Indiana State sentinel. [volume] (Indianapolis) 1841-1853, 1851-03-06
LAWS OF INDIAN A.
[BY AUTHoRIry.J

March succeed
first day May with each required to list property
the SHALL at the time he calls to leave such hoce and
blank list receive nom such person the statement required BY
rights
its and corporation stock person shall require
give person such further time as he may deem
Prordd LOr Such further time shall not extend beyond the
SEC the statement required in preceding
na be made out BY the person assessed or % Inc
the making it, and the said statement shall truly and
ls Money hand, deposit interest either with
in without this State than such interest
Cd The value Of all solvent demands against any person
body corporate either within without this State more than
such person or body corporate may be indebted
without shs S.9e an ana "''n
ih The value all personal property aPpertainng to
chsndising
@ The value Of all personal property PPertaiHng
9Th The amount and value Of all corporation stock
held BY persons residents this
SEC fany person. when legally required by the ASSESSOR
shall refuse give list of his capital money other taxable
property contemplated by the provisions OF this act or shall
tel property liable taxation required BY law be
sessed and listed shall fix fraudulent value thereon every
person offending SHALL upon conviction thereof in any court
having competent jursdicon be fined in sum not exceed
liable he assessed undsr the provision OF this act SHALL
inc time OF delivering the statement provided IN the hs section
statement. truly and distinctly setting forth,
medium on hand or at interest
3D. The kind amount owned held by such
The probable outstanding
4b The value and amount Of stock in trade which statement
in this provso mentioned shall be signed by the person making
the and the shall require such to take
and subscribe oath affirmation such statement that
the best Of his her. their knowledge information, or belief
the said statement contains true full and fair list OF the
amount Of ms her or their moneys bank notes OF other eeu
stocks owned held by such person. the probable amount and
value Of all debts outstanding and above the Indebtedness
and the value and amount OF stock In trade and
She OF they verify believe which oath or affirmation may be
administered by the said his deputy who are here
be reouird in the duties of their
by the county auditor by other person authorized by
SEC In every where shall refuse to make
out and deliver TO the statement above required
the shall in proceed TO ascertain the desrp
ton Of the several articles OF property required b TINS
taxation other than enumerated articles and the value
and credits of which statement shall have been withheld
he hereby authorized and required examine oath or
edge Of the description and value OF the aud credits
property liable shall be unknown non-res
dent or abseu unable from sickness to give in list as re-
qured by this act il shall be the duty such make
list thereof from the best Information he obtain and TO
Gu MN so 10 90, ne Is heeby 10 on oh
ana II the owner OF any such pToPefiy shall deliver 10
in manner and in form as required by this act the assessor snail
receive the sa me and correct his list thereby.
June annually make deliver the auditor his
W form and alphabetical order the names of the sew
a persons companies and corporations in whose names per
sonar property moneys credits corporation stock snail nave
oeeh sled IN ms county ana IN ope column opposite eao
name the aggregate value all articles OF personal property of
corporation stock as weas the value Of non-enuersed
Giles of personal and in another column the value of
SIC. county shall afrma-
ton. certified by magistrate officer
administering attached the return which lac
required to make TO the county auditor in the following form
soemny swear or AFFIRM that value of all prop
and attete by oath person required this
act list the truly returned set forth in such state
credits Of any person Company or have diligently
ana the endeaNOed TO ascertain Inc
true amount and value of such personal property moneys credits
and corporation stock and verify believe the full value
thoreof estimated by the rules prescribed by law set forth IN
to demand settlement Of the description and value of personal
properly or OF the amount OF moneys and credits or OF 'e
list or in oonnved at violation evasion of any
of requirements OF said act in relation 10 listing vauing
OF personal property moneys credits and corporation STOCK oil
SEC. The provided that
purpose opposite the name oeve person company or corpora
the list as required or who has refused to TO the same the
words refused to furnish list these words eiused to
SEC Each shall time he required by this
of taxable property county auditor
deliver him statements properly which he shall
nave rom persons required to list property the same
file aud preserve the
9. Every persoh that in his posses
sOn orsubect to his control personal property within this
State with authority to sell the which shall have been
CONSIGNED to- him nom anv on, of This State for the pr
to he merchant all times he shall be by this act
his other personal property he shall and oath
affirmation the value Of such property apperning to his bust
Of merchant and in estimating the value thereof he shall
take criterion the articles
session subject to his control during the next previous
to the time Of making such statement If so long he shall have
been engaged in business and not then during such time as
he shall have been engaged and shall be made
BY taking in value hand nearly be- in
each month the preceding year in which the
king such statement shall have been engaged business adj
theeofby the number of months that the making such
may have been in business during the preceding
% ihst no constance snal be required 10 st LOT taxa
bs ,'e eS 81 amy PSR the product Of this state which
within this State the value of property consigned
him any place purpose being
wsrded Pyoeidea lie in
word person used in this and the two succeeding sections
shall be held to mean and include hrm company and eor
SEC 10. Every person purchase
personal property Of description for the of adding
rectfyng by the combination of different materials, with
ana sn rS ~ 10 n na Is neS 70 D
required make deliver Of
the amount or value OF hs other personal property subject to
tsxaon also state the value estimated provided in
otherwise held for the purpose being used in whole part
IN any process or operation of manufacturing combining rec
on hand during the year next previous to the time Of making
manufacturing business not during time shall
have been engaged which statement he shall attest oath
uetued by him. and which shall remain hand unsOld the
which they made with the cost sr
consumed in the of manufacturing combning recy
ing refining shall be taken the criterion OF their value for
the purpose of taxation.
SIC II. Every person owning manufacturing establish
OF kind shall list part
bis personal property the value Of all engines and machinery Of
description used designed be used of
refining manufacturing except such fixtures shall
been considered Of parcels Of real proper
y including all tools and implements of kind used or
designed to be used for the purposes aforesaid.
H. That when shall merchandi-
sing in any county, June, average
value OF whose property employed
shall not be entered on the list for taxation such
county the probable the of the personal
property by him intended be employed merchandising
the day Of January shall
which shall bear the proportion levy
all the value
from the day which he shall merchandising