The Richmond palladium. [volume] (Richmond, Ind.) 1855-1875, 1858-12-30

appraiser shall also value all lands at their
cash value without taking into consideration
any improvements made thereon. and this
valuation as well the valuation with i'm
proyenlents. shall be set down in proper col
umns provided for that purpose.
Second. In-lots and out lots in all towns
cities and villages. with the improvements
thereon affixed thereto, shall be valued al
their true and full value in money. taking in
to consideration all the local advantages of
situation; the said appraisers shall also
tuai view make a true valuation of all lands
used or held by railroad companies for road
bed. depot, station grounds, gravel pits,
switches and sidetracks, and all railroad
tracks, depot buildings, and other superstruc-
lures thereon, according 10 the same rule
herein prescribed for ascertaining the value
OF other real property; and he shall, in the
same manner, make true value of all Mead
amised roads plank roads, turnpkeroads and
canals other than the Wabash and Erie can
al, and also all toll bridges belonging TO pri-
vate persons or private corporations, to be
valued upon actual view OF the premises.
SEC :. The appraisers shall call upon each
and every person resident in his county, for
list Of lands and town in lots and out-lots
owned by such person or persons lying with
in his county, which may be subject 10 aka
tIOIs w ilSH IiSt SIAdil SET IOTIB
names OF the owner or owners, the mum Der
of acres of land in each particular tract. lot,
section. or subdivision thereof the range,
township section, quarter section, tract lot,
or part thereof, the number of the entry,
location, or survey, and water course, the
nature oithe general or particular survey may
require; and if the same cannot be described
IN the Congressional survey, then it shall be
described by metes and bounds so as to des-
ignate and identify the same; and in the
French and English Grants, or Clark's Grant,
shall set forth the quantity of land contained
in the original survey, of which the tract listed
is part, subject to the provisions of this act.
the number of the en,ry, water course, and
the name of the original proprietor; al all
in-lots and out-lots owned or held as afore-
said, with the number thereof as described in
the recorded plat of said town. or part there
of If it has been subdlvided; which state
ment shall be made BY the person
sessed by the appraiser. from information
given by such person. and shall be signed
by the person making 1t.
SEC. 8. Ii the owner owners Of any prop
erty required to be listed and aporai~ei b,
! the preceding section of this act shall be- alb
sent unable TO give in list thereof when
called upon by the appraiser. if the owner
or owners thereof shall not reside within the
county. or shall fail or refuse to deliver to
such appraiser list Of his or her or their
real estate As aforesaid it shall be the duty of
such appraiser to make a list thereof accord
ing TO the best information he obtain =
subject to the provisions of the 9th section OF
this act. in the name of the owner if known,
or in the name of the person 10 whom the
same Is now listed; but il il be not listed, and
the owners name lie unknown it shall be
noted that the owner Is unknown in tie col
\. l.. Il,
he i hereby authorized u examine on oath
or affirmation any person whom he may sup
pose to have knowledge Of the amount and
value OF All lands whom such person refuses
ta list required.
SIC. 9. The appraiser, in ascertainiDg or
determining the quantity of land in the sew
eral tracts within his county, shall be gov
erned bv the following rules. Whenever the
owner or person In whose name II is listed,
shall hold by virtue of deed from another
party or from the State of Indiana or BY pa
tent from the United Stales, for Congress
Ian such deed or patent, if the quantity be
therein stated, shall be taken and received as
the evidence of the quantity in the tract de-
scribed; but if such lands shall have been
surveyed subsequent to the survey made by
the United States, and il shall be proven to
the satisfaction of the appraiser that any such
lity than is described In the patent or deed
under which such lands are held, then the
appraiser shall charge the owner with the true
quantity ascertained by such subsequent sur
vey. If the owner or person in whose name
anv lands are listed, within the French or
Clarke's Grant, shall hold under an original
entry or survey, with or without the patent
thereon it shall be the duty of the app raiser
to require the said owners or holders TO cause
the same to be surveyed by the county sur
veyor, or some other competent person, and
10 return tie quantity under the certificate of
such surveyor, attested by oath or affirmation
within thirty days after said owners or hold
ers shall have been called upon to list their
lands for taxation, and if any such owner or
holders shall refuse or neglect to survey and
list lis lands as herein provided, or If he or
she or they be non-residenis OF the county,
then It shall be the duty of the appraiser 90
cause such lands TO be surveyed and return
ed 10 himself, the expense OF which survey
shall be reported to the county auditor and
paid out Of the county treasury. and be- BY
the auditor, assessed against such lands and
collected in the same manner as taxes are
collected thereon. Prorided, That If anv
owner or holder of lands has had the same
previously surveyed, and shall produce to
the appraiser certificate of survey, other
than that under the original entry OF said
lands. such survey shall be taken By such ap
praiSer. or if the appraiser shall be satisfied
from other competent evidence adduced to
him under oath or affirmation tha, the qaanti
" returned is correct, and that no surplus ex-
lists in the original survey, he shall enter and
return the same without further survey for
taxation. Progided. That there shall Be de
duesed from the lands owned by any person
q shown by such deed or survey, the amour,
IF The occupied by any railroad, canal.
or public highway.
SEC 10 The appriser shall complete his
list taken as before provided. placing the
same opposite 10 each tract OF land listed