The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1891-03-11

secretary. Board of review shall meet for
assessment, review aud equalization OF
..xes at the room Of the county Commits
oncrs in the court house on the
rst Monday after the 4th day of July.
nnualy. Two weeks previous notice of
lhe time, place and purpose OF such meet
| ing shall be given by the county auditor
| in some newspaper OF general circulation
printed and published in the county;
| or, if no newspaper be published in
the county, then by posting up notices
| in three public places in each township in
I the county. Such board shall have the
power to hear complaints OF any owner of
personal property, except railroad track"
and rolling stock" OF railroads, 10 equal
ize the valuation OF property and taxables
made subsequent 10 the preceding LIST day
of April, aud 10 correct any list OF valua-
. ton as they deem proper.
IL shall also have power TO equalize the
valuation made by tie assessors. either by
adding 10 or deductng therefrom their
| valuations such sums as are necessary to
. fix the assessment at the true cash value.
The duration Of the session of the board
' OF revenue shall not exceed eighteen days.
appeals NAV be taken from the county
| board OF review TO the state board OF tax
+ commissioners.
A state board OF lax commissioners Is
created to consist OF the auditor OF state,
secretary, governor and two tax commits
sioners appointed by the governor. The
two tax commissioners are 10 receive
81 900 as salary and $500 Tor travelling ex-
penses each.
The state board of tax commissioners
replaces the cd state board OF eQualiza-
ton and additional powers are granted
the new board.
1t shall be the duty of the
two tax commissioners to espe-
cially look after corporations,
and see that none escape taxation. They
shall review the county assessment and
have the power to examine the books Of
corporations and send for persons and
papers,
For tho purpose Of properly listing and
assessing property for taxation and equal
izing and collecting taxes, the town.
ship assessor, county assessor, county
auditor, auditor OF state, boards
oil review. and board of tax commissioners
shall each have the right to inspect and
examine the records of all public offices,
and the books and papers of all corpora
tons and taxpayers in this state, without
| charges; and they shall also have power
to administer all necessary oaths or
af.irmations in the discharge OF
their duties; and it shall be
the duty OF all assessors and
all other officers charged with the duty OF
listing property for taxation. or charged
with the duty OF collecting taxes, 10 give
in writing all information they may
acquire in reference TO the concealment OF
property from taxation by any person or
corporation before mentioned to the
county auditor, auditor of state, or to the
boards Of review of equalization aforesaid
All property must be assessed at full
cash value In determining and settling
such valuation the assessor shall be gov
erned by what is the true cash value, such
being the market or usual selling price al
| the place where the property shall be 81
/ the time OF its liability to assessment, and
if there is no market value, then the actua
value.
No more agricultural statistical intor
Il II l. - l.,