The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1891-06-24
THE RIGHTS OF ASSESSORS.
OPINION BY NEUTRALITY-SUSPICIOUS.
Officers Have the Right to Examine
Books and Papers of Corpora
tiOns - Penalties for Dis
obeying the Law.
Ln answer to the following question,

In answer to the following questions
For the purpose of listing and assessing
property for taxation and equalizing and col.
Letting taxes have the township and county as
SCISSORS, the county auditor, auditor of state,
boards oil review and the state board of tax
commissioners the right and power, without
the consent of the owners thereof, to inspect
and examine the books and papers of al cor
porations and taxpayers in this stste'
Acknowledgement Smith gave the follow
ing decision:
Section thirty-four (34) Of the general tar
law provides that for the purpose of properly
listing and assessing property for taxation and
equaliLing and collecting taxes the township
assessor, county assessor, county auditor, su.
ditor of state, boards of review aud the state
board OF tax commissioners, shall each have
the right to inspect and examine the records Of
ali public Offices and the books and
papers of all corporations and tax
payers IN this state, without charge; and they
also shall have power TO administer the necss-
sary oaths or afhrmations in the discharge of
their dutiesi and 1t shall be the duty of all as
SCISSORS, and all other officers charged with the
duty o. listing property Tor taxation, or charged
with the duty of collecting taxes, to give in
writing all information they may acquire in
reference to the concealment of properly from
taxation by any person or corporation before
mentioned to the county auditor, auditor of
missioners.
This section gives the tax officers, named
therein, the right 10 inspect aad examine the
records of all public offices, and the books and
papers of all corporations and Taxpayers il
this state. The serious question is in what
manner shall this inspection and examination
be had? 1t seems very clear that the right to
such inspection and examination is not an
arbitrary one, nor is ii given at the will OF
those whose duty 1t is TO list property for tAxs-
- II \ - -
spection and examination of the books and
had.
Section ifty-fve (55) of the same act pro-
vides that IF any person or corporation shall
give false or fraudulent statement OF his
property, he shall be liable TO q penalty OF
not less than $50, nor more than 5000. to be
enforced and collected in q court having ju-
risdiction of the offense.
Section hfty-six 1867 provides that where any
person shall refuse to make a statement of his
property to the assessor, the assessor shall pro.
coed TO ascertain the description and value OF
the property thus withheld, and to enable him
to arrive at descriptions and values, and the
amount OF property held by the delinquent he
may examine, on oath, any person or persons
having knowledge OF such descriptions and
values. And such assessor shall make q note
OF such refusal in a column opposite the per.
sons name, and the county auditor shall add
to the valuation thus ascertained by the as
SCISSOR, and return TO him the additional sum
Of 80 per centum on the value returned.
Section ffty-seven (57) makes II a criminal
ofense for q person 10 refuse TO answer under
oath TO the property which he owns, or TO
testify as q witness as to the value and amount
of property OF other persons, fixing g fine AZ
not less than SO nor more than $500, TO which
may be added imprison ment in the county
jail not exceeding six months.
Where it becomes necessary, for the purpose
of properly listing and assessing property fol
taxation and equalization and collecting taxes,
to examine into and inspect the records, books
and papers OF persons and corporations town.
ship assessors, county assessors county audi
tors. auditor of state, boards of review and the
board OF tax commissioners may summon be-
fore them, or each of them, any person whose
property is sought to he affected by the
animation. or the president. secretary, cashier
or other officers of a corporation, or any other
person supposed 10 have knowledge OF the
subject under controversy, and examine them
under oath as to the kind, amount and value
or the properly sought to be listed,
assessed or equaized, and shall have power to
require any person or officer to produce for ex-
animation, by any of the tax officers named,
any books. papers or records belonging to or in
the possession of any such person or officer.
And the tax officers herein named have power
to administer oatbs and sffrmations in the dis
charge OF their duties as prescribed in the sew
eral sections of the statute herein named. And
poration who shall re use TO give to the
sor, county auditor, boards Of review or state
tax commissioners any information relating to
his own property or the property OF such COR
poration of which he is a representative, or fail
10 make out and deliver to the proper Officer
the lists and statements required OF him by
law, deliver. when properly
quested to do so for inspection and ex
animation, any books, papers or recordf
necessary to the proper listing aud equallza
a., - e. hal 10 srrhf
to the fines, penalties and forfeitures hereir
named. The statute does not provide for forci
Bile entry and seizure of the books. papers anc
records of either persons or corporations foi
the purpose OF inspection and examination, o.
for any other purpose. Where it becomes neces
sary TO make such examinations, the Law
authorizes the officer having that duty IN
charge TO require the custodian OF such books,
papers and records to produce them for exami-
nation botore him, ana that he may then heal
evidence relating TO them in the same mannel
and form that a judicial inquiry might be car
ried on and IN relation to matters of the SAINT
kind before court of justice.
Where the taxpayer refuses 10 comply with
the provisions of the statute by delivering to
the assessor proper statements and schedules
OF bis property, it is the duty OF the assessor
and the several boards of review to institute a
judicial inquiry into the character. description
and value OF tue property thus withheld, and
TO return the same properly scheduled aud
listed with values affixed thereto according TO
the evidence thus taken, and II becomes the
duty of the county auditor to add to such valu.
atoms the sum of 90 per centum; and it is
further the duty of such tax officers TO lay all
such matters before the prosecuting attorneys
OF their respective counties, and 10 cause all
such persons to be prosecuted under the pro.
visions of the law herein mentioned. In this
manner II seems that the assessor and boards
of review may ascertain the description and
value of all property thus withheld in their
jurisdiction and cause the same to be properly
placed upon the tax duplicate for the purpose
~ taxation