The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1901-02-13
SENATE BILL l2e.
Mr.. Petit Tell. Why IL should BE
Carefully scrutinired.


alto Bill No. l2s, introduced by Senator
Thompson by request. This bill is In
tended to and will reduce the value OF tax
able property IN the State hundreds of
tho usands OF dollars by making 1t inn
possible for the taxing officers 10 locate
seQuestered property without putting the
county TO more expense than the tax
would amount to If collected. II reads:
Section l. Be IL enacted by the General
Assembly of the State of Indiana that
Section "a of An act concerning taxation.
repeating all laws in conflict Herewith and
declaring an emergency approved March
6. 1871. be and the same is hereby amended
To read as follows:
Section "a. If, in listing and assessing
property for taxation. any township as
SCISSOR or county assessor may have good
reason TO believe that any person, firm
Or corporation within his Jurisdiction has
omitted TO return for taxation any taxable
property that should have been returned
by such person. firm or corporation. then
such township or county assessor. as the
case may be, may file his affidavit IN the
\ Circuit Court or the county wherein such
tax return should have been made. setting
forth his belief that certain property, to
ee named in the affidavit. has been unlaw-
fully omitted from a certain specified tax
return or q designated person, firm Or
corporation within his jurisdiction. and
that some ether person, firm or CORPORA
ton. to be named IN the affidavit. has in his
or its possession certain specified books Or
papers containing evidence tending TO show
such unlawful omission OF taxable prop
warrant shall forthwith issue from said
court, and be served by the sheriff of SAID
county, requiring the person, firm or cor
poration having possession OF such books
or papers TO permit the inspection by the
af1ant of such books or papers. or so much
thereof as may be specifically named In
such warrent, and being only such. books
or papers. or so much thereof. as NAV
contain evidence tending TO show the un-
lawful omission of taxable property COM
/. % - aAf1 a A41A AHF A~1 H. --..-&
issuing such warrant shall. for the purpose
OF enforcing obedience thereto, possess and
exercise all the powers usually possessed
an6 exercised by II in contempt proceed
ings. Like warrants may be issued and
enforced upon like afidavits, made either
by a county auditor. by the auditor OF
state, by any member OF a county board
OF review, or by any memoer OF the State
Board of Tax Commissioners. All costs in
CURED on account of the filing OF any
affidavit, the issue of a warrant thereon.
ard the service OF such warrant. shall be a
charge against The county in which such
proceedings are had and shall be allowed
by the board of commissioners thereof.
Provided, however, If as a result Of such
| proceedings ii is found that such designated
fully failed to return property for taxa
ton then the county shall recover the
costs from such person. firm or corpora
ton. 1t 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. TO give
III III OH L AAlC I4al ~
quire In reference 10 the conceaiment or
property from taxation by any person.
firm or corporation before mentioned 10
the county auditor, auditor OF state or 10
the county boards of review or State
Beard of Tax Commissioners
Section 2. No inspection Of the books or
I papers Of any person, firm or corporation
by any tax officer shall be permitted or
required except as specified IN the fore
going section. and all laws or Parts OF laws
In conflict herewith are hereby repealed.
Section 3. An emergency exists for the
immediate taking effect of this act, and tho
same shall be in force from and after its
Section "a. acts of 1881. which this bill Is
intended TO amend. provides that any tax
ing officer may inspect books and papers.
and Sections Sc and 81 of the tax laws give
them power 10 examine under oath any
person of persons whom they may suppose
TO have any knowledge thereof, and also
provide a penalty for any person refusing
to give evidence. They read as follows:
Sec. "a. For the purpose Of properly
and equalizing and collecting taxes, the
township assessor, county assessor, county
auditor, auditor of State. boards or review
and board or tax commissioners snail eacn
have the right to inspect and examine the
records of all public Offices. and the books
and papers OF all corporations and taxpay-
ers in this State, without charges: and
they shall also have power to administer
all necessary oaths or affirmation In the
discharge of their duties; and IL shall be
the duty OF all assessors. and all other OF
fcers charged with the duty of listing
property for taxation, or charged with the
duty of collecting taxes, TO give in writing
all Information they may acquire in refer
ence TO the concealment Of property from
taxation by any person or corporation be-
fore mentioned to the county auditor. audi
tor of State, or TO the Boards OF Review or
Tax commissioners.
"Sec. Sc. In every ease where any person
shall refuse to make out and deliver TO the
proper assessor the statement required un-
der this act. or shall refuse to take ana
subscribe to any of the oaths or afnrma-
tons required by this act the assessor shall
proceed to ascertain the number OF each
description Of the several enumerated arti-
cles of property and the value thereof. and
for this purpose he may xamine on oath
any person or persons whom he may sup
pose to have knowledge thereof. and such
assessor shall make a note OF such refusal
in a column opposite the persons name.
and the county auditor shall add TO sucn
valuation when returned by the assessor
SO per centum on the value so returned.
Sec. 81: II any person required by The
the preceding section, or In any case when
Intercepted by the assessor as to any
property, real or personal, OF himself or
or IL having been sworn or affirmed. he
shall refuse TO answer the fnterrogatories
hereinbefore set out, or any other questions
touching the subject of inquiry such per-
son upon conviction thereof shall be fined
In any sum not more than $500, nor less
than $40, TO which may be added imprison-
ment in the county jail not exceeding six
months"
BY referring to the bill any one can
readily see that such q law would be q
dead letter and would never be enforced.
First-It provides that the assessor may
file his affidavit I'm the Circuit Court mot
shall, but may do SOL
SeconG-The exact property must be
named in the affidavit; he must also spec
ify the exact books and papers containing
the evidence required
Third-The aflant (no one else) may in
spect so much OF such books and papers
as are specifically named In the warrant.
being only so much thereof as may contain
evidence tending to show the unlawful
omission of property.
How easy IL would be for the assessor
or any one else to specify the exact book
and page in which such record might DO
kept, but the taxing officer must do this or
his case falls to the ground. and the county
pays the expense Of the investigation.
Section 2 OF the bill provides that no in
s~pection shall be permitted or required ex-
cept as specified in the foregoing section.
thereby making IL unlawful for any per-
son. firm or corporation TO permit an ex-
animation OF their books. even if they de-
sired TO do so, the result being that the
honest man Is compelled 10 stand idly by
and see the tax codger escape his just
his own pocket and help pay the amount
the tax dodger should have paid. In other
words. the effect OF the bin is 20 pay a
premium on dishonesty and assess a fine
on honesty. T. Is. PETIT.
Anderson. Ind. Feb. 10.
FIVE $1,000 BILLS STOLEN.