Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1920-07-31

\ similar attitude was taken by Sen
stor z. P. Elsner of Seymour last night
when, on the floor of the senate he
charged that the bill was a legalizinS
measure and that it would not stand the
test of the courts.
Senator Elsner asserted that the Tut
hill-Kiper bill was merely a makeshift
bill to llable the republican party TO
get past the next election.
On the demand Of Senator Elsner. the
chair ordered a roll call on the adoption
Of the report Of the senate eOnferees-
By vote of so ayes and 10 noes, the
report was adopted.
Those in the senate voting for the
adoption of the report of the COM
mittee were IS follows: AIdredge,
Bainum, Bowers. Brown, DObyns,
Dufey, Duncan, English, Furnas,
Grant. HOgston, James. Kiper, Kline,
McConaha, McCray, Mckinley Mas
ters, SEeeker. Metzger, Munton, Neg
ley, NejdI, Rats, Self. Smith, South
worth, STROBE, Tague and WOlfsOn.
- Those voting against were: Arm
old, Bracken, Decker. DorreIl, Elsner.
Hagerty HepIer. Humphreys, Laney
and Mccullough.
In the house an attempt was made
to have a roll call, but the chair did
not recognize the representative who re
9uested it.
Instead the previous question was asked
for and the chair called for a vice voce
vote, minority members state.
The provisions of the Tuthill- kiper
bin are as follows:
/ It requires the state board Of tax
commissioners ten days after the pas
sage of the act to meet in special ses-
sion and reconsider and review its hori
zontaI increase orders OF Aug. %. 1919,
relative to the equalization of the ag
gregate assessments OF the various coun-
ties townships and other taxing units
p The state tax board shall then
certify its couc1usIons tS the various
county auditors of the state wherein any
townships or other taxing units were
affected by the horizontal increases.
CALL COUNTY BOARD
INTO SESSION.
8. As soon as the county auditor re-
ceives such conclusions from the state
tax board, he shall call into session the
county board of review in addition to
two freeholders, to be appointed by the
circuit judge.
T. The county board OF review so or
eanized shall proceed to review and
equslize the assessments for taxing pur
poses for the year 1910.
>. These so-caIled equalization orders
Of the board Of review shall be certified
20 the state board Of tax commissioners.
8. The state tax board shall then pro,
ceed with the equalization Of assessments
between the several counties OF the state,
both as to real estate and to personal
property.
Z. The state tax board shall then
make orders equalizing such assessments
and then certify such orders to the county
auditors
8. After such assessments and equal
tzation of assessments have been made
the county board Of review shall proceed
20 ascertain the amount Of taxes if any
which should be refunded to the tax
payers by reason of reassessment and
equalization.
Q. These refund amounts shall be en-
tered on the tax duplicates aud shall au-
thorize the Issuance Of warrants drawn
for repayment to the taxpayer.
10. When judgment Of a court so
decreases the assessed value Of prop
erty as to materially lessen the revenue
the state tax board, after a petition is
fled, shall equalize the assessments to
nuch an extent as to furnish sufficient
revenue for the taxing init.
IL The amounts resulting from such
equalization shall become the basis for
the levies for the year 1919.
PROVIDES FOR
REFUND IN EXCESS.
-. 1t is provided that if a taxpayer
has paid more taxes than the new equal
ization order provides the excess shall he
refunded
13. When the refund of money or the
reduction of assessments are so large as
to produce insufficient revenue for any
taxing unit to complete the fiscal year.
the unit so affected has the power to make
Continued on Page Two)