and the same is, hereby, amended, as follows: Any person or persons, joint stock association, company or corporation engaged in the business of conveying to, from or through this state, or any part thereof, passengers and travelers in palace cars, drawing room cars, sleeping cars, or chair cars on contract with any railroad company or the manager, lessee, agent, or receiver thereof shall be held and deemed to be a sleeping car carrier.

8802. Parlor or sleeping cars, taxation-Annual return-Failure to furnish--Penalty. § 2. That the carriage of passengers for hire from point to point within this state in palace cars, drawing room cars, sleeping cars, or chair cars, by sleeping car carriers, as above defined, is hereby declared and is a privilege, for which such carriers shall pay to the state, annually, a sum of money to be determined as follows: Every such sleeping car carrier shall, annually, between the first day of April and the first day of May make and deliver to the auditor of state a statement, verified by the oath of the carrier, officer or agent making such report, showing the entire receipts of such agent or such carrier on account of business originating and terminating in this state for the year then next preceding the first of April, for and on account of such carrier, including the proportion of gross receipts for business done by such carrier in connection with other carriers, where such business originated and terminated in this state; such carrier in making a statement of such receipts shall include as such all sums earned or charged of business for such preceding year, whether actually received or not. Upon the filing of such report in the office of the auditor of state such carrier shall pay in to the treasury of the state a sum of money equal to ten per cent. of the aggregate gross receipts as shown by such report. The auditor of state may upon the filing of such report call for any papers or books relating to such receipts in the possession or under the control of such carrier, and the same shall be submitted to him by such carrier within one week after the demand. If the auditor of state shall discover that such report is incorrect he shall correct it and if any additional sum of money be due from such carrier, the carrier shall immediately pay the amount thereof in to the treasury of the state. Any sleeping car carrier failing to comply with any of the provisions of this act shall forfeit to the state the sum of fifty dollars for each and every day while in default, to be recovered in any court of competent jurisdiction; and it shall be the duty of the attorney general at the direction of the auditor of state to bring the action.

8803. Rights reserved to the state. §3. Nothing herein contained shall release any sleeping car carrier from any liability which has accrued to the state under the act which has been amended, nor shall this act be construed as exempting any sleeping car carrier from taxation on tangible property. The first report required hereunder shall be for the full year from the first day of April, 1889.

8804. Emergency. § 4. Whereas, an emergency exists for the immediate taking effect of this act, therefore the same shall be in full force and take effect from and after its passage.

AN ACT to render uniform the assessments of personal property in the several townships of the different counties. [Approved March 8, 1889; in force May 10, 1889; S., 1889, p. 218.* 8805.* Equalization board, constituted-Meeting. SEC. 1. Be it enacted by the General Assembly of the State of Indiana, That it shall be the duty of the county auditors of the several counties of this state to notify *Repealed March 6, 1891; see § 8779, ante.

the township assessors of their respective counties to meet at the auditor's office on the first day of April of each year, or if the first day of April be Sunday, then, on the day succeeding, for the purpose of agreeing upon a uniform rate of assessment for the county.

8806. Quorum. § 2. A majority of the township assessors at such meet. ing shall constitute a quorum for the transaction of business.

8807. Chairman-Secretary. §3. The county auditor shall be chairman of said meeting, and they shall choose one of their number to act as secretary.

8808. Equalized assessment list. § 4. Such meeting shall make out, as far as practicable, a list of personal property, and attach thereto a uniform rate of assessments, according to their relative values in the several townships and localities; and a majority of said assessors having signed said list the secretary shall make out and cause to be presented to each of said assessors a copy thereof, and said assessors shall be governed as far as practicable by said list of prices.

8809. Compensation. § 5. The county auditor and assessors shall be allowed for said service the sum of three dollars each, to be paid out of the county treasury.

AN ACT entitled "An act to amend section 129 of an act approved March 29, 1881" (incorporated in the Revised Statutes of 1881, as section 6397), entitled "An act concerning taxation." [Approved and in force March 9, 1889: S., 1889, p. 367.

8810. [6397] County board of equalization. SEC. 1. Be it enacted by the General Assembly of the State of Indiana, That section 129 of the act of March 29, 1881 (incorporated in the Revised Statutes of 1881 and there designated as section 6397), entitled "An act concerning taxation," be so amended as to read as follows: There shall be an annual board for the equalization of the valuation of the personal property, moneys and credits. in each county, and in each year in which the real property in the state shall be assessed for taxation of the real estate also, such board shall be composed of the board of commissioners of the county and four freeholders, selected from different parts of the county, to be appointed by the judge of the circuit court in term or vacation, to be called the county board of equalization. The said freeholders shall each receive, as compensation for their services, the sum of two dollars and fifty cents per day while actually employed, not to exceed fifteen days in any one year. The judge of the cir cuit court shall fill any vacancy that may occur. The board shall meet, for the purpose of equalization, in the room of the county commissioners in the court house of each county, on the third Monday of June, annually. Two weeks previous notice of the time, place and purpose of such meeting 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 the county. Such board shall have the power to hear complaints of any owner of personal property, except capital stock, franchises and rolling stock of railroads; to equalize the valuation of property and taxables made subsequent to the preceding first day of April, and to correct any list or valuation as they may deem proper. It shall also have power to equalize the valuation made by the assessors either by adding to or deducting from their valuations, such sums as, to said board or a majority thereof, shall appear just and equitable, and, in the discharge of this duty, may send for persons and papers. Such board shall also have power to add and assess omitted

property in all cases where a county board of equalization deems it necessary to add omitted property or to increase the valuation placed upon property that has been listed for taxation; it shall cause the names of the persons to whose lists property is to be added or the valuation of whose property is to be increased, to be inserted in the notice herein before provided for, or such board may, at its option, cause to be served upon the person to whose list property is to be added, or the valuation of whose property is to be increased, a written notice that it is proposed to revise or correct his list, but such notice need not specify the particulars in which it is proposed to revise or correct the list, nor shall it be necessary to specify particulars in the published notice, but it shall be sufficient in any or all such notices to state generally that it is proposed to correct or revise the list, statement or schedule of the person or persons named. In case such board elects to give the written notice herein provided for, it shall be issued by the auditor to the sheriff of the county, who shall serve the same at least three days before the matter is called up for hearing. In case the county board adjudges that the list shall be revised or corrected by adding property thereto, or by increasing the valuation of any property therein described, the tax payer whose list it adjudges shall be revised or corrected as aforesaid, shall be liable for all costs occasioned by such revision or correction: Provided, further, that the county officers shall purchase at the expense of the county all books, blanks and stationery required for the transaction of the business of their offices.

AN ACT to amend section one hundred and forty-seven of the act entitled "An act concerning taxation," approved March 29, 1881, the section amended being 6416 of the Revised Statutes of 1881. [Approved March 9, 1889; in force May 10, 1889; S., 1889, p. 341.*

8811.* [6416] Omitted property, assessment of. SEC. 1. Be it enacted by the General Assembly of the State of Indiana, That section one hundred and forty-seven of an act entitled "An act concerning taxation," approved March 29, 1881, be amended to read as follows: Section 147. Whenever any county auditor shall discover or receive credible information, or if he shall have reason to believe, that any real or personal property has, from any cause, been omitted in whole or in part, in the assessment of any year or number of years, from the assessment book or from the tax duplicate, he shall proceed to correct the tax duplicate, and add such property thereto, with the proper valuation, and charge such property and the owner thereof, with the proper amount of taxes thereon, to enable him to do which he is invested with all the powers of assessors under this act; but, before making such correction or addition, if the person claiming to own such property, or occupying, or in possession thereof reside in the county and be not present, he shall give such person notice in writing of his intention to add such property to the tax duplicate, describing it in general terms, and requiring such person to appear before him, at his office, at a specified time within five days after giving such notice to show cause, if any, why such property should not be added to the tax duplicate and if the party so notified do not appear, or if he appear, and fail to show any good and sufficient cause why such assessment shall not be made, the same shall be made. The county auditor shall, in all cases, file in his office, a statement of the facts or evidence on which he made such correction, but he shall in no case reduce the amount returned by the assessor without the written assent of the auditor of state, given on the statement of facts submitted by the county auditor. * Re-enacted, with verbal alterations, by act in force March 6, 1891; see § 8662, ante.

NOTES TO CHAPTER 98.

TAXATION.

ARTICLE 7 MANNER OF LISTING PERSONALTY.

6332. Credits - Exhibits to assessor. The owner of national bank stock is en. titled to deduct from its value, if he have no other credits from which the deduction can be made, the amount of the bona fide debts owing by him. So, where a tax payer, in making his assessment list for city taxation, gives notice of his indebtedness, but does not enter it upon his list, and demands of the assessor the right to deduct from the value of his national bank stock the amount of his bona fide indebtedness, which that officer refuses to allow on the ground that such deduction is not allowed by law, and, afterward, makes a like demand of the city treasurer before paying his taxes, which is, also, refused, the assessment to the extent of the deduction improperly denied is erroneous. In such case the tax payer is entitled to have the excess of taxes collected refunded whether paid voluntarily or not - without appearing before the board of equalization and attempting, before it, to procure the correction of the assessment; Indianapolis v. Vajen, 111–244.

6339. False statement - Penalty. The offense constituted by this section consists in making a false or fraudulent list or schedule of one's personal property subject to taxation. A tax payer thereof convicted is liable to the penalty prescribed. The statute is valid (Burgh v. State, ex rel., 108-132). A complaint is not subject to the objection that it does not aver a request to make out a list which shows the delivery of a blank list to the party charged with the offense, and that such person filled it up and returned it to the assessor and it is not necessary that such a complaint should allege that the prosecuting attorney was notified of the wrong done by the tax payer; the provision of the act requiring notice to be given to the prosecuting attorney is no part of the definition of the offense, but is simply a direction to the assessor to give notice to the proper officer of the tax payer's delinquency; State, ex rel. v. Lauer, 116–163.

An indictment charging that a defendant gave to the assessor a false and fraudulent tax list and which specifies the particular in which it was false and fraudulent is erroneous, as to the remedy for imposing the statutory penalty. There being a list the case comes within this section and the offense must be pursued in the manner prescribed by the section. Under section 2150 a defendant may be indicted where there is an unlawful failure or refusal to return any list; but, not where a list is returned, although such list is false and fraudulent; Durham v. State, 116-514; Durham v. State, 117-479.

A person who fraudulently omits from the tax list returned by him money on deposit in bank which belongs to him, is liable to the money penalty prescribed in and by this section. Such penalty is recoverable in an action prosecuted in the name of the state, on the relation of the prosecuting attorney. The offense defined by this section is separate and distinct from the offense defined by section 2150, in relation to false returns of property for taxation and subjecting the tax payer to criminal prosecution, this section rendering such tax payer liable to a prescribed penalty recoverable in a civil action; Durham v. State, ex rel., 117-479.

It is only for failing to give a correct list of the property owned on the first day of April of any current year that the penalty is prescribed. So, where a complaint to recover merely alleges that the tax payer gave a false statement of the property owned by him" in the years 1885 and 1886" it is bad; Davis v. State, ex rel., 119-559.

Whenever a new right of action is given by statute, the right is subject to all general statutes regulating the limitation and survival of actions, unless it is expressly excepted therefrom. Wherefore, a cause of action to recover the penalty imposed by this section on any person who gives a false and fraudulent list or statement of his taxable personal property, does not die with the tax payer; but, under section 283, survives and may be maintained against his personal representatives; Davis v. State, ex rel., 119-556.

6355. Sleeping car companies. A state has no power to levy a tax on the earnings of a sleeping car company engaged in the business of transporting passengers from one state to another, in the proportion that the distance travelled in the state bears to the entire distance for which fares are received, or otherwise, the matter of interstate commerce being exclusively of federal jurisdiction. It follows that this section is invalid; State, ex rel. v. Woodruff etc. Co., 114-158.

ARTICLE 14-COUNTY BOARD OF EQUALIZATION.

6397. How organized - Powers. A board of equalization of a county met at the time prescribed by this statute, which was the day designated as that on which the board of county commissioners should convene. There was nothing in the record, however, to show that there had been such a meeting of the equalization board, save a recital, in the record of the commissioners, of the following day, to the effect that, the board of equalization having adjourned, the board of commissioners met on such following day. The presumption is that the commissioners' board met with the board of equalization on the day it was required to convene and made a record of such meeting; that it organized as a board on that day this section requiring them to act as a board of commissioners when sitting with the board of equalization, and not as individuals and, having so organized as a board on the first day of the term, the members of the board were lawfully in session as a board on the second day of the term; Loesnitz v. Seelinger, 127-428.

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6399. Duties and powers. A statute which confers on a tribunal power finally to dispose of the property rights of an individual, and fails to provide for notice, denies to the citizen due process of law and is unconstitutional. A general notice to the public, by publication or posting, of the time, place and purpose of a meeting of a county board of equalization, is not such notice to an individual tax payer as is required to authorize a change in the valuation of his property, and the fact that a tax payer has actual notice of the proceeding is not sufficient to authorize a disposition of his individual property rights, for that notice must be given under a statute providing for it or such notice will be of no avail. Therefore, the statute of this state the closing sentences of this section - assuming to confer authority on a county board of equalization conclusively to change the valuation placed on property by an individual tax payer, and to add property to his list, not providing for notice, is unconstitutional; Kuntz v. Sumption, 117-2.

ARTICLE 17 - DUTIES OF COUNTY TREASURER.

6426. When taxes shall be paid-Penalty. The ten per cent. penalty assessed for the non payment of taxes, under the statutes of this state, is not imposed solely as a penalty on the delinquent tax payer. It attaches to and becomes a part of the taxes. Accordingly, the penalty assessed on taxes levied for county purposes belongs to the county, and the penalty assessed on taxes levied for state purposes belongs to the state; Board etc. v. State, ex rel., 119-476.

6466. Time and cost. Where a tax sale is ineffectual to convey title, but carries to the purchaser the lien of the state, under section 6488, the delinquent tax payer can redeem from such sale only on the terms and conditions prescribed in this section; Logansport v. Case, 124-258.

6474, 6475. Recovery - Priority of judgment recovered. These sections apply to cases where lands are assessed to two or more persons having each an undivided interest in lands. They have no application to a case where the lands assessed are all owned by one person; Cockrum v. West, 122-375.

ARTICLE 25-CONVEYANCE OF REALTY.

6479. Tax deed. One who asserts a claim of ownership of real estate, under a sale for delinquent taxes, must establish, affirmatively, that all the requirements of the law, from the listing of the property to the execution of the deed, were strictly complied