the duties of his office to the best of his skill and ability; and the bond so endorsed shall be deposited with the county auditor, and the said auditor is hereby authorized to administer the oath of office as aforesaid. If such bond and oath are not given and filed in the county auditor's office within said ten days, the office shall be vacant and the county auditor shall at once fill such vacancy by appointment, and such appointee shall give the bond and take the oath as above required. And if from any other cause a vacancy should occur in said office in any township at any time, the county auditor shall fill such vacancy by appointment, and the person so appointed shall qualify as herein required. All township assessors last elected or appointed shall continue in office until the next general election, and until their successors are elected and qualified under this act, at the same rate and limit of compensation as herein provided. The oath of office to be taken by said assessor and endorsed upon his bond shall be in the words following: State of Indiana, county of I, SS. do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of Indiana; that I will faithfully, impartially, and honestly discharge the duties of my office as township assessor, particularly that I will assess all property assessed by me at its true cash value, as such value is defined in section 53 of the act concerning taxation, according to my best knowledge and judgment, so help me God. Subscribed and sworn to before me this day of 189-. County Auditor. All deputy assessors shall be sworn in like manner. [Acts 1903, p. 344. In force March 9, 1903.] 8510. Compensation of assessors.-92. For their services the township assessors shall receive, as compensation, two dollars and fifty cents ($2.50) per day for the time actually employed in the duties of their office, not exceeding such limit as may be fixed by law in any one year, to be paid out of the county treasury, upon the warrant of the county auditor, and they shall receive no extra allowance for their services. Their deputies shall receive two ($2.00) dollars per day for each day they are actually employed, to be paid them in like manner: Provided, however, That in townships having a population of five thousand (5,000) or more, the salary of the assessor shall be two hundred ($200) dollars per year with twenty-five ($25.00) dollars additional for each thousand or fraction thereof of population above five thousand, and not more than twenty thousand (20,000) as shown by the last preceding United States census; and that for such compensation the township assessor shall be required throughout the year to attend to all duties that may come before him: And provided, further. That in townships having a population of over twenty thousand (20,000) and not more than seventy-five thousand (75,000) as shown by the last preceding United States census, such assessor shall receive not less than eight hundred [$800] dollars nor more than fifteen hundred ($1,500) dollars per annum, which amount is to be determined by the board of county commissioners of the county in which said township is situate, and which sum shall be deemed to be payment in full for all services of whatever kind he may perform as such assessor, he being required to keep his office open each working day in the year: And provided, further, That in townships containing a population of over seventy-five thousand (75,000) and not more than one. hundred thousand (100,000), as shown by the last preceding United States census, each assessor shall receive the sum of eighteen hundred ($1,800) dollars per annum, and such sum shall be deemed payment in full for all services of whatever kind he may perform as such assessor, he being required to keep his office open every working day in the year: And provided, further, That each assessor in any township in this state containing a population of over one hundred thousand (100,000), as shown by the last preceding United States census, shall receive, for the time. he is necessarily engaged in the discharge of his official duties the annual salary of twenty-five hundred ($2,500) dollars and such payment shall be deemed to be payment in full for all services of whatever kind he shall perform as such assessor, he being required to keep his office open every working day in the year. This section amends section 8510, Burns' R. S. 1901. See note to such section. This section was also amended by the act of February 25, 1903, the section being on page 63 of the Acts of 1903. Such act did not take effect until April 23, 1903, while this act took effect March 9, 1903, but no reference is made by this act to the act of February. [Acts 1903, p. 49. In force April 23, 1903.] 8511. List of lands delivered by auditor.-93. The county auditor of each county shall, on or before the first day of March in each year in which realty is assessed, make out and deliver to the assessors, by civil townships, lists of all lands, town and city lots entered on the duplicate of the preceding and present year, noting thereon all transfers which may have been made subsequent to the making out of such duplicate, and shall also enter thereon all new entries and other lands and city, town and village lots lying within his county which may come to his knowledge and not previously entered for taxation, and in so doing when a whole section, half section, quarter section or half-quarter section appears to belong to one owner, it shall be described in one description and shall be listed as one tract; and when all the lots in one block appear to belong to one owner they shall be described in one description and listed as one block; when several lots in the same block shall belong to the same owner, they shall as far as practicable be included in one description, and in making up the tax duplicate it shall be the duty of the county auditors, as far as practicable, to preserve and perpetuate such consolidated description, and it shall be the duty of said auditor to furnish the assessor with all blanks necessary to the dischage of his official duties, and he shall also, where the same have not been already prepared, prepare plats of each civil township of his county di vided into sections and quarter sections, and grant and other governmental subdivisions, and deliver the same to him with said blanks, and it shall be the duty of said assessor to designate in pencil the lands of each owner on such plats. When such plats have been once prepared, they shall be carefully preserved by the county auditor, to be used whenever practicable in future assessments. This section amends section 8511, Burns' R. S. 1901. 8522. Assessment of land, improvements. When additional improvements upon land are assessed at times when the land is not assessed, the assessor should notify the owner of such assessment the same as when land is assessed. Zeigler v. Board, 33 App. 375. 8523. Returns by assessors of assessments.-105. Each assessor shall, on or before the eighteenth day of May, annually, make out and deliver to the auditor of his county, in tabular form and alphabetical order, a list or lists of the names of the several persons, companies or corporations in whose names any personal property, moneys, credits or other taxables shall have been listed, on which list or lists he shall enter separately, in appropriate columns opposite each name, the aggregate value of the several species of personal property and taxables required to be listed as attested by the person required to list the same or as determined by the assessor, making separate lists of persons residing out of any incorporated city or town, and of any persons who are residents of an incorporated city or town. The columns shall be accurately added up. To such return shall be attached the following oath or affirmation, to be made by himself or his deputy, and certified by the county auditor or other officer administering the same: I. assessor for township, county, in the state of Indiana, do solemnly swear (or affirm) that the value of all personal property, moneys, credits and other assessables, of which a statement has been made and attested by oath or affirmation of the person required by law to list the same, is truly returned as set forth in such statement; that in every case where by law I have been required to ascertain the amount and value of personal property and assessables of any person, company or corporation, I have diligently, and by the best means in my power, endeavored to ascertain the true amount and value of such personal property and assessables, and that, as I verily believe, the full value thereof so ascertained by me and estimated by the rule prescribed by law, particularly by section 53 of the act concerning taxation, is set forth in the annexed return; that in no case have I knowingly omitted to demand a statement of the description and value of personal property or of the amount of moneys and credits, or of the amount and value of other stocks or bonds or other assessables, which any person is required by law to list; nor have I in any way connived at any violation or evasion of any of the requirements of law in relation to listing or valuing the personal property, moneys, credits, stocks or other assessables for taxation. This section amends section 8523, Burns' R. S. 1901. See 'note to such section. [Acts 1905, p. 15. In force February 17, 1905.] 8526a. Omitted property, costs, distributing taxes.-1. That where boards of county commissioners in this state have made or may hereafter make contracts for the discovery of, and report for assessment and taxation, omitted property and cause the taxes to be collected upon the same, there shall be deducted from the gross amount of said taxes so collected the total cost and expense of such investigation and collection and the remainder shall be distributed pro rata among all the funds entitled to receive the same: Provided, That the provisions of this act shall not be construed for the purpose of affecting any settlement heretofore made between the auditor of state and the county treasurers of the state. [Acts 1903, p. 49. In force April 23, 1903.] 8527. Irregularities not to vitiate. 109. A failure to complete or return an assessment of property, real or personal, by the township assessor within the time required by this act, or any informality or irregularity in making the assessment, or in the tax lists, or errors of any kind therein, shall not vitiate the same, but the same shall be as legal and valid as if completed and returned in the time required by law, and such informalities or irregularities may be corrected at any time after such return is made, and if any property is listed or assessed on or after the fifteenth day of May, and before the return of the assessor's books, the same shall be as legal and binding as if listed and assessed before that time, but nothing in this section shall be so construed as to release such assessor from any penalty imposed upon him by law for his neglect or failure to make his return within the period prescribed by this act. This section amends section 8527, Burns' R. S. 1901. ARTICLE 13.-COUNTY ASSESSOR. SEC. SEC. 8530. Election, qualification, bond, pay. 8531. 8530a. Salaries of county assessors. Duties of county assessors, deputies. [Acts 1903, p. 49. In force April 23, 1903.] 8530. Election, qualification, bond, pay.-112. There shall be elected on the first Tuesday after the first Monday in November, 1906, and every four years thereafter in each county in this state, one county assessor, who shall possess the powers and perform the duties hereinafter specified. Such county assessor shall be a resident freeholder of the county not less than four years before the date of such election. Within ten days after his election, he shall give bond with two or more good and sufficient freehold sureties, to be approved by the county auditor, in the sum of five thousand ($5,000.00) dollars, payable to the state of Indiana, and conditioned for the faithful and impartial discharge of his duties, and shall take and subscribe to an oath or affirmation, to be endorsed on his bond, that he will faithfully and impartially and honestly discharge the duties of his office, which oath shall be in the form, as near as may be, of the oath of the township assessor, as set out in section 90 of this act. Said bond shall be deposited with the county auditor, who shall administer the oath endorsed thereon. If any vacancy shall occur in said office, the board of county commissioners shall fill the same at any regular or special session. Each county assessor shall receive three ($3.00) dollars per day for the time actually employed in the duties of his office, to be paid out of the county treasury on order of the board of county commissioners, on his filing therewith an itemized statement, duly verified, showing the time actually employed by him and the nature of his services: Provided, That in counties having a population of more than one hundred thousand, the county assessor shall receive eighteen hundred ($1,800.00) dollars per annum, to be paid. out of the county treasury, and he shall keep his office open each and every business day during the year, and shall be authorized to appoint one deputy, who shall receive two dollars and fifty cents ($2.50) per day, to be paid out of the county treasury, upon proper allowance to be made by the board of county commissioners. Whenever any county assessor shall have information that leads him to believe that any resident of his county has omitted or sequestered any of his property and not properly returned the same for taxation, and to enable him to fully investigate the same by examination of records and otherwise in other counties of this state and adjoining states, it shall be his duty to communicate his information to the board of commissioners of his county, who, if satisfied that the information of said assessor will warrant the expense, may make an order directing him to visit such county, counties or states to make such examination of records and otherwise, and when so ordered he shall make such visit and examination and said board of commissioners shall allow and pay to such assessor the actual expenses incurred by said assessor, to be shown by his itemized and verified statement, accompanied by a voucher for such item of expense. This section amends section 8530, Burns' R. S. 1901. By this act, sections 8531a8531d, Burns' R. S. 1901, being act of March 9, 1895, concerning the compensation of county assessors and their deputies, is repealed. If a person seeks to oust a county assessor from office and to recover possession of the office for himself, he must allege in the information that he has taken the oath of office and filed a bond as required by law. State v. Wheatley, 160 Ind. 183. [Acts 1905, p. 425. In force April 15, 1905.] 8530a. Salaries of county assessors.-1. That the county assessors of the various counties of the state shall be entitled to receive for their services, including their services as president of the county board of reviews, the compensation specified in this act and no more; which compensation is graded in proportion to the population and the necessary |