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8603c. Deed, limitation, lien released.-3. In all cases where lands have been or may hereafter be sold for delinquent taxes, penalty, interest and costs and a certificate of purchase has been or may hereafter be issued, as is now provided by law, it is hereby made the duty of such purchaser, his heirs or assigns, to cause a deed to be executed and placed on record in the proper county within four (4) years from the date of said sale: Provided, That on failure of said purchaser, his heirs or assigns so to do, then and in that case the amount due such purchaser shall cease to be a lien on said lands so purchased as herein provided and as is now provided by law.
ARTICLE 25.-CONVEYANCE OF REALTY.
8624. Form of deed, attestation.
8632. Lien of state, transfer to purchaser.
8624. Form of deed, attestation.
Tax deeds must be attested by the county treasurer in order that the purchaser will obtain title to the land sold. Armstrong v. Hufty, 156 Ind. 606; Essex v. Meyers, 27 App. 639.
Sufficiency of the description of lands in deeds for lands sold for taxes. Armstrong v. Hufty, 156 Ind. 606; Brown v. Reeves, 31 App. 517.
Tax deeds being only prima facie evidence of title, persons against whom such deeds are introduced in evidence may prove facts which will render the deeds ineffective to convey title. Skelton v. Sharp, 161 Ind. 383.
8639. Proof required to defeat title.
8632. Lien of state, transfer to purchaser.
If a tax deed does not convey title to the land sold because of irregularities in the assessment and sale, or other defects, the purchaser will obtain a lien on the land for the taxes, interest and penalty legally due at the time of the sale. Brown v. Reeves, 31 App. 517.
ARTICLE 26.-TAX TITLES.
8639. Proof required to defeat title.
It is intended by section 8639, Burns' R. S. 1901, to prescribe the grounds that would defeat a tax deed both as a conveyance and as a lien. Skelton v. Sharp, 161 Ind. 383.
Tax not invalid for want of form.
It is presumed that taxes against property was legally assessed until the contrary
is shown. Brunson v. Starbuck, 32 App. 457.
ARTICLE 27.-TREASURERS' SETTLEMENTS AND DEFAULTS.
8644. Settlements with county auditor.
[Acts 1903, p. 49. In force April 23, 1903.]
8644. Settlements with county auditor.-226. The county auditor and treasurer shall attend at the office of said auditor on the first Monday in May annually, and the treasurer shall then and there make a statement with the auditor for the amount of taxes for which such treasurer is to stand charged, as follows:
First. The auditor shall, in a column or columns, for the purpose, opposite the name and description on the right hand of the duplicate, in the hands of the auditor and treasurer, extend a list of all such taxes as the treasurer shall have been unable to collect.
Second. The treasurer under oath, to be administered by the auditor, shall certify in such duplicate to the correctness of such list, setting out in words and in figures the amount thereof.
Third. The treasurer shall immediately proceed to collect the same in the manner provided by law.
Fourth. After deducting the amount of taxes so returned delinquent, and the collection fees allowed the treasurer from the several taxes charged on the duplicate, in a just and ratable proportion, the treasurer shall be held liable for the balance.
Fifth. The auditor shall certify in such manner as the auditor of state shall direct the balance due for all state purposes, and the balance due for county or other local purposes, which certificate he shall deliver to the treasurer, who shall deliver the same to the auditor of state at the time he makes settlement with him. The said treasurer shall also, on the first Monday in November, make settlement with the county. auditor for the amount of all the tax and delinquent tax for which said treasurer is to stand charged; said settlement, in all respects, to be made and certified in such manner as the auditor of state shall direct, and it shall be the duty of the county auditor to forward a certified copy of such settlement forthwith to the auditor of state.
This section amends section 8644, Burns' R. S. 1901. See notes to such section.
ARTICLE 28.-GENERAL PROVISIONS.
8660a. Three years delinquent, fore
8660b. Decree, proceeds of sale.
[Acts 1905, p. 426. In force April 15, 1905.]
8660a. Three years delinquent, foreclosure.-1. That the county treasurer between the first day of December and the thirty-first day of December, each year, shall make out a list of all the lands and town
and city lots which have been offered for sale for three years successively, upon which no person shall have bid therefor a sum equal to the delinquent taxes thereon, interest and penalty provided by law. In such list he shall give the names of the persons to whom said lands or lots are assessed for taxation, if known, or if unknown, as they appear upon the tax duplicate; the aggregate amount of the taxes, penalty, interest and costs due thereon, and a description of the lands or lots upon which the said taxes are assessed. Such description shall be sufficient if made in the manner that lands may be assessed for taxes. If he finds the description on the tax duplicate of the delinquent lands imperfect, he shall cause the same to be corrected and amended at any time by the county auditor. The county auditor shall certify under his hand and seal of office that such a list is a true, correct and complete list of the lands and lots in the county remaining unsold for taxation, and the same shall be delivered by the treasurer to the prosecuting attorney of said county with an order to him to proceed to enforce the lien of the State of Indiana for such taxes, penalty, interest and costs upon said lands or lots. It shall be the duty of the prosecuting attorney to thereupon immediately bring an action in the circuit court of the county in which such lands or lots are situated, in the name of the State of Indiana on the relation of the prosecuting attorney, against the owners of said lands, making parties thereto all persons who claim to have any interest in said lands or lots, or who appear by the public records of the county to have judgment liens. mortgage liens, or other liens of record upon said lands or lots, requir ing them to assert said liens or claims in said suit. Before bringing such action, he shall ascertain, if the same can be done, the names and residences of the owners of such lands or lots, and shall make them parties to said suit. Whenever it shall appear that there are any taxes due upon any of said lands or lots in favor of any city or town, the said city or town shall also be made a party defendant to said action and be required to set up their claim. In such case it shall be the duty of the city attorney, or attorney for such town to appear to said action. and set up the claim of said city or town for taxes, and he shall be allowed for his services therein a docket fee of five dollars, and ten per cent. of the amount recovered in addition thereto as a fee for his services, which shall be taxed as costs. Process shall be issued and served, and publication made in the case of non-resident defendants, and all the proceedings conducted in the same manner as ordinary civil suits to foreclose mortgages are conducted, and the judgment obtained upon the lien for such taxes, penalty, interest, costs and charges. shall have priority over all other liens upon said lands or lots; and next in order of priority shall be a judgment obtained for the taxes, penalty, interest and cost due for municipal purposes of the city or town in which such real estate is situated, and such liens shall in no wise be affected or destroyed by any sale or conveyance of such lands or lots, or by any misnomer upon the tax books or assessment books of the owner of such lands or lots.
8660b. Decree-Proceeds of sale.-2. The decree in such suit shall provide that the property be sold by the sheriff as other lands are sold on execution, at the courthouse door of the proper county, to the highest bidder, for cash. The judgment as to the lien for taxes, penalty, interest and costs, shall be without any relief whatever from valuation or appraisement laws, and without stay of execution. The proceeds of such sale shall be applied: First, to the payment of costs of the suit. Second, to the payment of the judgment for taxes, penalty and interest, payable to the county treasurer. Third, to the payment of the taxes, penalty and interest due and payable to the city or town, and the residue shall be apportioned in such manner as the court may direct, according to the rights of the parties to such action. In cases where there are no lien claims or conflicting claims of ownership, the court shall direct that the surplus, if any, shall be paid into the treasurer's office of the county, for the use of the owners of such lands and lots. A docket fee of ten dollars, and ten per cent. of the amount recovered by the relator, shall in each case be allowed to the prosecuting attorney in the foreclosure of any tax lien, and shall be entered and charged as costs on the judgment against such lands or lots when such judgment is obtained and collected as other costs.
8660c. Certified records as evidence.-3. In such actions, and in all other actions relating to the same subject matter, and for the purpose of evidence or authentication, the records made by the county auditor or the county treasurer, the city comptroller and city treasurer, or the treasurer of any town respecting delinquent lots or lands, the manner of advertising the sales thereof, the sales made of the same, the conveyances thereof executed, and all copies of such records, and also any other papers or documents or records required by the laws relating to taxation, to be made and duly certified to be such by the proper county or town officer, under his hand and seal of office, shall be received as prima facie evidence of the facts contained therein.
8660d. Joint action.-4. Where there are several parcels of land or lots belong[ing] to the same person or persons, and which have been offered for sale for the nonpayment of taxes for three years successively, and upon which no person shall have bid therefor a sum equal to the delinquent taxes thereon, and interest and penalty provided by law, all of such lots and lands shall be included in one action.
Section numbers to notes refer to Revised Statutes of 1901.
Sections omitted have not been construed since 1901.
8680b. Unlawful use of bottles, pen
8680d. Bottles stamped with trade mark, protection.
8680e. Ownership, agreement to return.
8680h. Filling or sale of bottles, pen
86801. Officer, prosecution, evidence.
8680b. Unlawful use of bottles, penalty.
Necessary allegations in an indictment charging the unlawful purchase and use of bottles that are protected by the trade-mark statute. State v. Barnett, 159 Ind.
[Acts 1903, p. 282. In force April 23, 1903.]
8680d. Bottles stamped with trade mark, protection.-1. That any person, company, firm, corporation or association, foreign or domestic, engaged in the business of manufacturing or vending anything sold in bottles, syphons, cans, kegs, barrels, hogsheads or other enclosures made of glass, metal or wood, upon which his, their or its initials, name or names, mark or marks, trademark or trademarks, shall be respectively impressed, stamped, marked or blown, for the purpose of protecting the ownership of such bottles, syphons, cans, kegs, barrels, hogsheads or other enclosures made of glass, metal or wood, may file in the office of the clerk of the circuit court of the county in which is situated the principal office or place of business of such person, company, firm. corporation or association, or of any county where such person, company. firm, corporation or association has an established agency or office for the purpose of carrying on his, their or its business as aforesaid, a writ ten description of the initials, name or names, mark or marks, trademark or trademarks impressed, stamped, marked or blown upon the bottles, syphons, cans, kegs, barrels, hogsheads or other enclosures made of glass, metal or wood, used by such person, company, firm, corporation or association in the business of manufacturing or vending. Such description must be recorded in said clerk's office in a book provided therefor and the clerk shall receive the sum of one dollar for recording the same. The clerk must cause a certified copy of such description to be published for not less than two weeks successively once each week in a daily or weekly newspaper of general circulation published in the county where