The system of common schools is a state institution, and it is for the legislature to determine how and by what instrumentalities the system shall be administered and carried into effect. State v. Ogan, 159 Ind. 119.

The provision of the constitution declaring that the common schools shall be equally open to all, does prevent boards of health from adopting rules requiring children who attend public schools to be vaccinated when there is a threatened epidemic of smallpox. Blue v. Beach, 155 Ind. 121.

The statute requiring persons having control of children to cause them to attend school for a limited period during each year, is not in conflict with any constitutional provision. State v. Bailey, 157 Ind. 324.

183. Common school fund.

The provision of the constitution that the common school fund shall consist of moneys derived from fines assessed for breaches of the penal laws, and from forfeitures, does not apply to penalties recovered in civil actions. Judy v. Thompson, 156 Ind. 533; Western Union Co. v. Ferguson, 157 Ind. 37.

ARTICLE 10.-FINANCE.

SEC.

193. Assessment and taxation.

193. Assessment and taxation.

Under section 1, of article 10 of the constitution, a tax for state purposes must be uniform and equal throughout the state, a tax for county purposes must be uniform and equal throughout the county, and a tax for township purposes must be uniform and equal throughout the township. Board v. State, 155 Ind. 604.

A statute providing that on the removal of a county seat that a tax may be levied upon the property within the township alone in which the new county seat is located to raise funds to erect new county buildings, is in conflict with the provision of the constitution requiring a uniform and equal rate of assessment and taxation. Board v. State, 155 Ind. 604.

The act of 1899, section 8417a et seq., Burns' R. S. 1901, permitting a mortgage indebtedness of $700 to be deducted from the assessed value of real estate for the purposes of taxation, does not conflict with the provision of the constitution requiring uniformity and equality in taxation. State v. Smith, 158 Ind. 543.

Property which is used for the care and education of homeless and orphan children, and which is maintained by public and private contributions is exempt from taxation under section 8412, Burns' R. S. 1901, although such institution is conducted on private account and the earnings applied to the personal benefit of the proprietor. Vink v. Work, 158 Ind. 638.

The good will that may attach to a business is not such property as the constitution requires to be assessed for taxation, and as no means have been provided by law for the assessment of good will the same is not subject to taxation. Hart v. Smith, 159 Ind. 182.

The provision of the constitution requiring a uniform and equal rate of assessment and taxation relates to a general assessment of taxes on property according to its value, and does not apply to a license tax to use vehicles upon the streets of a city. City of Terre Haute v. Kersey, 159 Ind. 300; Kersey v. City of Terre Haute, 161 Ind.

471.

The act of 1901, sections 7231a-7231i, Burns' R. S. 1901, requiring transient merchants to obtain a license, does not violate the provision of the constitution requiring uniformity and equality in the assessment and taxation of property. Levy v. State, 161 Ind. 251.

The constitutional provision as to uniformity and equality in taxation, only has reference to the assessment and rate of taxation, and does not control the expenditure of money raised by taxation. Kerr v. Perry Tp. 162 Ind. 310.

SEC.

ARTICLE 13.-MUNICIPAL DEBT.

220. Municipal indebtedness.

220. Municipal indebtedness.

Debts contracted by the school corporation of a city for school purposes, can not be considered as debts of the civil city in determining the amount of its indebtedness when such civil city had no part in contracting such debts, even though such debts may not be valid obligations against such school corporation. Heinl v. City of Terre Haute, 161 Ind. 44.

The indebtedness contracted by the school authorities in cities of 100,000, is not to be considered as the indebtedness of the civil corporation in determining whether such corporation is indebted to the constitutional limit. Campbell v. City of Indianapolis, 155 Ind. 186.

Any arrangement made by a municipal corporation for the purchase of property which is liable for the payment of an indebtedness, and which the corporation must pay or lose the property, is the creation of an indebtedness within the provision of the constitution limiting the amount of indebtedness of such corporations. Voss v. Waterloo Water Co. 163 Ind. 69.

SEC.

ARTICLE 14.-BOUNDARIES.

222. Jurisdiction of state.

222.

Jurisdiction of state.

The states of Indiana and Kentucky have concurrent jurisdiction over, and the right to serve process upon, the Ohio river, where such river constitutes the boundary line between such states. Wedding v. Meyler, 192 U. S. 573.

The statute conferring upon the state dental association the power to appoint a portion of the members of the board of dental examiners, is a proper exercise of legislative power under section 1 of article 15 of the constitution. Overshiner v. State, 156 Ind. 187.

The legislature has no constitutional authority to confer upon the governor power to appoint boards that shall have the power to assume the control and management of the police and fire departments of cities, together with all the property and revenues belonging to such departments. State v. Fox, 158 Ind. 126.

224. Duration of office.

Prior decisions of the supreme court holding that the legislature may change the time for the election of officers to offices created by statute, and thereby continue the occupants of such offices in office for more than four years, are reaffirmed. Larned v. Elliott, 155 Ind. 702.

The provision of the constitution prohibiting the legislature from creating offices the tenure of which shall exceed four years, does not apply to policemen of municipal corporations. Roth v. State, 158 Ind. 242.

226. Official oath.

In an action by an officer to obtain possession of an office, it must be alleged that such officer has taken the official oath prescribed by the constitution. State v. Wheatley, 160 Ind. 183.

SEC.

ARTICLE 16.-AMENDMENTS.

233. Amendments, adoption.

233. Amendments, adoption.

In order that a proposed amendment to the constitution submitted to the voters of the state at a general election shall be ratified, it is necessary that a majority of the electors of the state shall vote in favor of such amendment, and the courts will take judicial notice of the number of electors voting at such election as shown by the official returns of such election. In re Denny, 156 Ind. 104.

The acts of 1903 and 1905 took effect on the dates below specified except in cases where an emergency was declared in the act.

Acts 1903, April 23, 1903.

Acts 1905, April 15, 1905.

INDIANA STATUTES.

CHAPTER 1.

Section numbers to notes refer to Revised Statutes of 1901.

ARTICLE 1.--THE LAW AND WHEN IT TAKES EFFECT.

The common law in respect to the surrender of leases is in force in this state, except as the same may be modified by our statutes. Heller v. Dailey, 28 App. 555.

237. Offenses defined.

If the terms of a statute defining a criminal offense are so uncertain in their meaning that the courts can not determine with reasonable certainty what is intended, the statute will be held void. Cook v. State, 26 App. 278.

239. Governor's proclamation.

Statutes take effect from the date of the last filing in the several counties as shown by the proclamation of the governor, although there may be some provisions of an act which will not have a practical effect until a later date. State v. Indiana Board, 155 Ind. 414.