8407e. Cleaning out obstructions.-1. That every person or corporation owning lands in the State of Indiana, through which flows any small stream of water, not navigable and not exceeding seventy-five feet between the banks thereof on said lands, shall clean all drifts and obstructions from the channel of such stream on said lands, by burning or cutting and removing such drifts and obstructions from such channel, so as to leave the same free and open for the flow of the water therein, between the first and fifteenth days of August in each calendar year; and when such stream flows on the line between the lands owned by two or more persons or corporations, such owner or owners of land on each side of such stream shall be required in equal proportions and in like manner to clean out and remove all such drifts and obstructions from the channel of such stream, where the same so flows between the lands of such owners, between the first and fifteenth days of August in each calendar year.

8407f. Owner failing, duty of surveyor.-2. If any owner or owners of lands shall fail or refuse to clean out and remove from the channel of such stream any such drift or obstruction as provided in section one (1) of this act, any person owning land adjoining such stream, or through which such stream flows, within a distance of one mile, either up or down said stream, from the point where such drift or obstruction is, may file a sworn statement of the facts with the county surveyor of the county in which the lands and such drift or obstruction of such stream are located: and it shall then be the duty of such county surveyor to proceed and examine the premises and enquire into the truth of the statement, and if he finds the statement to be true, he shall immediately give notice in writing to the owner or owners of land who are in default, as provided in this act, or to the agent or tenant of such owner or owners of the land on which said drift or obstruction exists, to burn or clean out and remove the same from the channel of such stream within twenty days from the time of such notice; and if the owner or owners of said land, his or their agent or tenant, so notified, fail to so clean out and remove such drift or obstruction within said twenty days, such county surveyor shall at once cause the same to be removed from the channel of such stream, at the ex

pense of such land owner, if such stream flows through his land, and at the expense in equal proportions of the owners of the land on each side of such stream flowing between their lands, where such drift or obstruction exists; and such surveyor shall certify such expense, together with his own fees and expenses in having said work done, to the county auditor of said county, who shall place the same on the tax duplicate as an assessment upon the lands of such person, persons or corporations so in default, and the same shall be a lien upon such lands and shall be collected as other taxes: Provided, That the county surveyor shall receive the amount per diem for his services in such cases as is allowed him by law for other services as surveyor: And provided, further, That water rights acquired or operated for milling and power purposes shall not be affected by this act.

8407g. Neglect of surveyor, penalty.-3. Any county surveyor who shall fail or neglect to perform his duties as prescribed in this act, upon affidavit filed before a justice of the peace, shall be fined not more than twenty-five dollars nor less than five dollars.

8407h. Construction of act, ditches.-4. This act shall be liberally construed in favor of the objects and purposes for which it is enacted: Provided, That this act shall not in any way apply to any ditch or drain heretofore or hereafter constructed under the order of any board of county commissioners or any court in this state.

CHAPTER 108.

TAXATION.

Section numbers to notes refer to Revised Statutes of 1901.

The good-will of a newspaper is not of itself property that is subject to taxation. Hart v. Smith, 159 Ind. 182.

8411. Realty and personalty defined; lands sold or reserved.

If claims due a person are assessed by the county assessor as omitted property, the owner is entitled to have deducted therefrom debts owing by him, although he made no claim for deduction when he made out his assessment list. O'Keefe, 162 Ind. 534.

McCrory v.

8412. Public, educational and religious property.

If an institution for the home and care of orphan children is supported by public and private donations, the property is exempt from taxation, although the earnings of the institution may be applied to the benefit of the proprietor thereof. Vink v. Work, 158 Ind. 638.

[Acts 1905, p. 36. In force April 15, 1905.]

8416a. Lands of Greek letter fraternity.-1. That any part, parcel or tract of land not exceeding one (1) acre, and the improvements thereon, and all personal property, owned by any Greek letter fraternity, which is connected with any college, university, or other institution of learning, and under the supervision thereof, and which is used exclusively by such Greek letter fraternity to carry out the purposes of such organizations, shall be exempt from taxation.

See notes to section 8412, Burns' R. S. 1901.

[Acts 1903, p. 49. In force April 23, 1903.]

8417a. Mortgage indebtedness exempt.-1. That any person being the owner of real estate liable for taxation within the State of Indiana, and being indebted in any sum, secured by mortgage upon real estate, may have the amount of such mortgage indebtedness, not exceeding seven hundred dollars, existing and unpaid upon the first day of March of any year, deducted from the assessed valuation of mortgage premises for that year, and the amount of such valuation remaining after such deduction shall have been made shall form the basis for assessment and taxation for said real estate for said year: Provided, That no deduction shall be allowed greater than one-half of such assessed valuation of said real estate. This section amends section 8417a, Burns' R. S. 1901.

The act of 1899, sections 8417a-8417d, Burns' R. S. 1901, permitting a specified amount of mortgage indebtedness on land to be deducted from the assessed value of the land for the purposes of taxation, is not open to any constitutional objection. State v. Smith, 158 Ind. 543.

[Acts 1903, p. 322. In force April 23, 1903.]

8417e. State and municipal bonds.-1. That all bonds, notes and other evidences of indebtedness hereafter issued by the State of Indiana or by municipal corporations within the state upon which the said state or the said municipal corporations pay interest shall be exempt from taxation.

[Acts 1903, p. 49. In force April 23, 1903.]

8418. Chattels from March 1st to May 15th.-8. Personal property shall be listed for taxation between the first day of March and the fifteenth day of May, each year, and with reference to the quantity and quality held or owned on the first day of March in the year for which the property is required to be listed.

This section amends section 8418, Burns' R. S. 1901. See note to such section.

8419. Owner on March 1st liable.-9. The person purchasing or acquiring property, whether real or personal, on the first day of March, in any year, shall be considered as the owner on that day, and shall be assessed and liable for the taxes of that year.

This section amends section 8419, Burns' R. S. 1901. See note to such section.

8420. Executors and administrators.-10. If a person die after the first day of March, in any year, without having given in the amount of his taxables, his executor or administrator, heir at law, or other person having charge thereof, shall give in the same as though such property had been in his possession on the first day of March of such year.

This section amends section 8420, Burns' R. S. 1901.

ARTICLE 4.-WHERE ASSESSED.

SEC.

8421. Personal, where assessed.

SEC.

8430. Persons removing, doubts.

[Acts 1903, p. 49. In force April 23, 1903.]

8421. Personal, where assessed.-11. All personal property shall be assessed to the owner in the township, town or city of which he is an inhabitant on the first day of March of the year for which the assessment is made, with the following exceptions:

First. All goods and chattels situated in some township, town or city other than where the owner resides shall be assessed in the township, town or city where situated, and not elsewhere, if the owner or person having control thereof hires or occupies a store, mill, dock yard, piling ground, place for sale of property, shop, office, mine, farm, place of storage, manufactory or warehouse therein, for use in connection with such goods and chattels : Provided, That the procuring any such property to be manufactured upon contract shall be deemed the hiring of a mill or manufactory, within the meaning of this section.