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The following is a list of all persons in my family and belonging to my township who are either deaf and dumb, blind, idiotic or insane, with their names, ages and sex, and also the name of the father, mother or guardian, and their postoffice address.
TO THE ASSESSOR.
If you owned Real Estate. state Yes or No..
When Real Estate is owned by Wife, give
HUSBAND'S PLACE OF BUSINESS.
Deputies are required to make special inqui-
Deputies must in all cases swear parties to their lists.
INTERROGATORY 1. Are you, or were you, on the first day of March of the present year, the executor of the last will or the administrator of the estate of any deceased person, or the guardian of the estate of any infant or person of unsound mind, or the trustee of the property of any person, or the receiver of any corporation, association or firm, or the agent, attorney or banker investing, loaning or otherwise controlling the money or other property of any other person resident in this State, or the president or accounting officer of any corporation, or a partner, consignee or pawnbroker? If yes, designate for whom you were then, or are now, acting in such representative or fiduciary capacity, and if you were, or are now, acting under the authority of any particular court, name court, and also state to what court you report.
INTERROGATORY 2. Have you, before the first day of March of the present year, either personally or through the agency of others, caused all or any part of your taxable money or other property to be temporarily converted, either by sale, borrowing, exchange, or in any other manner, into bonds or other securities of the United States, not taxable, or any other property not taxable, with the intention to pay back, return or exchange or sell back such property after you have made out your tax statement, for the purpose of evading the payment of taxes on such property; or did you, on or after the first of March of the present year, and before you saw this interrogatory, pay back, return, re-exchange or sell back such property for the purpose aforesaid?
INTERROGATORY 3. If you have converted any of your property or money, or money or property of any other person, as inquired of you, then state when the same was so converted or invested, and the kind and amount and value thereof.
STATE OF INDIANA,
I, being duly sworn, say, to the best of my knowledge, information and belief, the foregoing statement contains a true, full and complete list of all property held or belonging to me, and dogs owned, kept or harbored by me, on the first day of March, including all personal property appertaining to merchandising, whether held in actual possession or only having been purchased with a view to possession or profit, and all personal property appertaining to manufacturing, and all manufactured articles, whether on hand or owned by me. In all cases where I have been unable to exhibit certain classes of property to the assessor, such property has been fully and fairly described, and its true condition and value represented. That I have in no case sought to mislead the assessor, as to either quantity or quality or value of property, and that the deductions claimed from credits are bona fide debts for a consideration received, and do not consist in any part in bonds, notes or obligations of any kind given to any insurance company on account of premium or policies, nor on account of any unpaid subscriptions to any literary, scientific or charitable institution or society, nor on account of any subscription to, or indebtedness payable on capital stock of any company, whether incorporated or unincorporated; and I further swear that since the first day of March of last year I have not, directly or indirectly, converted or exchanged any property temporarily for the purpose of evading the assessment thereof for taxes, into non-taxable property or securities of any kind.
I further swear that I have, to the best of my knowledge and judgment, valued said property at its true cash value, by which I mean the usual selling price, being the price which could be obtained for said property at private sale, and not at forced or auction sale.
Subscribed and sworn to before me, this.
This section amends section 8463, Burns' R. S. 1901. See notes to such section.
ARTICLE 7.-BANKS AND BANKERS.
8470. Bank shares, assessment, rate.
8471b. Bank officers, duties-Assessor, duties.
8474. Lien on bank stock.
[Acts 1903, p. 49. In force April 23, 1903.]
8469. Statement-Contents.-59. Every company, association or person not incorporated for banking purposes under any law of this state, or the United States, who shall keep an office or other place of business, and engage in the business of lending money, receiving money on deposit, buying or selling bullion, bills of exchange, notes, bonds, stocks, or other evidences of indebtedness, with a view to profit, shall, between the first day of March and the fifteenth day of May of each year, make out and furnish to the assessor a statement setting forth and showing with reference to the first day of March of the current year:
First. The amount of money on hand and the amount of money in transit.
Second. The amount of funds in the hands of other banks, bankers, brokers, or others, subject to draft.
Third. The amount of checks or other cash items not included in any of the preceding items.
Fourth. The amount of bills receivable, discounted or purchased, and other credits, due or to become due, including the accounts receivable, interest accrued but not due, and interest due and unpaid, and all notes secured by mortgage; also the value of such bills receivable, notes and credits.
Fifth. The amount of bonds and stocks of every kind and shares of every kind and shares of capital stock of joint stock or other companies or corporations held as an investment or in any way representing assets, showing those which are exempt from taxation, if any, and also those subject to taxation and the amount of each; also showing the value of such bonds, stocks and shares.
Sixth. All other property appertaining to said business, other than real estate (which real estate shall be listed and assessed, as other real estate is listed and assessed under this act).
Seventh. The amount of all deposits.
Eighth. The aggregate amount of the above first, second and third items shall be listed as moneys; the aggregate value of the taxable property embraced in the above fourth, fifth and sixth items shall be listed the same as other similar personal property is listed for taxation; and from the sum of such aggregate amount of said first, second and third items, and the aggregate value of said fourth, fifth and sixth items,
there shall be deducted the amount of the above seventh item, and the amount remaining shall be listed for taxation.
This section amends section 8469, Burns' R. S. 1901. See note to such section.
[Acts 1903, p. 269. In force April 23, 1903.]
8470. Bank shares, assessment, rate.-60. The shares of capital stock of any bank, banking association or trust company located within this state, whether organized under the laws of this state or the United States, shall be assessed to the bank, banking association or trust company in the township, city or town where such bank, banking association or trust company is located, and shall be taxed at the same rate as other property in the same locality is taxed, and with reference to its value on the first day of March of the current year.
This section amends section 8470, Burns' R. S. 1901.
See notes to such section.
8471. Statement, manner of listing.-61. The president, cashier or other accounting officer of such bank, banking association or trust company shall, between the first day of March and the fifteenth day of May of each year make out a statement, under oath, in duplicate, showing the number of shares comprising the capital stock of such bank, banking association or trust company, and shall affix what he deems the true cash value of each of said shares, and also the true cash value of the entire capital stock of such bank, banking association or trust company on the first day of March and shall deliver one of such statements to the assessor in the township wherein such bank, banking association or trust company is located, and the other to the county auditor, and such capital stock shall thereupon be listed, assessed by the assessor, and return thereof made in all respects the same as similar property belonging to other corporations and individuals. And whenever any such bank or trust company shall have acquired real estate or other tangible property, the assessed value of such real estate or tangible property shall be deducted from the valuation of the capital stock of such bank or trust company. In making such statement of the true cash value of such shares, the credits shall be given and the bona fide indebtedness of such banks or trust companies deducted therefrom, as in the case of individuals. The assessor shall determine and settle the true cash value of each share of stock, after an examination of such statement, and also an examination, under oath, of such officer if he deem it necessary; and in determining and fixing the true cash value of each of said shares of stock he shall be governed by the market or usual selling price of such stock at private sale at the place where the bank is located; and if there is no market value, he shall determine the actual value, taking into consideration the surplus and undivided profits, if any, just as he would with respect to other moneyed capital in the hands of individual citizens of the state.
This section amends section 8471, Burns' R. S. 1901. Such section was also amended by the act of February 25, 1903, such section being on page 53 of Acts 1903, but this act was approved March 9, 1903. See notes to such section.
[Acts 1905, p. 104. In force February 28, 1905.].
8471a. National bank stock, assessment, rate.-1. That the shares of capital stock in any bank organized under the laws of the United States shall be assessed to the owner thereof in the township, city or town, where such bank is located, and shall be taxed at the same rate as other personal property in the same locality is taxed, and with reference to its value on the first day of March of the current year.
8471b. Bank officers-Duties-Assessor-Duties.-2. The president, cashier or other accounting officer of such bank shall, between the first day of March and the fifteenth day of May of each year, make out a statement, under oath, in duplicate, showing the number of shares comprising the capital stock of such bank, its surplus and undivided profits, the real estate owned by it, if any, together with the location and assessed value thereof, the name and residence of such stockholder, with the number of shares owned by each of such stockholders in such bank, and shall deliver one of such statements to the assessor in the township wherein such bank is located and the other to the county auditor. After an examination of such statement and also an examination of such officer, under oath, if he deem it necessary, it shall be the duty of such assessor to determine and settle the true cash value of such stock and to list and assess the same to the respective owners thereof at its true cash value, and make return thereof in all respects, the same as other personal property belonging to individuals: Provided, however, That in determining the true cash value of such stock and assessing the same, the assessed value of any real estate acquired by any such bank shall be deducted from the valuation of its capital stock.
If a national bank pays taxes on its real estate, it can not recover the amount paid from the county because the value of the land was not deducted from the valuation of the capital stock of the bank as provided by statute. Board v. First Nat. Bank, 25 App. 94.
[Acts 1903, p. 49. In force April 23, 1903.]
8474. Lien on bank stock.-64. Taxes assessed upon shares of stock of bank, banking association or trust companies shall become a lien thereon upon the first day of March of the current year, and such lien shall be in no wise affected by any sale or transfer of such stock. Such taxes shall be paid by the bank, banking association or trust company in the same manner that other individuals or corporations pay their taxes, and subject to the same penalties.
This section amends section 8474, Burns' R. S. 1901. See note to such section.