appears on the said land books of one thousand eight hundred and eighty-one. Provided, That if the real estate of any person, or of any mining, manufacturing or oil company has, by reason of floods or the abandonment of the works and property of such company been materially reduced since the said re-assessment made in one. thousand eight hundred and seventy-five, or since the correction thereof in that year, or in the year one thousand eight hundred and seventy-six, if any such correction was made, the value thereof may be changed and the true value placed thereon by the county court without regard to the aggregate value of the real estate in the district wherein such tract or lot is situated. Every order of a county court correcting an assessment of a tract or lot of land, and reducing the value thereof so re-assessed in the year one thousand eight hundred and seventy-five, and entered in the land books of one thousand eight hundred and eighty-one, shall show that fact, and that the aggregate value of all the real estate in the magisterial district in which such tract or lot is situated is not reduced thereby, unless such value is reduced by reason of floods or the abandonment of the works and property of a mining, manufacturing or oil company, as aforesaid, and if for that reason, such fact shall be stated in the order. If neither of such facts be stated in the order, the auditor shall not allow to the party, the value of whose lands are so reduced, any exoneration for any of the taxes charged thereon. If the court, upon an application to correct an assessment under any of the provisions of this chapter, refuse to make the correction asked for, the applicant may have the evidence taken thereon certified by the county court, and an appeal may be taken, as in other cases, from the order of refusal to the circuit court of the county, and such appeal, when allowed by the court or judge, shall, except as hereinbefore provided, have preference over all other cases pending in such court; and whenever any such assessment is corrected as aforesaid by the county court or by the curcuit court on appeal, the clerk of the county court shall, upon the delivery to him of a copy of the order of the court showing such correction, correct the land books accordingly, and charge up the taxes thereon according to such corrected assessment, and the value of such real estate as so corrected shall continue until the same is changed pursuant to law. But no taxes assessed and charged upon real estate, the value of which has been lessened by reason of floods or the abandonment of works and property of any such person or company as is herein before mentioned prior to such change, shall be released or refunded to the owner

thereof.

95. (ib.) Whenever the county court or the circuit court, on appeal, shall grant relief to any such applicant against the taxes, or any part of them, assessed against him on either the land or property book, or if a license tax, an order shall be made by such court exonerating such applicant from the payment of so much of such taxes as are erroneously charged against him, if the same have not

been paid, and if paid, that the sum so erroneously charged be refunded to him.

96. Such order, delivered to the sheriff or other collecting officer, shall restrain him from collecting so much as is erroneously charged and, if the same has already been collected, shall compel him to refund the money, if such officer has not already paid it into the treasury, and in either case, when endorsed by the person exonerated, it shall be a sufficient voucher to entitle the officer to a credit for so much in his settlement with the auditor.

97. If what was erroneously charged has been paid into the State treasury, the order of the county court, attested by its clerk, shall entitle the claimant to a warrant on the State treasury for the amount thereof. Provided, that application for the same be made to the auditor within one year after the date of said order.

THE GRAND JURY TO INQUIRE INTO VIOLATIONS OF THE REVENUE LAWS.

98. It shall be the duty of every assessor to furnish the prosecuting attorney for the county a list of every violation of the revenue laws, committed by any person other than himself, showing the nature and character of each violation. And it shall be the duty of such attorney to deliver such list to the foreman of the grand jury, who shall treat it as having been especially delivered in charge to the grand jury. The said foreman, after the grand jury is discharged, shall return said list to the clerk of the court, to be preserved and filed in his office. It shall also be the duty of the circuit court to specially charge the grand juries to inquire into all the violations of the revenue laws by the assessor.

99. The words" tax," " taxes," 97.66 ""taxable," and "taxation," in this act, shall be deemed to include county, district and municipal corporation levies in all cases not inconsistent with the context.

100. Taxes for county, district, city, town and village purposes shall be levied only upon the values of property ascertained for State purposes. Provided, that this section shall not apply to taxes for city purposes in cities of more than ten thousand inhabitants. (See chapter 47-sections 28 and 41.)

ACTS REPEALED.

2. All acts and parts of acts coming within the purview of this chapter and inconsistent therewith are hereby repealed.

CHAPTER XXX.

(Acts. 1881, p. 144.)

COLLECTION OF TAXES.

BY WHOM THE TAXES ARE TO BE COLLECTED.

1. The taxes assessed in each county shall be collected by the sheriff thereof, with the following exceptions:

2. The auditor, with the approval of the governor, may appoint a collector in any county, when necessary to collect taxes therein.

3. Such collector shall have a reasonable time allowed him by the auditor for making his collections and accounting therefor; and shall, before he acts, execute a bond, to be approved by the auditor, and filed in his office, in the penalty of not less than ten thousand dollars; to which bond the provisions of the tenth chapter shall be held applicable,

4. Delinquent taxes may be collected by a constable or other person as provided in the twenty-third section of this chapter.

WHEN AND HOW TAXES ARE TO BE COLLECTED.

5. Each sheriff or collector shall commence his collection yearly on the first day of August, or as soon thereafter as he receives copies of the land and personal property books.

6. It shall be the duty of the sheriff or collector to give notice, by posting at the places of voting in each district and at not less than six other public places in the district, for at least twenty days before the time appointed, that he will attend at each voting place on two several days, to be fixed by him, between the first day of October and the first day of November following, for the purpose of receiving taxes due by the people residing or paying taxes in said district, and that he will make a discount of two and a half per centum to all such persons as shall pay all their taxes on or before the last named day, and not otherwise; which discount shall be made on the whole amount of taxes and levies of every kind so collected by said sheriff or collector, and shall be deducted from his commissions; Provided, Said discount of two and one-half per cent. shall not be deducted from the commission of said sheriff or collector on state school, district school and building taxes. Such notice shall be posted on or before the first day of September in each year; and any sheriff or collector failing to post the same as herein required, shall forfeit one hundred dollars for every such failure. The county court of any county or the tribunal established in lieu of such court for police and fiscal purposes, may order that the notice hereinbefore required shall also be given by the sheriff or collector by advertising the same. After any such order is made, and until it is set aside, the sheriff or collector shall, besides posting as hereinbefore required, advertise such notice once a week for three weeks, next preceding the first day of October, in every year, in one daily newspaper in each language in which a daily newspaper may be published in such county, and also in a weekly newspaper published therein, if there be one, and for each failure to so advertise, the sheriff or collector shall forfeit one hundred dollars.

OF DISTRAINING FOR TAXES.

7. Any goods or chattels in the county belonging to the person or estate assessed with taxes, may be distrained therefor after the first day of November, in the year for which the taxes were assessed; or

before that day, if such goods or chattels are about to be removed from the county.

8. Where taxes are assessed on land, lying partly in one county and partly in another, the sheriff or collector of the county in which the taxes are so assessed, may distrain on that part of the land lying in the other county.

9. The goods and chattels of the tenant or other persons in possession, claiming under the party or estate assessed with taxes on land, for the year or years in which he is so in possession, may be distrained if found on the premises. But when taxes are assessed wholly to one person on a tract or lot of land, part of which has become the freehold of another by a title recorded before the commencement of the year for which such taxes are assessed, the property belonging to the owner of that part shall not be distrained for more than a due proportion of said taxes.

10. No deed of trust, mortgage upon, or sale of goods or chattels shall prevent the same from being distrained and sold for taxes assessed against the grantor in such deed, or the former owner thereof, while such goods and chattels remain in the grantor's or owner's possession, nor shall any such deed prevent the goods and chattels conveyed from being distrained and sold for taxes assessed thereon, no matter in whose possession they may be found.

11. No distress shall be made for taxes where the sheriff or collector has had more than two years to collect the same, unless it be for taxes returned delinquent and sent out by the auditor for collection, as provided by law. But a sheriff or collector of a former term may, notwithstanding the expiration of his term of office, by himself or deputies, have the same powers of distress and sale as he possessed before said term expired, and which right of distress and sale shall continue for the term of two years from the time such right accrued; but no deputy shall be permitted to qualify for such collections after the principal's office has expired.

COLLECTION OF TAXES OUT OF MONEY OR PROPERTY IN THE HANDS OF ANOTHER

12. Any person indebted to, or having in his hands estate of the party assessed with taxes, may be applied to by the sheriff or collector for payment thereof out of such debt or estate, and a payment by such person of the said taxes, either in whole or in part, shall entitle him to a charge or credit for so much on account of such debt or estate against the party so assessed. If the person applied to do not pay so much as it may seem to the officer ought to be recovered on account of the debt or estate in his hands, the officer shall forth with give to such person a written or printed notice not to pay or deliver to the party so assessed, any debt he owes or estate belonging to such party, and immediately thereafter such officer shall, if the sum due for such taxes do not exceed fifty dollars, procure from a justice summons directing such person to appear before some justice having jurisdiction at such time and place as may seem reasonable; and

if the sum due exceed fifty and be not over three hundred dollars, he shall procure from a justice or the clerk of the circuit court of the county, a summons directing such person to appear before the justice, as aforesaid or before the court on the first day of the next term thereof; and if the sum due exceed three hundred dollars, he shall procure such summons from the clerk of the circuit court returnable as aforesaid. And from the time of the service of any such notice, the taxes shall constitute a lien on the debt so due from such person, or on the said estate in his nands.

13. If such summons be returned executed, and the person so summoned do not appear, judgment shall be entered against him for the sum due for such taxes, and the costs of the proceeding.

14. If the person so summoned appear, he shall be interrogated on oath, and such evidence may be heard or shall be adduced, and judgment rendered as upon the whole case may seem proper.

15. A tenant from whom payment shall be obtained by distress or otherwise, of taxes due from a person under whom he holds, shall have credit for the same against such person out of the rents he may owe him, except where the tenant is bound to pay such tax, by an express contract with such person. But a purchaser in possession of a tract or lot of land, who has not obtained his deed therefor, shall be liable for the taxes assessed thereon, and shall not recover the same from his vendor in the absence of a contract to that effect.

16. When a tax is paid by a fiduciary on the principal, interest, or profits of money of an estate laid out or invested either under an order of court or otherwise, the tax shall be refunded out of such estate.

17. The sheriff or collector shall deliver to any person paying tax a written or printed receipt therefor, specifying the number of capitations; the total value of personal property; the number of acres of land, and the number of town lots, with the valuation of each tract or lot separately charged to such person, his landlord or vendor. Such receipts shall state distinctly the amount of tax paid for state, state school and county purposes, and for any other purposes for which the same has been levied; and the whole amount so paid shall be accurately footed up, and set down in the said receipt. Every such receipt shall be signed by the officer giving it, with his own proper hand.

LIST OF UNCOLLECTED TAXES TO BE RETURNED.

18. The sheriff or collector, after ascertaining which of the taxes assessed in his county cannot be collected, shall, on or before the first Monday in June next succeeding the year for which such taxes were assessed, make out alphabetical lists, by districts, of three classes:

First. A list of property in the land book improperly placed thereon, or not ascertainable, with the amount of taxes charged on such property, which shall be in the following form: