3250. Survey and plat. 2. Whenever any survey and plat of any city shall have heretofore been made, and such city may desire to adopt the same, it shall be competent for such city to do so by resolution of the Common Council thereof, by a vote of ayes and nays, providing threefourths of all the members of such Common Council shall vote therefor, And when such resolution adopting the said survey and plat, with the names of the members voting for and against the same, duly authenticated as provided in the preceding section, shall have been recorded, with the said survey and plat, in the office of the Recorder of Deeds of the county' in which such city is located, the same shall be deemed and taken as adopted by such city for all purposes whatsoever, and the original plat and survey, or the record thereof or any copy thereof, duly authenticated by the Mayor and Clerk, under their hands and attested by the seal of such city, shall be admissible in evidence in any judicial proceeding in all Courts of justice, in all cases and for all purposes.

3251. To be kept by City Clerk. 3. The original survey and plat, when recorded by the Recorder, shall be deposited in the office of the Clerk of such city for safe-keeping.

3252. Law applies to towns. 4. The provisions of this Act shall extend to all towns incorporated under the authority of this State. In such incorporated towns as have a Board of Trustees instead of a Common Council, the duties required by this Act to be performed by the Mayor shall be performed by the President of the Board of Trustees, and the duties required to be performed by the Common Council shall be done and performed by the Board of Trustees thereof.

[1881, p. 56. In force March 3, 1881.]

3253. Legalized plats. 2. The acknowledgments of all plats of towns and cities, and of all additions thereto, heretofore taken and certified by any officer provided for in section 3374, are hereby legalized; and the recording of such plats and additions as have heretofore been acknowledged before and certified by any officer provided for in said section is hereby declared to be valid and effectual in law to all intents and purposes.

3264. Non resident's personal property.

[1873, p. 214. In force March 4, 1873.]

3254. Bank stock. 1. The shares of capital stock owned or held by any person or body corporate in any bank or banking association chartered or organized under the laws of this State, or chartered or organized under the laws of the United States, shall be taxed for municipal purposes by the corporate authorities of the incorporated towns and cities of this State in which any such bank or banking association may have its banking-house or place of business; and such shares of stock shall be taxed by the corporate authorities of the town or city in which such bank or banking association may be located, at the same rate as is or may be lawfully

assessed by the corporate authorities of such town or city on other taxable property.

[1881 S., p. 696. In force April 15, 1881.]

3255. Auditor's duty. 2. It shall be the duty of the Auditor of every county in this State in which there is an incorporated town or city having within its corporate limits any bank or banking association contemplated by the preceding section, on or before the first day of May in each and every year, to furnish to the Mayor or other principal officer of such town or city, on the demand of such Mayor or other principal officer, a certified copy, under his hand and seal of his office, of the sworn statement in writing which may have been delivered to him by the president or cashier of any such bank or banking association in pursuance of the provisions of the seventy-seventh section [§ 6345] of an Act entitled "An Act concerning taxation," approved March 29, 1881; which copy, so to be furnished by such Auditor, shall be a copy of the sworn statement made and delivered for the current year, to such Auditor by such president or cashier, under the provisions of said section.

3256. Auditor's statement. 3. If no such sworn statement as contemplated by the foregoing section shall have been made and delivered to such Auditor, then it shall be his duty to make and certify, under his hand and seal of his office, a full and true statement of all the information which he may have obtained, in relation to such bank or banking association, its stockholders, and the number and value of shares of stock held or owned by them respectively, by or under the proceedings prescribed by section seventy-eight [§ 6346] of an Act entitled "An Act concerning taxation," approved March 29, 1881.

[1873, p. 214. In force March 4, 1873.]

3257. Assessment. 4. On receiving the certified copy of the sworn statement mentioned in the second section of this Act [83255], or the certified statement mentioned in the preceding section, such Mayor or other principal officer of such town or city shall file the same in the office of the Clerk of such town or city; and the Assessor or Assessors, or other proper officer of such town or city, shall, from the information thus obtained, proceed to enter in the assessment-roll and tax duplicate of such town or city, for the current year, the names of the stockholders of such bank or banking association, and the number of shares and value of the stock held or owned by each stockholder respectively, and shall assess thereon to the owner or holder thereof the proper amount of corporation or municipal taxes according to the rate that may at the time be chargeable on other personal property subject to taxation by such town or city; and if any such stockholder shall be assessed on said duplicate for either real or personal property, other than such stock, the amount and value of his said stock shall be added to his assessment as personal property.

3258. Collection of taxes. 5. The taxes assessed under this Act shall be paid by the owners or holders of such stock, respectively, in the same manner as upon other personal property. And all laws and ordinances in force in such town or city in relation to the collection of taxes, and all penalties provided for the non-payment of the same, shall apply to the taxes assessed under the provisions of this Act; but nothing herein contained shall be construed to prevent the president, cashier, or other

proper officer of any such bank or banking association from paying such taxes, and charging the amount so paid against the owner or holder of such stock, but such taxes may be so paid and charged, and the amount thereof may be deducted from any dividends on such stock which have or may be declared thereon. And on notice given by the proper collecting officer of such town or city that any such taxes have not been paid when due, the same shall be paid by the president, cashier, or other proper officer of such bank or banking association out of any dividends due or to become due on such stock.

3259. Tax, a lien. 6. Taxes assessed upon any share or shares of bank-stock under the provisions of this Act shall be and remain a lien against such stock until the payment of such tax; which lien shall attach on the first day of April of each year for which the assessment is made; and every transfer of such stock shall be subject to such lien.

3260. Bank-stock, how valued. 7. In making the assessment and ascertaining the value of any shares of bank-stock under the provisions of this Act, there shall be deducted, from the gross cash value of such shares, the proper proportionate part of the value of any real estate held or owned by any such bank or banking association in this State, and taxed under the laws thereof, in which any part of the capital-stock of such bank or banking association may be invested; and in making such deduction, the "aluation of such real estate for taxation shall be the criterion.

[1881 S., p. 698. In force April 16, 1881.]

Section 3261, R. S. 1881, concerning the taxation of unplatted lands in cities and towns, was repealed by 1891 S., p. 398. Under such statute it was held that unplatted farm lands of five acres or more within town or city limits could not be taxed for general purposes at a higher rate than the tax levied for general township purposes in the township of the city or town.-City e Cushing, 123 Ind. 290; Dickerson . Franklin, 112 Ind. 178, but such unplatted lands are liable for street improvements.-Taber v Grafmiller, 109 Ind. 206.

[1879 S., p. 15. In force March 10, 1879.]

3262. Assessment. 1. The office of Assessor in cities may be, and in incorporated towns in this State shall be, abolished, and the assessment of personal and real property, as made and returned by the Township Assessors to the County Auditor, as is now provided by law in cities, may, and in incorporated towns shall, constitute the assessment for taxation for city and town purposes, in like manner as for county and State taxes. And the city and Town Clerks shall have access to the Assessor's books in the County Auditor's office, and they shall transcribe, therefrom, on their tax duplicates, an accurate list of the taxable property assessed in each city and town, as it appears to have been equalized by the County Board of Equalization, and thereon compute the taxes levied by the city and town authorities.

3263. State tax-law to govern - Proviso. 2. Hereafter all general laws of the State for the uniform assessment and collection of taxes, and matters connected therewith or growing out of the same, shall apply to all incorporated cities and towns not having special charters, so far as the same shall be applicable: Provided, That all city taxes not paid on or before the third Monday of April in each year shall then become delinquent. Provided, further, That nothing herein contained shall be held or construed to prevent cities from exercising their discretion as to making assessments by City Assessors instead of by County Commissioners [Township Assessors.]

1. Assessments, and collections of taxes in cities and towns prior to March 9, 1875, were legalized by an act of 1875 (p. 145).

3263a. Municipal taxes may be allowed paid in instalments. 1. Any city in this State by a provision contained in the ordinance or resolution fixing the tax levy for any year may allow the taxes so levied for general city purposes to be paid in equal semi-annual instalments, the first half to be paid on or before the third Monday in April, and the second half on or before the first Monday in November: Provided, That in all cases where the first instalment shall not be paid on or before the third Monday in April, the whole amount unpaid shall become due, and be returned delinquent, and collected as provided by law; and there shall be a penalty added of ten per cent. upon the amount of any instalment not paid when due, which the persons or property assessed shall pay, together with the cost of collection, and if such taxes remain delinquent at the succeeding first Monday in November, there shall be a penalty of six per centum added to all such taxes that became delinquent at the preceding April and November settlements, and a penalty of ten per centum only shall be added to the current delinquency occurring on the first Monday in November. All poll or special_taxes shall all be paid at the same time, on or before the third Monday in April. In all cities which do not adopt and accept the provisions hereof, taxes shall be paid and collected as now provided by law.

[1881 S., p. 696. In force April 15, 1881.]

3264. Non resident's personal property. 3. All personal property, notes, bonds, or other evidences of debt, which are or may be in the hands of any resident of any town or city, as guardian of persons not residing therein, or as executor or administrator of the estate of a person who did not reside therein, and in which such guardian, executor, or administrator has no beneficial interest, shall not be subject to taxation by such town or city for municipal purposes.

3265. May issue waterworks bonds Vote. 1. The Common Council of any city or Board of Trustees of any incorporated town having a population of less than forty-five thousand, which shall, by ordinance or resolution, decide to erect waterworks, or to make extensions or improvements where works have heretofore been constructed, are hereby authorized, for the special purpose of furnishing the inhabitants of such city or town with pure and wholesome water and for fire protection, to issue bonds of such city or town, in denominations not less than fifty nor more than one thousand dollars, and payable at any place that may be designated in the bonds, the principal in not less than five years nor more than twenty years after the date of such bonds, and the interest annually or semi-annually; and such Council or Trustees may, from time to time, negotiate and sell as many of such bonds as may be necessary for such purpose, in any place and for the best price that can be ob

tained therefor in cash: Provided, That such bonds shall not be sold at a price less than ninety-four cents on the dollar: Provided, That the Common Council of any city or Town Trustees of any incorporated town, contemplating building water works under this Act, shall, before actually embarking therein, submit the question to the qualified voters thereof, at a special or general election; and voters desiring water works may vote, "For water works," or, if opposed, "Against water works." Such election may be ordered upon a petition of one hundred freeholders and resident tax payers of such city or incorporated town; and in no case shall the Common Council of any city or Town Trustees of any incorporated town erect water works except upon a majority of all the votes cast at such election upon the said question of water works, as provided for in this Act. Such bonds shall be issued under the provisions of the present law regulating the issue and sale of bonds, so far as the same can be made applicable: Provided, however, That the provision of said Act that the entire money borrowed by a city shall not at any time exceed two per cent of the taxable property of such city shall not apply to this Act. Provided, further, That notice of such election, and submission of said question of water works thereat, shall be published for three weeks successively before the day of such election, in some newspaper printed and published in such city or town, and of general circulation therein; which said notice shall be signed by the Clerk of such city or town.

3266. Location and condemnation.

2. The Common Council of

any city or Board of Trustees of any incorporated town, which shall so determine to build water works, or to make extensions of such water works where they have heretofore been constructed or commenced, shall have authority to locate such works with all appendages, and lay such lines of pipe as may be required. And in case the use of any lands, town lots, water rights, or easements; or use of any water from any pool, lake, or natural stream of water; or if such pool, lake, or natural stream of water shall be found necessary for. the building, maintaining, or operating of such works, it shall be lawful for such Common Council or Board of Trustees, by themselves or agent, to enter upon and take possession of and condemn the same for these uses, and, for the supply with water, of any conduit pipes, stand pipes, stor Creservoirs, and settling and filtering basins. No artificial provision made for wat r by any person or corporation, or owned by any person, association, or body, shall be used or condemned without consent of the owner: Provided, That any such lands, town lots, water rights, easements, pools, lakes, and natural streams of water shall not be used for any other purpose than for the use of said water works. For the purpose of cuch condemnation and use, such Common Council or Board of Trustees shall to jurisdiction for ten miles beyond the limits of such city or town. Provided, further, That before such Common Council or Board of Trustees shall proceed to take possession of such lands, lots, water rights, easements, pools, lakes, and natural streams of water, for the purpose above mentioned, they shall appoint three commissioners, residents of such city or town, who shall be disinterested freeholders, to appraise and assess the damages accruing to the owners of any lands, lots, water rights, easements, pools, lakes, and natural streams of water, so taken and condemned for said work. Said commissioners shall, before they proceed to perform their duties as appraisers, take and subscribe an oath or affirmation faithfully to perform all their duties as such appraisers (which shall be indorsed upon or attached to their appointment), and file the same with the Clerk of such city or town. Ten days' notice shall be given such commissioners by said Council or Board of Trustees, through the City or Town Clerk, of the appraisement to be made, giving a complete description of the premises to be viewed. A like notice shall be given by personal service, or by leaving the same with some person of suitable age at their places of abode, to each of the owners or agents of lands, lots, water rights, easements, pools, lakes, or natural streams to be so taken for such water works, as in civil cases. If the owners are unknown or non residents of this State, publication of the same in one or more newspapers of the town, of general circul~