herein vested in such Marshal, he may, without any writ or order of attach. ment, confine any person or persons guilty of any offense against the penal laws of the State of Indiana or ordinances of such city in the city watch-house or prison, or county jail (if such arrest be made when the Court having ju risdiction of the offense with which such person is charged shall not be open or in session), until there shall be an opportunity to bring such defendant before the Mayor, if for violation of the ordinances of such city, or before a Justice of the Peace or Mayor, if for violation of the penal laws of the State, which it is his duty to do at the earliest practicable time. But no person shall be detained in custody more than eighteen hours, unless by order of the Mayor or a Justice of the Peace, upon affidavit and writ charging such person with some offense.

[1881 S., p. 109. In force April 9, 1881.]

3076. Has Constables' powers. 1. City Marshals shall have, in addition to the powers they now possess, the jurisdiction and powers of Constables in their respective counties.

3077. Same fees as Constables.

2. City Marshals shall be entitled

to the same fees as Constables, as well while acting in the capacity of Marshal as Constable.

[1867, p. 33. In force March 14, 1867.]

3078. City Attorney's duties and fees. 30. The City Attorney shall be the legal adviser of all the officers of the city in relation to their official acts, and shall advise the Council upon all matters of law which may be submitted to him in reference to the action of such Council. He shall draw all contracts, ordinances, and legal documents which may be required of him by the Common Council, and do and perform all other acts pertain ing to the duties of his office. He shall prosecute all actions in favor of the city, and defend all actions brought against such city for any cause; but in no case shall the city be liable for costs. The City Attorney shall be allowed a docket-fee in all cases tried before the Mayor or City Judge, for violations of the city ordinances or upon appeals from judgments to the Circuit Court, when he appears in person or by deputy, as follows:

Docket-fee before the Mayor or City Judge, on a plea of "guilty," two

Jollars.

Docket-fee before the Mayor or City Judge, on a plea of "not guilty," four dollars.

Docket-fee in cases in the Circuit Court, upon appeal on a plea of 'guilty," two dollars and fifty cents.

Docket-fee in cases in the Circuit Court, upon appeal on a plea of "not guilty," five dollars.

3079. Treasurer's duties. 31. The Treasurer shall receive all moneys, notes, bonds, and orders belonging to the city, and keep an accurate account of the amounts received and paid out by him; and no money shall be paid out of the treasury by him, except upon an order signed by the Mayor or presiding officer of the Common Council, and countersigned by the Clerk.

1. The doctrine held in some doubtful cases as to the conclusive character of the reports of State and county officers against themselves and their sureties, is not appli cable to City Treasurers.-- Columbus v. Hauser, 63 Ind. 155.

3080 Duties of Treasurer and Clerk. 32. All moneys due to or

collected for such city on any account whatever shall be paid to the City Treasurer, who shall, for all sums received by him, issue a receipt to the person paying the same; which receipt, except for taxes charged on the duplicate, such person shall file with the City Clerk, who shall thereupon issue a quietus to such person, and charge the Treasurer with the amount therein specified and upon what account paid. He shall receive city orders that are due, in payment of any debt, tax, or assessment due such city; and when an order is received by him for any debt, tax or assessment due such city, or otherwise paid or redeemed, he shall cancel the same by writing or stamping upon the face of such order the word "redeemed" and the date of redemption; and such order shall never again be put in circulation. He shall also, in like manner, cancel all bonds or other evidences of indebtedness redeemed or liquidated by him. He shall register all orders by him so redeemed in a book to be furnished him for that purpose, in the same manner as the Clerk is required to register such orders; he shall also register all receipts given by him as required in this Act, except receipts for taxes charged on the tax duplicate.

[1899 S., p. 85. Approved February 22, 1899.]

3080a. Orders-Duty of Treasurer. 1. That the City Treasurer

shall pay all orders issued by the city, of which he is such Treasurer, when presented, properly indorsed, as hereinafter stated in this act, if there be money in the treasury appropriated for that purpose, sufficient to pay the same; if there be not money enough thus to pay such orders he shall write or stamp on the back thereof, over his name, the date of such presentation, and note the same in a register of orders endorsed, to be provided him for that purpose. and such orders shall be entitled thenceforth to draw such interest as may be provided by the Common Council, not exceeding six per cent., until there shall be money on hands sufficient to pay the same: Provided, That the provisions of this act shall not apply to cities having more than twenty thousand inhabitants as shown by the last United States census.

3080b. Treasurer shall give notice. 2. Whenever there shall be

money on hands to pay all outstanding orders, which have been indorsed, prior to any given date, the Treasurer shall publish notice of such fact by three insertions in some newspaper of general circulation in such city, and that such outstanding orders will be redeemed on presentation, and interest shall cease on such orders from and after the date of such publication; Provided, That city orders shall be received in payment of taxes for general purposes, and for all claims and demands due or belonging to the general fund of the city, without regard to priority of presentation or date of issue, but the Treasurer shall not pay any balance thereon, over and above the amount of such tax, claim or demand, when there are outstanding orders unpaid for want of funds.

[1875, p. 28. In force August 24, 1875.]

3081. Treasurer's duties - Interest. 1. The City Treasurer shall pay all orders issued by the city of which he is such Treasurer, when presented, whether indorsed or not as hereinafter stated in this Act, if there be money in the treasury, appropriated for that purpose, sufficient to pay the same; if there be not money enough thus to pay such orders, he shall write or stamp on the back thereof, over his name, the date of such presentation, and note same indorsed," in a register of orders to be provided him for that purpose; and such orders shall be entitled, thenceforth, to draw legal interest until there shall be money on hand sufficient to pay the

same.

-

3082. Interest Orders receivable. 2. Whenever there shall be money on hand to pay all outstanding orders which have been indorsed prior to any given date, the Treasurer shall publish notice of such fact, by three insertions in some newspaper of general circulation in such city, and that such outstanding orders will be redeemed on presentation; and interest shall cease on such orders from and after the date of such publication; Provided, That city orders shall be received in payment of taxes for general purposes, and for all claims and demands due or belonging to the general fund of the city, without regard to priority of presentation or date of issue; but the Treasurer shall not pay any balance thereon, over and above the amount of such tax, claim, or demand, when there are outstanding orders unpaid for want of funds.

[1867 S., p. 33. In force March 14, 1867.]

3083. Treasurer's statements and liability. 33. The Treasurer shall, on the last day of each month, furnish to the Clerk a statement of all the receipts and disbursements made by him during the month, and the balance then in the treasury belonging to each fund, general and special, and also deliver to him all the orders redeemed and canceled by him during the same period, taking the Clerk's receipt therefor; which statement with the orders redeemed, the Clerk shall lay before the Common Council at its next meeting, to be disposed of as the Common Council may direct. The Treasurer shall, at least fifteen days before any annual election, and

at all other times when so required by the Common Council, render a full account of the receipts and expenditures for the current year, and the general condition of the treasury. He shall also, at his own peril, keep the moneys of the city safely.

3084. Treasurer's assessments.

34. The Treasurer shall require of each and every person whom the Assessor failed to list, a statement of his taxable property and the value thereof, which shall be given under the same regulations as if furnished by the Assessor; and for that purpose the Treasurer is authorized to administer the necessary oath or affirmation. If such person fail to furnish such statement, the Treasurer shall value the same as the Assessor is required to do in like cases.

3085. Collecting delinquent taxes. 35. The Treasurer is not required, in any instance, to make a demand of taxes from the persons charged therewith, but may, in his discretion, do so; and if any person charged with a poll-tax, or any tax upon personal property, or any tax upon real estate, shall fail, when called on, to pay the same, together with all interest, penalties, and costs, it shall be lawful for said Treasurer to seize the chattels of such defaulter forthwith, and make sale thereof, as provided in this Act, to satisfy the same; and should there be a surplus, after such sale and payment, he shall pay the same to the said person making such default. 3086. Lien of taxes. 36. The lien of such incorporated city for all taxes, general or specific, shall attach on all real estate on the first day of April annually; and such lien shall be perpetual for all taxes due from the owner thereof, which have heretofore accrued or shall hereafter accrue, with the interest and penalties in each case, until payment; which lien shall in nowise be affected or destroyed by any sale or transfer of any such real estate. All the property, both real and personal, situate in any incorporated city, shall be liable to the payment of all taxes, penalties, interest, and costs charged to the owner thereof in such incorporated city; and no partial payment of any such taxes, penalties, interest, or costs shall discharge or release any part or portion of such property, until the whole be paid; which lien shall in nowise be affected or destroyed by any sale or transfer of any such personal property. All taxes upon real estate shall be a lien thereon to the same extent as a judgment of a Court of record of general jurisdiction, and shall have preference to any private charges upon. the same; and all taxes upon personal property shall have preference over private claims.

3087. Collecting taxes. 37. Immediately on receiving the tax duplicate, the City Treasurer shall proceed to collect the same, and shall givenotice, by publication in some newspaper having a general circulation in such city, for three successive weeks, stating in such notice the amount of tax charged for general or specific purposes on each one hundred dollars' valuation, also, the amount of poll-tax, and, also, the day on which the penalty will attach for non-payment of such taxes. In case any person shall refuse or neglect to pay the tax imposed on him, the City Treasurer shall, after the third Monday of April, levy the same, together with ten per cent. damages, and the costs and charges that may accrue, by distress and sale of the goods and chattels of such person who ought to pay the same, wheresoever the same may be found in the city. The power to levy and collect shall continue in such Treasurer after his return and settlement with the City Clerk, until the taxes shall be paid, should goods or chattels

of the delinquent be found within the city. The said Treasurer shall, annually, on the first Monday of August, file with the City Auditor schedules of all such delinquent taxes collected by him, verified by oath or affirmation, and shall be charged by the Clerk with the amount collected. 3088. Sale of land for taxes. 38. If no goods or chattels can be found, out of which to make the tax, penalties, interest, and costs charged against any person named in such duplicate, the Treasurer shall sell any lot or land, or so much thereof as may be necessary, listed to such person, to pay the tax, with interest, penalties, and costs thereon; and the Treas urer's certificate to the purchaser shall state for what tax or taxes, interest, penalties, and costs, said lot or parcel of land was sold; which certificate shall be prima facie evidence of all the facts therein set forth.

3089. Notice of sale of chattels. 39. The Treasurer shall give public notice of the time and place of sale of all goods and chattels to be sold, at least ten days previous to the day of sale, by written or printed advertisements, to be posted up in at least three public places in the city where such sale shall be made.

3090. Chattels at auction. 40. Such sale shall be made at public auction. No more property shall be sold than is sufficient to pay the tax, penalties, interest, costs, and charges; and, if convenient, it shall be sold in parcels; and if sold for more than the amount necessary, the surplus shall be returned to the owner thereof.

3091. Land, how sold. 41. In selling lots and parcels of land the Treasurer shall offer the least quantity thereof that any bidder will take, and pay the amount of tax, penalties, interest, damages, and costs assessed; and he shall make, seal, and acknowledge, before some competent authority, a certificate of the land thus sold to such person. Before making such sale, the Treasurer shall give notice, not less than twenty days, in a newspaper printed and published in said city, that, on a certain day therein named, he will offer for sale the lands and lots on which taxes shall remain unpaid, or so much thereof as shall be necessary to pay said taxes, penalties, interest, and all costs and charges made by reason of the failure to pay said taxes. If such city is a county-seat, it shall be made at the court-house door; if not, it shall be made at the door of the city-hall or other place of meeting of the Common Council.

3092. Return of land sold-Redemption. 42. It shall be the duty of the Treasurer, immediately after the sale of any lot or parcel of land, to make return of the same to the City Clerk, distinctly stating the lot or parcel of land sold, the name of the purchaser, the day of sale, and the amount of tax, penalties, interest, and costs for which it was sold; and any owner or claimant thereof, his agent or attorney, may redeem the same, upon the terms and in like manner as the lands sold for State and county taxes are redeemed, by payment to the City Treasurer.

3093. Annual settlement. 43. The City Clerk and Treasurer shall attend at the office of said Clerk on the third Monday of April annually; and the Treasurer shall then and there make settlement with the Clerk for the amount of taxes for which said Treasurer is to stand charged, as follows: First. The Clerk shall take from the duplicate in the hands of the Treasurer for collection, a list of all such taxes as said Treasurer shall have been unable to collect, therein describing the property on which such delinquent taxes are charged as the property is described on such duplicate, and shall

note therein, in a marginal column, the reasons assigned by such Treasurer why such taxes could not be collected.

Second. Such list shall be signed by the Treasurer; and he shall also testify to the correctness thereof, under oath or affirmation, to be administered by the Clerk.

Third. The Clerk shall forthwith record such list of delinquencies in a book to be kept in his office, and deliver copies of the same to the Treasurer for collection; and the Treasurer shall make return of such collections in the manner provided for in the thirty-seventh section of this Act [§ 3087]. 3094. Fees on forfeited lands. 44. The Treasurer shall be entitled to such fees for collections made by distress and sale, and charges for keeping and removing property distrained, as are paid to County Treasurers for like services. In case of no sale of any lot or parcel of land for want of bidders, the Treasurer shall so return to the Common Council; and the said lot or parcel of land shall thereafter be considered as forfeited to such city, to be disposed of as the Common Council shall thereafter, by ordinance, direct; but no disposition shall be made by such Common Council until after the expiration of four years from the date of such forfeiture; and until so disposed of or redeemed, such lot or parcel of land shall be continued on the duplicate, charged with all arrearages for which it was forfeited, and interest and ten per cent. damages per annum, and shall be annually assessed and charged with all accruing taxes, penalties, and interest, as other lands. Such land shall annually be offered for sale, with and on the same terms as other delinquent lands; and, until sold for the amount of all arrearages, may be redeemed, as provided in section forty-two [§ 3092], on payment of the same into the City Treasury by the owner or owners thereof. All sales by the Treasurer for delinquent taxes, and the giving of certificates and conveyances therefor, shall be conducted in the like manner as by the County Treasurer under the general law of the State; but such conveyance shall be made to such purchaser in the corporate name of the city; which certificates and deeds of conveyance shall be prima facie evidence of all the facts stated therein.

3095. Oath-Bonds. 45. The Mayor, each member of the Common Council, City Clerk, Assessor, Civil Engineer, Street Commissioner, Marshal, City Attorney, and Treasurer shall each, before entering upon the duties of his office, take and subscribe an oath, to be indorsed upon the back of his certificate of election, before some officer authorized to administer the same, to support the Constitution of the United States and the Constitution of the State of Indiana, and to faithfully and honestly discharge the duties of his office; which oath, with his certificate of election, shall be filed with the City Clerk. And each of said officers, except members of the Council, shall, in like manner, execute a bond, with approved security, payable to the State of Indiana in such penal sum as the Common Council shall, by resolution or ordinance, order and direct, conditioned for the faithful performance of the duties of his office and the payment of all moneys received by him according to law and the ordinances of such city: Provided, however, That in no case shall the Mayor's bond be fixed at a less sum than three thousand dollars, nor shall the Treasurer's bond be fixed at a less sum than double the amount of the estimated tax duplicate of the current year; which bonds shall be filed with the City