securities and other property described in such statement, and said County Treasurer shall give a receipt therefor, showing the amount of money received on account of each fund, and the total amount received, and describing the bonds, securities and other property received, which receipt said County Treasurer shall deliver to the City Clerk, who shall issue a quietus therefor. At the time of making such settlement with the City Clerk, a like statement shall be prepared, showing the amount of moneys in the hands of such City Treasurer belonging to the school city, which statement said Treasurer shall present to the treasurer of the Board of School Commissioners of such city, and pay over to him the amount of moneys in his hands shown by such statement, taking a receipt therefor, which he shall present to the secretary of the board, who shall give him a quietus. 3160d. City Treasurer's settlement Procedure County Treasurer to collect. 4. Said City Treasurer shall, also, at the expiration of his term, make a settlement with the City Clerk on account of the tax duplicate and delinquent list which may then be in his hands for collection. He shall enter upon said duplicate and list opposite the name of each person from whom he has collected any taxes, a statement of the fact, showing the amount collected, and at the end of such duplicate and list the aggregate amount of all taxes of each kind collected by him shall be deducted from the aggregate amount of each kind of tax shown in said duplicate and said list, and the remainder of each kind of tax uncollected shall be stated, and the same shall be signed by said Treasurer and attested by the Clerk. Said tax duplicate and delinquent list shall then be delivered by said Treasurer to the County Treasurer, who shall give him a receipt. therefor, stating therein the amount of each kind of tax therein remaining uncollected, and the aggregate of all such taxes, which receipt shall be filed with the City Clerk. Said County Treasurer shall thereupon proceed. to collect the taxes contained in said duplicate and list in the same manner as he is required by law to collect taxes for State, county, township, road and other purposes upon the county tax duplicate and delinquent list, and shall make settlement, on account thereof, with the County Auditor at the same time and in the same manner as he is required by law to make his settlements on account of the county tax duplicate.

3160e. Collection of license or special tax. 5. Whenever by law, or the ordinance of any such city, a license or special tax, or sum of money other than taxes contained upon the tax duplicate, shall be required to be paid by any person into the treasury of such city, such person shall obtain from the City Clerk a statement showing the amount to be paid, and on what account, and present the same to the County Treasurer, whose duty it shall be to receive and collect said amount, and give to the person paying the same a receipt showing the amount paid, and on what

account, which receipt such person shall deliver to the City Clerk, who shall thereupon issue to such person a license or quietus, as may be proper. 3160f. Sheriff to collect assessments. 6. The City Treasurer of any such city, at the expiration of his term of office, as herein provided, shall deliver to the Sheriff of the county all precepts for the collection of street, sewer, drain, and other assessments of like character, which may be in his hands unexecuted; and thereafter all such precepts shall be directed and issue to such Sheriff, who shall execute the same and make conveyances in execution of sales made by the City Treasurer, the same in all respects as such precepts are required to be executed and conveyances made by such City Treasurer, for which services such Sheriff shall receive the same fees as are allowed by law to the City Treasurer, to be paid in the same manner.

3160g. Assessment and appraisement for taxation. 7. Beginning with the year 1886, and thereafter, the assessment and appraisement for taxation for State and county purposes of all real and personal property and polls, subject to taxation within any city containing a population of over seventy thousand, as shown by the last census of the United States, made pursuant to the provisions of the act of the General Assembly of the State of Indiana, entitled "An act concerning taxation," proved March 29, 1881, and of the acts amendatory thereof and supplemental thereto, as the same shall have been equalized by the County and State Boards of Equalization, including all additions made thereto by said boards, or either of them, and all assessments and appraisements made by the Auditor and Treasurer of the county in which such city is situated, shall be the basis upon which the Board of Aldermen and Common Council and Board of School Commissioners of any such city shall levy and assess the taxes for city, school and library purposes, which they respectively shall deem it necessary to levy, within the limitation hereinafter prescribed, and the taxes so levied shall become and continue liens upon the property upon which they are levied at the time, and in the manner, and to the extent that taxes levied for State, county, and other purposes, become and continue liens upon such property by virtue of the provisions of the acts herein referred to.

3160h. County Auditor to deliver aggregate assessments. 8. It shall be the duty of the Auditor of the county in which any such city is situated, to make out and deliver severally to the City Clerk of said city and the secretary of the Board of School Commissioners thereof, in each year, beginning with the year 1886, a certificate, under the seal of the Board of Commissioners of such county, showing the aggregate assessment and valuation for taxation for State and county purposes, for the year in which such certificate is made, of all taxable real and personal, and rail

road property in such city, and the number of taxable polls therein, as the same shall have been returned by the Assessor of the township in which such city is situated, and as equalized by the County and State Boards of Equalization, which certificate shall be so made and delivered by said Auditor immediately after the assessment and valuation of such property and polls has been completed and returned to his office.

3160i. Levy of tax- Limit of tax. 9. Such City Clerk and secretary of the Board of School Commissioners shall lay such certificate before the Board of Aldermen and Common Council and Board of School Commissioners of such city, respectively, at their regular sitting next held after such certificates are received, and thereupon such Board of Aldermen and Common Council and Board of School Commissioners, respectively, shall proceed, in the manner now prescribed by law, to levy such tax upon the amount of property and polls shown in such certificate as may be deemed necessary by them, respectively, to supply the needs of such city during the ensuing year for city, school and other purposes for which taxes may be properly levied: Provided, however, That it shall be unlawful for such Board of Aldermen and Common Council to levy a tax or taxes for any one year exceeding in the aggregate ninety cents upon the hundred dollars of the assessed and appraised value of the property subject to taxation in such city for the year in which the levy is made, as shown by the assessment returned to and on file in the office of the County Auditor, and by his certificate herein mentioned. It shall also be unlawful for such Board of School Commissioners to levy a tax or taxes for any one year exceeding in the aggregate for all purposes for which they are authorized to levy taxes, twenty-two cents upon the hundred dollars of the assessed and appraised value of the property subject to taxation by them for the year in which the levy is made, as shown by the assessment returned to and on file in the office of the County Auditor, and such Auditor's certificate thereof as aforesaid; and so much of any law as requires the levy by the Board of Aldermen and Common Council of such city, of a tax to create a sinking fund, is hereby repealed so far as it applies to such city, and any moneys on hand belonging to such sinking fund may be appropriated by the Board of Aldermen and Common Council to general city purposes.

3160j. Tax levies, how certified. 10. The levies of taxes made as provided in the last section shall be certified by the City Clerk, under the seal of such city, and by the secretary of the Board of School Commissioners, respectively, without delay to the County Auditor, and such Auditor shall thereupon proceed to estimate, as he is now required to do in reference to State, county, township, road and other taxes, the amount of tax chargeable, according to the rate prescribed by such levies to each person who is listed for any taxable property or poll in such city upon the

assessment and appraisement of property and polls therein made for the year in which such tax is levied, and returned by the Assessor of the township in which such city is situated, and equalized by the County and State Boards of Equalization. He shall enter the amount of the tax, including delinquent tax chargeable to each such person, against the name of such person as it appears on the tax duplicate of the county for such city for the current year, in the columns in which are entered the current and delinquent State, county, township, road and other taxes with which such person is charged. The aggregate of all taxes with which such person is chargeable, including State, county, township, road and other taxes, shall be carried out and set down opposite the name of such person in a column of totals. And in the recapitulation of the duplicate now required by law to be made by him, he shall set down the aggregate of all taxes contained in the duplicate for such city. Said duplicate shall thereupon be delivered to the Treasurer of the county as now provided by law.

3160k. Notice by County Treasurer. II. The County Treasurer shall include in the notice now required by law to be given by him of the receipt of the tax duplicate for collection, a statement of the amount of tax charged in such city for city and school purposes upon each one hundred dollars valuation of the taxable property, and also for such purposes upon each taxable poll, and such notice shall be the only notice required to be given of the fact of such taxes being in his hands for collection.

31601. Delinquent taxes-Penalty. 12. It shall be the duty of the County Treasurer to receive and collect all taxes shown upon the duplicate of such city, for city and school purposes, the same as he is required by law to receive and collect the taxes shown thereon for State, county, township, road and other purposes. If one-half of the amount of such city and school taxes for the current year charged to any person, and the entire amount of delinquent school and city taxes, penalty, interest and costs charged to such person and unpaid, be paid on or before the third Monday of April, the payment of the other half of such taxes for the current year may be postponed to the first Monday of November following. But, if on or before the third Monday of April payment be not made of that portion of the above specified, the entire amount of unpaid city and school taxes charged upon the duplicate to such person shall become due and be returned delinquent, and collected as such, with like penalty, interest and costs as is provided where the first installment of State, county, township and road taxes are not paid by the time prescribed. If such taxes remain delinquent after the first Monday of November following, there shall be an additional penalty of six per centum added to all such taxes that become delinquent at the preceding April and November settlements, but a penalty of ten per centum only shall be added to

the current delinquency occurring on the first Monday of November. After payment by any person of taxes charged to him, the Treasurer shall give to such person a receipt in the form prescribed by law, which shall include all taxes paid by him, the city and school as well as other taxes. Any partial payment of either current or delinquent taxes shall be pro rated among the different taxes charged to the person paying in proportion. to the amount of such taxes respectively.

3160m. Personal property-Sale. 13. If either installment, or any part thereof, of such taxes for city and school purposes remain unpaid after expiration of the time limited for payment thereof, the County Treasurer shall have the same power and be under a like duty to collect the entire amount of such taxes remaining unpaid by levy and sale of personal property, and by suit, as is granted to and imposed upon him for the collection of delinquent State, county, township, road and other taxes.

The

3160n. Treasurer's settlement with Auditor. 14. The County Treasurer shall, at the time of making his annual settlement with the County Auditor, on the third Monday of April, as now required by law, make settlement with said Auditor for the amount with which said Treasurer is to stand charged on account of city and school taxes, in the manner prescribed for his settlement for State, county, township, road and other taxes; and for all of such city and school taxes appearing upon the tax duplicate, and not shown upon such settlement to be uncollected, said Treasurer shall be held liable as having been collected and received by him. Immediately upon such settlement being made, the Auditor shall make out statements in duplicate, showing in one the aggregate amounts separately of all current and delinquent taxes for city purposes, including with the delinquent taxes the penalties and interest thereon, which appear upon the tax duplicate for said city, the amount of each class of such taxes, penalty and interest that remains uncollected at the time of such settlement, and the amount of each class, including penalty and interest, that has been collected by such Treasurer. In the other statement shall be shown, in the same manner, the aggregate amounts of current and delinquent taxes, including penalty and interest, for school purposes, that appear upon the duplicate for such city; the amount thereof that remains uncollected at the time of such settlement, and the amount thereof that has been collected by such Treasurer. Said statement shall be signed and sworn to by said Treasurer, and certified by the County Auditor, under the seal of the Board of Commissioners, to be correct abstracts of the Treasurer's settlement on account of such city and school taxes. One copy of the first mentioned statement shall be delivered by the County Auditor to the City Clerk of such city, who shall thereupon charge the amount shown thereby to have been collected to such County Treasurer as