article, by virtue of which they take as being designated to be nearest of kin in equal degree of consanguinity to the intestate, the widow of the intestate may, in any such case, take one equal half of such inheritance, as an heir of the intestate.

3. If there be no heirs of the intestate entitled to take such inheritance, as prescribed in this article, such widow may take the whole thereof, as the heir of said intestate." [R. S., 438, Sec. 117.]

"Whenever the widow of the intestate shall take as heir, as above specified, any part of such inheritance, the remaining part thereof, if any, shall go to the lawful heirs of the intestate, entitled thereto, in like manner as if such remaining part were the whole of such inheritance." [Id., 437, Sec. 118.]

"Whenever the widow shall take as heir of the intestate, she shall not be endowed of the residue of such inheritance; but instead of taking as such heir, she may elect to take her dower in such estate; in which case she shall not take any part thereof as such heir." [Id., 437, Sec. 119.]

"Such widow shall be presumed to have elected to take her dower in such inheritance, unless, within one year after the death of such intestate shall be known to her, she shall have declared her intention, in writing, filed in the Clerk's office of the Probate Court of the county in which such inheritance may be situated, to take as the heir as aforesaid of such intestate." [Id., 437, Sec. 120.]

"If she take as heir, she shall take such inheritance, subject to the debts, liabilities, liens, and judgments against the intestate and his estate, and the costs and charges of administration thereof, as other heirs in like cases." [Id., 437, Sec. 121.]

"Every illegitimate child shall be considered as an heir of his mother, and shall inherit her estate, in whole or in part, as

the case may be, in like manner as if he had been born in lawful wedlock." [Id., 438, Sec. 122.]

"If any man shall marry a woman who has, previous to the marriage, borne any illegitimate child, and after marriage shall acknowledge such child as his own, such child shall be deemed legitimate to all intents and purposes." [Id., 438, Sec. 123.]

"If any illegitimate child shall die intestate, without having been acknowledged, as provided in the last preceding section, and without descendants lawfully entitled to inherit his estate, the same shall descend to his mother; or if she be dead, it shall descend to the children, or their descendants, of such mother; and if there be no such children nor their descendants, then to the other relatives of the intestate, on the part of the mother, as if such intestate had been legitimate." [Id., 438, Sec. 124.]

If any person, dying intestate, shall leave no heirs or kindred entitled to the inheritance according to the provisions of this article, his estate shall escheat to the State of Indiana, to be applied exclusively to the support of Common Schools of the several townships of the county or counties in which such estate may be situated, in such manner as may be directed by law." [Id., 438, Sec. 125.]

"The estate of a husband, as a tenant by the courtesy, or of a widow as tenant in dower, shall not be affected by any of the provisions of this article, except the widow's right to dower, when she shall succeed to the whole or any part of the inheritance, as the heir of her husband; nor shall the same affect the limitation of any estate by deed or will." [Id., 438, Sec. 126.]

"No person who is himself a citizen, or capable of inheriting, shall be precluded from the inheritance by reason of the alienism of any of his ancestors." [Id., 438, Sec. 127.]

"Descendants and relatives of the intestate begotten before

his death, but born thereafter, shall in all cases inherit in the same manner as if they had been born in the life time of the intestate, and had survived him. [Id., 438, Sec. 128.]

The degrees of kindred shall be computed according to the rules of the civil law. [Id., 438, Sec. 129.]

XIII. THE LEVY AND COLLECTION OF TAXES ON LANDS

IN INDIANA.

All lands in the State are subject to taxation, except such as belong to the State, and to the United States, or have been sold by the United States within five years next preceding the levy; school houses, court houses, jails, and lands whereon county buildings are situate; churches and church. grounds, not exceeding ten acres; grave yards, not exceeding ten acres; buildings erected for the use of any literary benevolent, charitable, or scientific institution, and lands not exceeding twenty acres ; lands granted for the use of schools, until sold; and lands reserved to or for any individual by any treaty between the United States and any Indian tribe. [R. S., 208, Sec. 1 to 9.]

That the reader may easily apprehend the mode of levying and collecting taxes in this State, he should be informed of the existence in the counties respectively of a board of County Commissioners, a County Auditor, and a County Assessor. These officers are elected by the people. The Commissioners hold their offices three, the Auditor five, and the Assessor two years, and until successors are qualified. Between the first day of March, and the twenty-fifth day of May, in each year, the County Assessors, after having been furnished by the Auditors of the counties respectively with a copy of the assessment roll of the preceding year, are required "to ascertain by diligent inquiry, the names of all the taxable inhabitants of their respective counties, and also all the taxable property, real and personal, within the same. [R. S., 212, Sec. 28.]

For this purpose, it is his duty to "call upon each and every person resident in his county, for a list of all their real and personal property liable to taxation, and not already entered on his list and valued; and for a statement of all changes made in their real estate, and improvements made thereon, or destruction or removal of the same since the last appraisement, and shall make a true valuation of the same." [Id., Sec. 34.]

"If the owner of any property liable to taxation shall be unknown, or a non-resident, or absent, or unable to give in a list when called upon by the Assessor, it shall be the duty of the Assessor to make a list thereof from the best information he can obtain." [Id., Sec. 36.]

Each Assessor, after having completed his list, is required to deliver the same to the County Auditor of his county, on or before the first day of June, then next ensuing; on which day the board of County Commissioners, the Auditor and Assessor, are required to meet at the seat of justice of each county, and form themselves into a Board of Equalization. Upon being thus organized, such Board has power to hear and determine the complaint of any owner of property listed, respecting the same, and the valuation thereof, made subsequently to the preceding March, and to correct such valuation as to the Board may seem proper; and the said Board also has power to equalize the valuation made by the Assessor, either by adding to, or deducting from, his valuation, such sums as to them, or a majority of them, shall appear just and equitable. [Id., Sec. 42.]

It is the duty of the Board to determine the amount of tax to be levied for county purposes, and to subjoin to it the amount of State tax fixed by law, or specially charged upon the county, and to order a levy thereof accordingly. Whereupon a tax list is prepared and furnished on or before the fifteenth day of August ensuing, to the County Treasurer, who, immediately upon receiving it, is required to proceed to the

collection thereof; and for that purpose, and before the first day of the ensuing October, he is required to attend at the place of holding annual elections in each township for the space of one day, and as much longer as the Board of County Commissioners shall have directed, and after the first day of October, until the first day of December following, at the seat of justice of his county. He is also required to post notices of the per centage of the tax, and the time and place that he will attend for its collection, and to publish the same in some newspaper having general circulation in his county (if any there be) for six successive weeks. [Id., Sec. 55.]

"In case any person shall refuse or neglect to pay the tax imposed on him, the County Treasurer shall, after the first day of December, levy the same, together with five per cent. damages, and the costs and charges that may accrue, by distress and sale of the goods and chattels of such person as ought to pay the same, wheresoever the same may be found within the county." [Id., Sec. 56.]

"The Treasurer shall give public notice of the time and place of sale, and of the property to be sold, at least ten days previous to the day of sale, by advertisements, to be posted up in at least three public places in the township where such sale shall be made." [Id., Sec. 58.]

Taxes on real estate are a lien which attaches on the first day of March annually, and if taxes thereon are not paid, the lien being perpetual, the lands delinquent are required to be returned as such, to the County Auditor, on the second Monday of the ensuing January; and after the list has been certified by the County Auditor, to forward the same to the Auditor of the State. Yet taxes may be paid into the county treasury at any time, and into the State treasury at any time after the return of the delinquent list to the Auditor of the State, until the third Monday of September annually; but the penalty, interest and costs thereon