White Persons, (of pure white blood) not to inter-marry or have carnal intercourse with persons having visible admixture of African blood. Penalty for both or either, f not ex $100, or j not ex 3 mo or both. Penalty for solemnizing such marriage, or issuing license therefor, knowingly, f not ex $100, or j not ex 3 mo, or both.

Wines. Adulterating or selling adulterated wines, knowingly, f $50 to $300 and costs.-Using or counterfeiting private mark, stamp, trade-mark, etc., of wine, f not ex $100 and j not ex 3 mo. Putting adulterated liquors into vessels having private stamp etc., usually affixed by maker of domestic wine with intent to deceive or defraud by the sale thereof, f not ex $100, j 3 to 12 mo, or both.

Witness refusing to take oath or affirmation, when legally called upon, may be committed to prison until he or she shall consent to take such oath or affirmation, and f not ex $20.

REVENUES OF THE STATE.

CHAPTER LIII.

ASSESSMENT AND COLLECTION OF TAXES.

*

We have seen from preceding chapters, something of the magnitude and importance of the public works of the State; something of the machinery of its government, and something of the institutions it establishes, fosters and supports. We have also learned of the sources from which a portion of the funds are derived to carry on the government.

It now remains for us to examine more in detail the rules adopted by the State for the purpose of providing itself with the funds necessary to enable its officers and agents to execute the duties with which they are charged.

A tax is a contribution which individuals are requir

ed to make for the use or service of the State.

* Most of the revenue of the State is derived by tax as indicated in this chapter. This, however, does not embrace the tolls, received on public works, moneys realized from fines, forfeitures or licenses, nor from specific taxes. But these sums are comparatively insignificant.

Since it is the duty of the government to protect and defend the people in the enjoyment of their property, it is but just that those who have most property should pay the largest tax.

As a basis for taxation, the value of all the real and personal property in the State, except such as the law exempts, is estimated, and a certain percentage of its value is required to be paid as a tax, by the owner, or persons in the possession of such property.

Nearly if not all public property, such as property belonging to the United States, or this State; property belonging to the political sub-divisions of the State and used for public purposes; colleges and other institutions of learning, not used with the view to profit; charitable and benevolent institutions, and burying grounds, except such as are held with a view to profit or for the purpose of speculating in the sale thereof, is exempt from taxation. The personal property of each individual not exceeding fifty dollars in value is also exempt from taxation.

As we have seen, in another chapter, assessors are required to make out and return to the county auditors, lists and valuations of the taxable property in their respective districts. To enable them to do this, the law requires the owners or persons having possession of property to make out lists thereof and deliver the same to the assessor. [See Statutes, Swan and Sayler, 756-For the law concerning taxing of banks and bank stock, railroad, express and telegraph companies, see Swan and Sayler, 763, 766, and 769.]

The counties are divided by the commissioners into

districts, in each of which an assessor of real estate is elected by the people, every tenth year.

Each district assessor is required on or before the first Monday of July, every fifth year, (from and after 1870), to return to the county auditor the description and value of each lot or parcel of land in his district, and the names of the parties in whose names the several lots of land in his district have been listed. If the name of the owner of any piece or parcel of land is not known, he must return that fact.

In order that the burden of taxation may be equally distributed, boards of equalization have been established by law.

The county auditor and county commissioners compose the annual county board of equalization of real and personal property. They are required to meet at the auditor's office on the first Wednesday after the third Monday of May, annually, to hear complaints, and equalize the valuation of all real and personal property, money and credits in the county, exclusive of cities of the first and second class.

There is also a special annual board of equalization in cities of the first and second class, composed of the county auditor and six citizens appointed by the city council.

The county auditor, county surveyor and county commissioners, or a majority of them, constitute, every tenth year, a board of equalization, of the real property of their county, with the exception of the real property of cities of the first and second class, which is equalized by a special board provided for by law. They may, every tenth