Claims are classed and payable in the following order: 1. Expenses of administration. 2. Expenses of last sickness and funeral. 3. Allowance to widow and children, if made by the court. 4. Debts preferred under laws of the United States. 5. Public rates and taxes. 6. Claims filed within six months after the first publication of the notice given by the executors of their appointment. 7. All other debts. 8. Legacies. The award, or property which must be set apart to the widow, in her own right, by the executor, includes all personal property which, in the hands of the deceased, as head of a family, would have been exempt from execution. TAXES. The owners of personal property, on the first day of January of each year, and the owners of real property on the first day of November of each year, are liable for the taxes thereon. The following property is exempt from taxation, viz. : 1. The property of the United States and of this State, including university, agricultural, college and school lands and all property leased to the State; property of a county, township, city, incorporated town or school district when devoted entirely to the public use and not held for pecuniary profit; public grounds, including all places for the burial of the dead; fire engines and all implements for extinguishing fires, with the grounds used exclusively for their buildings and for the meetings of the fire companies; all public libraries, grounds and buildings of literary, scientific, benevolent, agricultural and religious institutions, and societies devoted solely to the appropriate objects of these institutions, not exceeding 640 acres in extent, and not leased or otherwise used with a view of pecuniary profit; and all property leased to agricultural, charitable institutions and benevolent societies, and so devoted during the term of such lease; provided, that all deeds, by which such property is held, shall be duly filed for record before the property therein described shall be omitted from the assessment. 2. The books, papers and apparatus belonging to the above institutions; used solely for the purposes above contemplated, and the like property of students in any such institution, used for their education. 3. Money and credits belonging exclusively to such institutions and devoted solely to sustaining them, but not exceeding in amount or income the sum prescribed by their charter. 4. Animals not hereafter specified, the wool shorn from sheep, belonging to the person giving the list, his farm produce harvested within one year previous to the listing; private libraries not exceeding three hundred dollars in value; family pictures, kitchen furniture, beds and bedding requisite for each family, all wearing apparel in actual use, and all food provided for the family; but no person from whom a compensation for board or lodging is received or expected, is to be considered a member of the family within the intent of this clause. 5. The polls or estates or both of persons who, by reason of age or infirmity, may, in the opinion of the Assessor, be unable to contribute to the public revenue; such opinion and the fact upon which it is based being in all cases reported to the Board of Equalization by the Assessor or any other person, and subject to reversal by them. 6. The farming utensils of any person who makes his livelihood by farming, and the tools of any mechanic, not in either case to exceed three hundred dollars in value. 7. Government lands entered or located or lands purchased from this State, should not be taxed for the year in which the entry, location or purchase is made. There is also a suitable exemption, in amount, for planting fruit trees or forest trees or hedges. Where buildings are destroyed by fire, tornado or other unavoidable casualty, after being assessed for the year, the Board of Supervisors may rebate taxes for that year on the property destroyed, if same has not been sold for taxes, and if said taxes have not been delinquent for thirty days at the time of destruction of the property, and the rebate shall be allowed for such loss only as is not covered by insurance. All other property is subject to taxation. Every inhabitant of full age and sound mind shall assist the Assessor in listing all taxable property of which he is the owner, or which he controls or manages, either as agent, guardian, father, husband, trustce, executor, accounting officer, partner, mortgagor or lessor, mortgagee or lessee. Road beds of railway corporations shall not be assessed to owners of adjacent property, but shall be considered the property of the companies for purposes of taxation; nor shall real estate used as a public highway be assessed and taxed as part of adjacent lands whence the same was taken for such public purpose. The property of railway, telegraph and express companies shall be listed and assessed for taxation as the property of an individual would be listed and assessed for taxation. Collection of taxes made as in the case of an individual. The Township Board of Equalization shall meet first Monday in April of each year. Appeal lies to the Circuit Court. The County Board of Eqalization (the Board of Supervisors) meet at their regular session in June of each year. Appeal lies to the Circuit Court. Taxes become delinquent February 1st of each year, payable, without interest or penalty, at any time before March 1st of each year. Tax sale is held on first Monday in October of each year. Redemption may be made at any time within three years after date of sale, by paying to the County Auditor the amount of sale, and twenty per centum of such amount immediately added as penalty, with ten per cent. interest per annum on the whole amount thus made from the day of sale, and also all subsequent taxes, interest and costs paid by purchaser after March 1st of each year, and a similar penalty of twenty per centum added as before, with ten per cent. interest as before. If notice has been given, by purchaser, of the date at which the redemption is limited, the cost of same is added to the redemption money. Ninety days' notice is required, by the statute, to be published by the purchaser or holder of certificate, to terminate the right of redemption. JURISDICTION OF COURTS DISTRICT COURTS have jurisdiction, general and original, both civil and criminal, except in such cases where Circuit Courts have exclusive jurisdiction. District Courts have exclusive supervision over courts of Justices of the Peace and Magistrates, in criminal matters, on appeal and writs of error. CIRCUIT COURTS have jurisdiction, general and original, with the District Courts, in all civil actions and special proceedings, and exclusive jurisdiction in all appeals and writs of error from inferior courts, in civil matters. And exclusive jurisdiction in matters of estates and general probate business. JUSTICES OF THE PEACE have jurisdiction in civil matters where $100 or less is involved. By consent of parties, the jurisdiction may be extended to an amount not exceeding $300. They have jurisdiction to try and determine all public offense less than felony, committed within their respective counties, in which the fine, by law, does not exceed $100 or the imprisonment thirty days. LIMITATION OF ACTIONS. Action for injuries to the person or reputation; for a stutute penalty; and to enforce a mechanics' lien, must be brought in two (2) years. Those against a public officer within three (3) years. Those founded on unwritten contracts; for injuries to property; for relief on the ground of fraud; and all other actions not otherwise provided for, within five (5) years. Those founded on written contracts; on judgments of any court (except those provided for in next section), and for the recovery of real property, within ten (10) years. Those founded on judgment of any court of record in the United States, within twenty (20) years. All above limits, except those for penalties and forfeitures, are extended in favor of minors and insane persons, until one year after the disability is removed -time during which defendant is a non-resident of the State shall not be included in computing any of the above periods. Actions for the recovery of real property, sold for non-payment of taxes, must be brought within five years after the Treasurer's Deed is executed and recorded, except where a minor or convict or insane person is the owner, and they shall be allowed five years after disability is removed, in which to bring action. JURORS. All qualified electors of the State, of good moral character, sound judgment, and in full possession of the senses of hearing and seeing, are competent jurors in their respective counties. United States officers, practicing attorneys, physicians and clergymen, acting professors or teachers in institutions of learning, and persons disabled by bodily infirmity or over sixty-five years of age, are exempt from liability to act as jurors. Any person may be excused from serving on a jury when his own interests or the public's will be materially injured by his attendance, or when the state of his health or the death, or sickness of his family requires his absence. CAPITAL PUNISHMENT was restored by the Seventeenth General Assembly, making it optional with the jury to inflict it or not. A MARRIED WOMAN may convey or incumber real estate, or interest therein, belonging to her; may control the same or contract with reference thereto, as other persons may convey, encumber, control or contract. may. She may own, acquire, hold, convey and devise property, as her husband Her husband is not liable for civil injuries committed by her. She may convey property to her husband, and he may convey to her. EXEMPTIONS FROM EXECUTION. A resident of the State and head of a family may hold the following property exempt from execution: All wearing apparel of himself and family kept for actual use and suitable to the condition, and the trunks or other receptacles necessary to contain the same; one musket or rifle and shot-gun; all private libraries, family Bibles, portraits, pictures, musical instruments, and paintings not kept for the purpose of sale; a seat or pew occupied by the debtor or his family in any house of public worship; an interest in a public or private burying ground not exceeding one acre; two cows and a calf; one horse, unless a horse is exempt as hereinafter provided; fifty sheep and the wool therefrom, and the materials manufactured from said wool; six stands of bees; five hogs and all pigs under six months; the necessary food for exempted animals for six months; all flax raised from one acre of ground, and manufactures therefrom; one bedstead and necessary bedding for every two in the family; all cloth manufactured by the defendant not exceeding one hundred yards; household and kitchen furniture not exceeding two hundred dollars in value; all spinning wheels and looms; one sewing machine and other instruments of domestic laber kept for actual use; the necessary provisions and fuel for the use of the family for six months; the proper tools, instruments, or books of the debtor, if a farmer, mechanic, surveyor, clergyman, lawyer, physician, teacher or professor; the horse or the team, consisting of not more than two horses or mules, or two yokes of cattle, and the wagon or other vehicle, with the proper harness or tackle, by the use of which the debtor, if a physician, public officer, farmer, teamster or other laborer, habitually earns his living; and to the debtor, if a printer, there shall also be exempt a printing press and the types, furniture and material necessary for the use of such printing press, and a newspaper office to the value of twelve hundred dollars; the earnings of such debtor, or those of his family, at any time within ninety days next preceding the levy. Persons unmarried and not the head of a family, and non-residents, have exempt their own ordinary wearing apparel and trunks to contain the same. There is also exempt, to a head of a family, a homestead, not exceeding forty acres; or, if inside city limits, one-half acre with improvements, value not limited. The homestead is liable for all debts contracted prior to its acquisition as such, and is subject to mechanics' liens for work or material furnished for the same. An article, otherwise exempt, is liable, on execution, for the purchase money thereof. Where a debtor, if a head of a family, has started to leave the State, he shall have exempt only the ordinary wearing apparel of himself and family, and other property in addition, as he may select, in all not exceeding seventy-five dollars in value. A policy of life insurance shall inure to the separate use of the husband or wife and children, entirely independent of his or her creditors. ESTRAYS. An unbroken animal shall not be taken up as an estray between May 1st and November 1st, of each year, unless the same be found within the lawful enclosure of a householder, who alone can take up such animal, unless some other person gives him notice of the fact of such animal coming on his place; and if he fails, within five days thereafter, to take up such estray, any other householder of the township may take up such estray and proceed with it as if taken on his own premises, provided he shall prove to the Justice of the Peace such notice, and shall make affidavit where such estray was taken up. Any swine, sheep, goat, horse, neat cattle or other animal distrained (for damage done to one's enclosure), when the owner is not known, shall be treated as an estray. Within five days after taking up an estray, notice, containing a full description thereof, shall be posted up in three of the most public places in the township; and in ten days, the person taking up such estray shall go before a Justice of the Peace in the township and make oath as to where such estray was taken up, and that the marks or brands have not been altered, to his knowledge. The estray shall then be appraised, by order of the Justice, and the appraisement, description of the size, age, color, sex, marks and brands of the estray shall be entered by the Justice in a book kept for that purpose, and he shall, within ten days thereafter, send a certified copy thereof to the County Auditor. When the appraised value of an estray does not exceed five dollars, the Justice need not proceed further than to enter the description of the estray on his book, and if no owner appears within six months, the property shall vest in the finder, if he has complied with the law and paid all costs. Where appraised value of estray exceeds five and is less than ten dollars, if no owner appears in nine months, the finder has the property, if he has com plied with the law and paid costs. An estray, legally taken up, may be used or worked with care and moderation. If any person unlawfully take up an estray, or take up an estray and fail to comply with the law regarding estrays, or use or work it contrary to above, or work it before having it appraised, or keep such estray out of the county more. than five days at one time, before acquiring ownership, such offender shall forfeit to the county twenty dollars, and the owner may recover double damages with costs. If the owner of any estray fail to claim and prove his title for one year after the taking up, and the finder shall have complied with the law, a complete title vests in the finder. |