Lapas attēli

until their successors are elected and qualified. At the expiration of term of office of said classes in their order, their successors shall be elected in the same manner and by the same authority aforesaid. All of said trustees subsequently elected to be for a term of three (3) years and until their successors are elected and qualified.”

Officers-Bond of Treasurer-Quorum.

Sec. 2. That section 5 of said above entitled act be, and the same is hereby amended to read as follows: Section 5. The officers of the trustees elected by them shall be a president, vice-president, secretary, and treasurer. The treasurer before entering upon the duties of his office shall give bond in such penal sum and with such securities as shall be approved by the trustees. Of such trustees fifteen (15) shall constitute a quorum for the transaction of all business, and the majority of members present at any meeting shall determine the action of the board."


Sec. 3. Whereas an emergency exists for the immediate taking effect of this act, it shall therefore be in force and effect from and after its passage.


AN ACT legalizing certain public notices, and proceedings and acts held

and had thereunder, given or made since the passage of the Act of the general assembly of the State of Indiana, approved July 26th, 1920, passed at the Special Session thereof begun on the 16th day of January, 1920, it being H. B. 508, Chapter 23, on page 66 of the published Acts of said session, and declaring an emergency.

[S. 41. Approved February 7, 1921.]

Notices Legalized.
WHEREAS, The said act was approved on July 26th, 1920,

with an emergency, and said acts were not published and distributed over this state for several months afterwards, and that notices have been given in good faith and proceedings had and held under same in good faith without actual knowledge of the existence or requirements of said act and confusion in such notices and proceedings by reason thereof arises therein, therefore

SECTION 1. Be it enacted by the general assembly of the State of Indiana, That all public notices given and all proceedings and acts held or had thereunder, given, made and done since the 26th day of July, 1920, to the time of the passage of this act, where such notices, proceedings and acts were not in strict conformity with the provisions of the said act of the general assembly, approved on said 26th day of July, 1920, in H. B. 508, chapter 23, page 66, Acts of Special Session 1920, and where such notices were given in substantial compliance with the requirements of the law therefor existing prior to the passage of said act, are hereby legalized, and declared to be legal and valid.


SEC. 2. Whereas an emergency exists for the immediate taking effect of this act, the same shall be in full force and effect from and after its passage.


AN ACT to amend section 1 of an act entitled “An Act to amend sections

5, 197, 200, 201 and 335, and to repeal section 198 of an act entitled
‘An act concerning taxation-repealing all laws in conflict therewith
and declaring an emergency,' approved March 11, 1919,” approved .
July 31, 1920.

[H. 8. Approved February 8, 1921.]


Section 1. Be it enacted by the general assembly of the State of Indiana, That section 1 of the above entitled act be amended to read as follows: Section 1. That section 5 of the above entitled act be amended to read as follows: Section 5. The following property shall be exempt from taxation:

First. The property of the United States and of this state.

Second. The property of any county, city, town or township.

Third. All lands granted for the use of the common schools, so long as the same shall remain unsold.

Fourth. The personal property and real estate of every manual labor school or of any technical high school, trade school or college incorporated within this state when used or occupied for the purpose for which it was incorporated, such real estate not to exceed eight hundred (800) acres in any one county of this state.

Fifth. Every building used and set apart for educational, literary, scientific or charitable purposes by any institution or by any individual or individuals, associations or incorporations, or used for the same purpose by any town, township, city or county, and the tract of land on which such building is situate, including the campus and athletic grounds of any educational institution not exceeding fifty (50) acres; also the lands purchased with the bona fide intention of erecting buildings for such use thereon, not exceeding forty (40) acres; also the personal property, endowment funds, and interest thereon, belonging to any institution, town, township, city or county and connected with, used or set apart for any of the purposes aforesaid.

Sixth. Every building used for religious worship, and the pews and furniture within the same, and also the parsonage belonging thereto and occupied as such, and the land whereon said building or buildings are situate, not exceeding fifteen (15) acres, when owned by a church or religious society, or in trust for its use.

Seventh. Any part, parcel or tract of land not exceeding eighty acres and the improvements thereon, owned by county or district agricultural associations of this state, organized agreeably to the provisions of “An act for the encouragement of agriculture," approved February 17, 1852, and acts supplemental and amendatory thereto, shall be exempt from taxation: Provided, That when the same shall cease to be used or occupied exclusively for the purposes specifically set out in said act, approved February 17, 1852, and acts supplemental and amendatory thereto, or shall fail in any way to comply with the provisions thereof, the same shall cease to be exempt from taxation; also the real and personal property of the state board of agriculture.

Eighth. Cemeteries incorporated under the laws of this state upon such a basis that the corporation can not derive any pecuniary benefit or profit therefrom; and in all cases where a cemetery association shall provide for setting aside a certain definite portion of the proceeds derived from the sale of lots as a perpetual care fund, the income of which shall be used as a perpetual care and maintenance fund, all the property and assets belonging to such corporation used exclusively for cemetery purposes; also any fund, either by gift, bequest or devise, which may be a perpetual fund, the income from which shall be used for the care and maintenance of any cemetery lot expressly described in the instrument creating the fund, for which a trust may be created for the care, custody and control of such fund: Provided, That the real estate of any such corporation lying within any incorporated city or town shall not be exempt from liability for street improvements and sewer assessments, as now or may hereafter be provided by law.

Ninth. Any real and personal property owned by any Young Men's Christian Association, Knights of Columbus, Young Men's Hebrew Association or Young Women's Christian Association and which is occupied or used exclusively for the purposes and objects of said association.

Tenth. Any literary, scientific, benevolent, or charitable institution that is the specific or residuary legatee of any devise or bequest, any money or choses in action going to or belonging to any of said institutions while the same is in the hands of executors.

Eleventh. Every fraternal beneficiary association, organized or licensed under the laws of this state, and all of its funds except real estate not occupied by such association in carrying on its business.

Twelfth. Every officer and enlisted man of the active militia, and every soldier and sailor in the active service of the United States army and navy, on any poll or road tax; and in the case of an officer, his commission, and of an enlisted man, a certificate of his commanding officer, shall be sufficient evidence that he is so exempt.

Thirteenth. Any part, parcel or tract of land not exceeding one (1) acre, and the improvements thereon, and all personal property owned by any Greek letter or other fraternity, which is connected with any college, university, or other institution of learning, and under the supervision there, and which is Goed exclusively by such Greek letter or other traternity to carry out tte purposes o: set organization

*Forretta. Any LOLET Or property given by will, or 055ruse, to any esetur or other tristce to be by tim 04 and applied for tse use and benefit of any municipal, urational, literary, scientiče, religious or charitable purpot within the State of Indiata: Prorides. Such executor or triuke si.all dirigentis and in good faith carry out the provien of the will or other trast arrar gerent, and use and apply stich Troley or property to the purpose for which the same is donated.

Fifteenth. Any parcel or tract of land, not exceeding one (1) acre, and improvements thereon, owned by any church and used exclusively by it as a dormitory for the students of any univerzity belonging to this state: Prorided, That this shall not apply to any such dormitory property connected with a university which maintains a dormitory: Provided, That this shall not be construed to exempt such property from special assessments.

Sixtoonth. Any buildings and the lands upon which the samne are situate, erected or acquired by any corporation, institution or association, created, organized and existing exclusively for charitable purposes, which charitable purpour consists in the dispensing gratis of medicines and medical advice and aid to poor persons, pursuant to the provisions of the last will of any testator, which buildings and the lands upon which the same are situate were acquired by means of any devise or bequest, or by the use or application of the proceeds of any such devise or bequest, and such building shall be occupied in whole or in part in dispensing such charity and the income of such building is used exclusively for such charitable purposes; and where any taxes may have been heretofore levied or assessed against any such land or lands and the building or buildings thereon, and not heretofore paid, such taxes shall not hereafter be collected and such taxes so levied or assessed shall not hereafter constitute or be a lien upon any such property, nor shall the same in any manner constitute a claim against any such institution or association.

Seventeenth. The stock and property of corporations organized for the purpose of perpetuating the memory of

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