TAXATION AND REVENUE SYSTEMS—INDIANA. 
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ter, 20 cents per hundred words, but not less than $5; for filing a 
certificate of extension of line, change of termini, etc., by railroad 
company, 20 cents per hundred words, but not less than $5; for ex 
tension of purpose or change of domicile, $5. For filing certificate 
of incorporation of insurance company other than live stock, $2; 
live stock, $10; filing articles of incorporation of a mutual live stock 
association, $15, and $5 for each additional county taken in there 
after; for filing the certificate of a corporation organized for the per 
petuation of the memory of soldiers and sailors, $1; for filing articles 
of a foreign corporation, for the first $10,000 or less of that portion 
of its capital stock represented by its property and business in the 
state, $25; over $10,000, the same as incorporating fees required of 
domestic corporations. For any other certificate not enumerated 
above, 20 cents per hundred words, but not less than $5. 
For examination of the statement of an insurance company, $5; 
for filing a statement of subscription to a live stock insurance com 
pany, $10; for life insurance agents’ annual license, $1; for filing 
bond as a bank officer, $1. 
Examining domestic building and loan associations, having assets 
less than $25,000, $5; over $25,000 and less than $50,000, $7.50; over 
$50,000 and less than $100,000, $10; each additional $100,000, $5. 
Examining banks, loan and trust and safe deposit companies having 
assets of less than $100,000, $15; $100,000 to $200,000, $20; $200,000 
to $500,000, $25; $500,000 to $700,000, $30; $700,000 to $1,000,000, 
$35; and $2 additional for each $100,000 until assets reach $3,000,000, 
and $1 for each $100,000 in excess of $3,000,000. 
For a dental examination, $20; for reexamination, $10; for license 
fee, 50 cents. For a pharmacist examination, $5; for reregistration, 
$2; for registration by certificate from another state, $15; the fees 
for assistant pharmacist for the same services, respectively, are as 
follows: $3, $1, and $5. For an applicant with a satisfactory diplo 
ma, to practice medicine, $10; where an examination is required, 
$25; license fee, 50 cents. For an employment agency license, $25; 
fee for plugging a gas well, $5; license for operating a cold storage 
plant, $10 annually. Examination fee for the practice of vet 
erinary surgery, $10; license to practice, $5. For the inspection of 
the business of a person, firm, or corporation, employing five persons 
or more, $1 annually. For certificate to qualify as a miner, $1. 
License fee to a nonresident for the privilege to fish in the state, $1. 
F. THE INCOME TAX. 
There is no income tax in Indiana. 
County Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property subject to taxation and the methods of 
assessment and of equalization are substantially the 
same for county as for state taxation. 
2. Rate— 
The rate is determined by the county council. There 
are various limits, the most general one being 33 cents 
per $100 of assessed valuation, but extra rates are 
allowed under varying circumstances. 
The county commissioners may levy annually for repairing roads 
a tax of not more than 1 cent upon each $100 of property for every 10 
miles of free gravel road maintained by them; but where less than 
50 miles of such roads are maintained they may levy not to exceed 
3 cents on each $100 worth for every 10 miles of road. The town 
ship advisory board levies an annual road tax of not more than 30 
cents on each $100 worth of property, which may be worked out at 
the rate of $1.50 per man each day. 
3. Collection— 
Substantially the same as for state taxes. 
B. POLL TAXES. 
The amount to be charged on each poll for county 
expenditures is determined by the county council. 
D. CORPORATION TAXES. 
Counties do not share in corporation taxes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Counties are authorized to grant a number of licenses 
and to charge therefor the following fees; 
Expositions and shows, for each performance, $5 to $25. The 
above goes to the county or district agricultural association fund. 
To keep a stallion, per annum, 50 cents. Retail liquor license, $200. 
■Wholesale liquor license, $200, $100 of which goes to the tuition 
fund of the county and $100 to the city or town where located. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the method of assessment 
and of equalization are substantially the same for 
municipal purposes as for state and county. 
2. Rate— 
The rate is determined by municipal legislative au 
thorities. The common council may levy a tax for 
city purposes not to exceed in the aggregate 75 cents 
in cities of the first class, and $1.25 in all other cities: 
upon the $100 valuation: Provided, That in any city 
against which a judgment has been entered or which 
has an indebtedness, such additional levy may be 
made as is necessary for the gradual payment of such 
judgment or bonds. In cities of the first class addi 
tional special taxes for common schools, sinking funds, 
public parks, police or firemen’s pension fund, etc., are 
allowed. For school districts the maximum rate is 67 
cents on $100. Firemen are exempt from city taxes 
on real and personal property to the extent of $500. 
Town trustees may levy and collect an annual tax not exceeding 
25 cents on the $100 valuation for improving the roads and streets. 
3. Collection— 
Municipal taxes are generally collected by the 
county treasurer in substantially the same manner as 
state and county taxes. In cities which are not county 
seats the city council may authorize the city treasurer 
to collect municipal taxes. 
B. POLL TAXES. 
Cities may levy a poll tax of not to exceed $1. 
Firemen are exempt. 
D. CORPORATION TAXES. 
Municipalities do not share in corporation taxes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Cities and towns may license pawnbrokers, per annum, $10 to 
$100; merchants and peddlers, same rate as county, and in addition 
thereto; liquor license, in addition to county license— 
Cities or incorporated towns, $50 to $500. 
They may also license auctions, hacks, drays, all tables, alleys, 
machines, devices, and places for sports or games kept for pay.