230 
Indiana University Studies 
NOTES ON RECEIPTS 
These Notes refer to “Table III” under the Analyses for each year 
and to “Table I” of the “Consolidated Tables” 
1 Taxes on Property. The taxes collected by the state during any 
fiscal year consist of the November installment of the taxes charged two 
years previously, and the May installment of taxes charged one year 
previously. This is due to the fact that the state fiscal year begins on 
October 1 and ends on September 30, whereas the tax year corresponds 
to the calendar year. Accordingly, the taxes collected by the state 
during any fiscal year are based on two separate valuations and two 
separate tax levies. 
-Poll Taxes. Poll taxes are levied for the use of the General Fund 
and the Common Schools. The General Fund Poll Tax is fixed by Sec- 
tion 1, p. 311, Acts 1917, which, in addition to the levy on property, 
fixes a tax of 50 cents on each taxable poll, to be paid into the General 
Fund of the state treasury. The Common School Poll Tax was fixed 
by Section 1, p. 505, Acts 1907, which, in addition to the levy on prop- 
erty, fixed a tax of 50 cents on each taxable poll, to be paid into the 
Common School Revenue Fund. This tax was re-imposed by Section 1, 
Acts 1921, p. 539. 
3 Insurance Taxes: (1) Regular. Every insurance company not or- 
ganized under the laws of Indiana pays a tax of $3 on every $100 
received in the state as insurance premiums, less losses actually paid in 
the state. Payments are made to the Insurance Commissioner in Janu- 
ary and July of each year, and the funds so received are covered into 
the General Fund. (Sec. 82, p. 235, Acts 1919; Burns’ 10139e3) 
(2) Fire Marshal Taxes. Every fire insurance company transact- 
ing business in the state pays a tax of one-half of one per cent of the 
gross premiums received by such company on fire risks written in the 
state, less return premiums and considerations received from re-insur- 
ances. Payments are made on June 30 and December 31 of each year. 
The taxes so paid constitute a fund known as the Fire Marshal Fund 
which is used for the support and maintenance of the fire marshal’s 
office. (Sec. 5, p. 429, Acts 1917, Burns’ 7441r) 
4 Transportation Taxes. Companies operating oil cars, refrigerator 
cars, stock cars, and freight cars under contract with a railroad com- 
pany pay a tax of 1 per cent on the property of such companies used in 
the state, less real estate assessed locally. Payments are made annually, 
in November, and are credited to the General Fund. (Sec. 97, Acts 1919, 
p. 250; Burns’ 10139t3) 
5 Vessel Tonnage Taxes. Navigation companies pay 3 cents per net 
ton of the registered tonnage of all vessels, barges, boats, or other water- 
craft owned by such company. Payment is made on or before July 1 of 
each year and accrues to the General Fund. (Sec. 126-133, p. 267, Acts 
1919; Burns’ 10139y4) 
6 Dog Taxes — Hydrophobia Fund. Dog taxes are collected by the 
several township assessors annually at the time of assessing real and 
personal property. The rate of taxation is as follows: $3 for each 
