Indiana Code § 5-7-2-5

Services existing only by legal fiction
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Sec. 5. No officer of this state, county, township, or other officer, shall ever tax up, charge, receive or suffer to be taxed up, or received in such office, under color of such office, any fee or sum or money for services contemplated to exist only by legal fiction. Formerly: Acts 1883, c.42, s.5.

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