Southport telegraph. [volume] (Southport, W.T. [i.e. Kenosha, Wis.]) 1840-1850, 1841-03-16
TERRITORIAL LAW.
.R,S .aCY.

SEC. l. BE IL enacted by the Council
and House Of Representatives. of the Ter
rHory Of Wisconsin: That in addition to
the property which by the first section Of
the act to which this act is amendatory, is
subject 10 taxation; the following property
shall be taxedlo co"nty purposes, Wis
All goods, wares, or merchandiZe, owned
and kept for sale by any merchant or ira
der; and in case that any goods, wares or
merchandise, shall be kept for sale in this
Territory which may be owned by any
person who shall not be a resident Of this
Territory, the tax may be assessed in the
name Of the owner Of such goods, wares or
merch Indizc, or in the name of the per
son who shall keep the same for sale.
SEC. 2. That in the counties Of Mil
waukee, Racine, Crawford, Jefferson. and
81. Croix in this Territory, in addition to
the property now subject TO taxation by
law, the following property shall also be
taxed Tor all purposes, TO wit: All the i'm
provements on lands, town lots, and real
estate, and all personal property. The
term personal property as used in this Sec
ton, shall be construed 10 include mo-
MES, goods, chattcls, real, debts due
from solvent debtors, over and above the
amount of debts owed by the owner there
of, whether due on account, contract, notes
bond or mortgage, public stock, stock in
monicd corporations, stocks or shares in
steamboats, or other vessels. The follow
ing property shall be exempt from taxa.
ton, to wit: All property both real and
personal, belonging TO the United States
or this Territory, or TO any county, or to
any college, academy or other seminary
of learning, or any public library, and al
30 any building for public worship, every
school house, and tho several lots WHEREBY
or such buildings are situated, and the fur
uitare belonging to the same, and every
oJr house, aims house, house Of industry
md the real or personal estate belonging
- ~ connected wiki the same, and all pro-
.rHy exempted by law from execution.
SIC. ,. The boards Of County Com
mlssyners Of the several counties, shall
have the power to divide their respective
c.unties into assessor Districts, or alter the
same at any general or special session Of
sach board.
SEC. A. If any person whose real, or
porsonai estate is liable 10 taxation, shall
at any time before the assessors shall have
completed their assessments, make afiida-
Vi; that tho value Of his real estate, does
not exceed a certain sum named in his af-
fdavit, or that the value Of his personal es-
tate liable to taxation, after deducling his
ipSt debts does not exceed the value named
IN his affidavit, it shall be the duty of the
assessor to value all such estate, at the
sum specified in such affidavit, and no
more.
SEC. 5. In estimating the value Of real
estate, shall be the duty,of the assessors
TO take into consideration its relative value
IS to location and quality. 1t shall be the
duty Of the assessors to call at the residence
oj each person residing in his district La
bic to pay taxes lat least dice before compile
ting his assessment roll
SEC. 6. The Clerks of the board of
County Commissioners Of the several coun-
ties are hereby authorised and required to
receive the payment of taxes, returned as
delinquent by the proper officers, and TO
give receipts therefore as required by law
Of collectors, which shall have The same
effect as If given by collectors, and the
said clerks shall account for the taxes SO
received, with the Treasurer Of the prop
CIR county quarterly; and if at any time
within two years after the filing Of the as
sessmcnt roll, it shall be made TO appear,
that the tax assessed against any person is
Illegal or improperly assessed or any part
thereof the board of County Commission
crs are hereby authorised and required to
remit such illegal tax, if the same shall not
have Seen paid, and il it shall have been
paid, then to order the same tc be refund
cd.
SEC. 7. The road taxes ia each coun-
~ shall be levied by the proper authorities
on the last assessment roll next preceding
the time when the same shall be levied, as
made and returned by the assessors for
leyying other taxes.
SEC. s. In case any road Supervisors
or ovcrseers Of highways of any road dis
trict, shall fail, neglect, or refuse to return
his road tax list and warrant at the time
and in the manner prescribed by law, he
shall be liable in his individual capacity
for the amount OF the taxes cha rgeG IN his
tax list, 10 be recovered by action Of debt,
in the name Of the board, or authorities
laying such taxes, to be applied 10 the pur-
poses for which the same was levied, and
such supervisor or overseer so offending
shall be further liable 10 pay fine oC fifty
dollars Cor every such offence, to be reco-
vered bV action of debt as aforesaid for
the use of the proper town or county.
SEC. 0. The boards Of County Com
47issioners Of the several counties shall
ornronriote the road taxes collected by the