Wisconsin tribune. (Mineral Point, Wis.) 1847-1854, 1849-06-15


oil, on account of any subsequent highway tax
assessed in said district.
Sec. Is If any person, chosen to the office
of overseer of highways, shall refuse to serve,
or if the office shall become vacent, the super
visors shall by warrant under their hands
appoint some other person In his stead and
the overseer so appointed shall have the same
powers. perform the same duties, and be la
Bile to the same penalties as overseers chosen
ct such town meetings.
Sec. II. Every overseer of Highways who
shall refuse or neglect TO perform any Of the
duties required of him by law, or which may
be lawfully enjoined upo him by the super
visors of his town, and for the omission of
which penalty is not hereinafter provided,
shall, tor any such neglect or refusal, forfeit
the sum often dollars.
Sec. 8. 1t shall be the duty Of the super
visors of each town, whenever any overseer
OF highways in such town has refused or ne
elected to perform any of the duties required
OF HIM by law, forthwith to prosecute such
overseer tor the recovery of such penalty
Sec. 20. Every oyerseer of highways shall,
within sixteen days after his election or APP
poIntment, deliver to the town clerk a list
subscribed by him, of the names of all the in
habitants of his rode district who are liable to
pay taxes on the highways; and the town clerk
shall deliver all such lists received by him to
the supervisors. If the overseer shall neglect
or refuse to deliver such list to the town clerk
as aforesaid, the supervisors shall have power
TO issue warrant under their hands 10 any
constable in the town, requiring him forth
with to bring such overseer before them, to
show cause why said list has not been filed
with the town clerk according to law the
constables fees for such service shall be paid
by said delinquent overseer
Sec. %. Tue names of persons left out of
such lists, and who ought TO have been inclu-
ded therein, and of new inhabitants who have
not in the same year been assessed in some
other place for highway taxes, shall be from
time TO time, added to :he several lists, and
assessed by the oyerseers on their polls and
in proportion to their taxable property, as
others are assessed on such lists by the su-
pervisors, to pay taxes on the highways, sub
ject to an appeal to the supervisors
Sec. &c. 1t shall be the duty of the super
vlsOrs of each town, to credit such persons as
live on private roads and improve the same.
so much upon their assessment, on account
or such Improvement as such supervisors may
deem necessary to keep such private roads
in repair; or they ray annex any such pri-
Yate road tc some highway district.
Sec. 81. Whenever the occupant of any
land not owned by him shall be assessed there
for by the supervisors, they shall distinguish
in their assessment list the amount charged
upon such land, tue personal tax. if any, of
such occupant; but when any such land shall
be assessed in the name of the occupant, the
owner thereof shall not be assessed during the
same year to pay highway tax on account
of such land.
Sec. 23. Whenever tenant of any land,
for less term than twenty years, shall be as
sessed to pay a tax on the highways on account
of such land, pursuant TO the last section, and
shall actually pay such tax, he shall be emit
tied deduction from the rent due or to
become due from him for such land, equal 10
the full amount of such tax, or he may recoy-
er the same of his landlord in an action for
money paid for his benefit, unless otherwise
provided by agreement between such tenant
and his landlord.
Of the duties 0f Orerseers an regard TO the col
lection and application Of Highcay Iares.
Sec. %. Every overseer of highways shall
cause at least two thirds of the amount of
highway tax assessed in his district, to be col
lected and expended. as the law requires, be-
fore the first day OF July, and the residue by
the first day of November in each year.
Sec. 30. 1t shall be the duty of every over
seer of highways to give at least three days
notice to all persons residing in his district,
assessed to pay highway taxes therein, either
personal, or IN writing left at their usual place
of abode, of the time when and place where,
they may appear and pay their highway taxes
in labor and with what implements.
Sec. 81. All persons assessed to pay high
way taxes in such district may appear at such
times and placestherein, and with such teams
and implements as the overseer in the notice
mentioned in the preceding section may di-
rect, and work in person, or BY an able bod
led substitute.
Sec. 30. Every overseer of highways may
require Of all persons offering to pay their
highway taxes in labor, to furnish a spade,
shovel, axe or hoe: and any person offering
to pay such tax in labor, and who is the own
er Of a team, plow, wagon, or cart, or other
implement used for working the highways
may be required by such overseer to furnish
such team, pillow, wagon, or cart, or other inn
plements, if the assessment of such person on
such highway be not less than three dollars.
Sec. 80. Every person intending to paw
any highu ay tax assessed against him. or any
part thereof, in labor, and who shall upon the
notice required to be given by the overseer.
appear and work agreeably to the direction of
such overseer. shall be credited on his tax
seventy five cents for every day he shall
tually work eight hours on such highway, and
seventy five cents day for every cart, wagon,
pillow. scraper, yoke of oxen or span of horses
he shall furnish agreeable TO the requirement
of said Overseer-
Sec. "a. Ii any person assessed TO pay
highway tax shall neglect to appear and work
on the highway at the time and place speci-
fed in the notice required to be given by the
overseer. unless satisfactory cause shall APP
pear to such ovsrseer for such neglect, such
person shall not thereafter be entitled to pay
his highway tax. any part thereof 10 labor
Sec. 50. 1t shall be the duty of the over
seer of highways. whenever any person shall
have become liable to pay highway tax assess
ed against him in money. as prescribed in the
preceding section, to collect such tax; aud for
that nnrnnse such nverseer shall call at Iea.t