Wisconsin tribune. (Mineral Point, Wis.) 1847-1854, 1849-06-15
WHOLE NUMBER 80.

to the time of sale, by advertise ment tn ke
posted up in at least three public places in the
district or town where such sale shall be made:
the sale TO be by public auction.
r Sec. So If the property levied upon, shall
be sold for more than the amount of tax and
costs, the surplus shall be returned to the
person from whom the properly was taken.
! Sec. 80. Every orerseer shall be entitled
| to retain five per cent, out of all moneys col
| .ected by him on his warrant and in case of
levy and sale by him of goods and chattels for
the payment of any tax, be shall be entitled
to collect and receive form the same, such fees
as constables are authorized to receive for
levying upon and selling goods under execu-
ton.
Sec 40. 1t shall be lawful for any over
seer of highways, for the purpose of collect
ing any unpaid highway taxes on his tax list.
against any person persons who shall have
become llabe to pay the same in money. to
place such tax list IN the hands of any con-
stable of the same town in which such over
seer shall have been elected and such con-
stable shall possess the same powers in the
collection ofsuchtax. and be entitled to receive
the like compensation, as overseers of high
ways in like cases.
Sec. Al. Whenever any overseer of high
ways shall place his tax list in the hands ofa
constable for collection, provided in the
preceding section, he shall designate the per-
sons named therein from whom taxes are due
in none--, aud ne shall endorse over his Sig
nature, on such tax list, in substance as fol-
lows:
Il hereby authorize f. B., naming the
constable, to collect the unpaid taxes due in
money in the within tax list.
/ Dated, Is
G. d. Overseer.
Sec. 40. Every constable, who shall receive
any such tax list to be collected, shall to the
best Of his ability collect the sums due in mon
eyo on such fax lists from the persons who ought
TO pay the same, and shall, within thirty days
from the date of such endorsement on said tax
list, return to the said overseer MS doing there
on, and pay over all moneys so collected to
such overseer; and any overseer, if he shall
deem II necessary, may once issue such
warrant and tax list In the manner specified
IN the preceding section, and when so re is
sued the constable shall proceed thereon as
herein above provided.
Sec. 43. Moneys collected or received by
any overseer of highways, on account of high
way taxes in his district, shall be faithfully
applied and expended by such overseer in this
procuring of labor, aud in the purchase OF i'm
plements and materials, as in the opinion of
SAID OverSeer, Will most benefit the highways
and bridges in his district
Sec a. Every Overseer ofhghwavs shall,
on or before the first Monday in November in
each year make out and deliver to the town
clerk OF his town, statement in writing, con-
tanning description of all the real estate tax
ed IN his tax list, upon which the taxes re-
main unpaid, together with the amount OF tax
assessed to each, such description of land, and
the names of the owners thereof if known;--
and he shall make and subscribe an affidavit
thereon, before some justice of the peace, or
other person authorized to administer oaths
that the taxes mentioned in such statement
remain unpaid. If the said overseer shsll ne
elect or refuse to make out and deliver to the
town clerk such statement as aforesaid, the
supervisors or a majority of them SHALL upoa
the application of the town clerk. issue war
rant under their hands to any constable ofthe
town commanding him forthwith to bring such
oyerseer before them to show cause why such
statement has not been made. as the law re-
quires- The constables fees for such service
shall be paid by such delinquent overseer
Sec. 45. The town clerk shall, in making
out the duplicate assessment roll Of the town
next thereafter, enter such unpaid taxes there
n, opposite to the land upon which the taxes
so remain unpaid and such taxes shall be
collected in the same manner as town taxes
are collected, and when collected shall be
paid over as hereinafter provided, for the
of the district in which they were originally
assessed.
Sec. &C. 1t shall be the duty of each town
treasurer between the fifteenth and thirtieth
days OF April in each year, to notify the o.
verseer of highways of every road district in
his town, which may be entitled to any mon
eys in the town treasury accruing from re-
turned highway taxes in such district, or from
any balance received from a former overseer;
and the said treasurer shall ray to the order
Of the oyerseer of each such road district, all
moneys in his hands belonging to such road
district, forthe construction and improvement
Of roads and bridges therein.
Sec. AZ. Every overseer ofhighways shall
on or before the third Monday in March in
each year render to the supervisor Of the town
an account in writing, verified by his affidavit
subscribed thereon before some person author
lied to administer oaths, containing:
1st- The names of all persons assessed to
pay highway tax in his district
I'd. The amount of tax collected from each
such person, and from other sources. distin-
gushing the taxes which have been paid in
labor, from those which have been paid in
money;
Sd. The amount of moneys received from
thetown treasurer, on account of returned tax
es on real estate, or paid into the town treas
ury by a former overseer in such district;
4th. The manner in which all taxes collect
ed and received by him have been disbursed,
and The particular items Of such disbursement;
5lh A statement of the highway taxes
assessed upon real estate in his district which
remain unpaid
Sec. As. If upon rendering such account.
any moneys shall remain unexpended in the
hands of such overseer, he shall Immediately
pay over the same to the town treasurer
Sec. 49. 1t any oVerseer shall neglect or
refuse to pay over any moneys remaining nn-
expended In his hands, IS required in the pre-
ceding section, 1t shall be the duty of the town
treasurer forthwith to sue for the same In his
name of office, in an action for money had and