Southport telegraph. [volume] (Southport, W.T. [i.e. Kenosha, Wis.]) 1840-1850, 1849-05-11
day of Is
G. d. !
E. F. Supervisors.
Dated the

En- Ell Supervisors
Sec. 25. The names of persons left on
of any such lists. and who ought 10 have
been included therein, and OF new inhab
tants who have not in the same year beer
assessed in some other place for highway
taxes, shall be from time to time added to
the several lists, and assessed by the over
seers on their polls and in proportion ia
their taxable property, as others are assess
ed on such lists by the supervisors, to pay
taxes on the highways, subject TO an ap.
peal 10 the supervisors.
Sec. 26. 1t shall be the duty Of the su-
/ pervlsors Of each town, to credit srch per-
sons as live on private roads and improve
| the same, so much upon their assessment,
on account of such improvement as such
supervisors may deem necessary to keep
such private roads i'll repair; or they !may
annex any such private road to some high
/ way district
| Sec. 27. Whenever the occupant Of any
land not owned by him shall be assessed
! therefor by the supervisors. they shall dis
/ tlnguSh in their assessment list the amount
charged upon such land, the personal tax,
ii any, of such occupant; but when any
sIch land shall be assessed in the name Of
the occupant, the owner thereof shall not
he assessed during the same year to pay a
| highway tax Oh account of such land.
Sec. 20. Whenever a tenant of any land,
Tor less term than twenty years, shall be
assessed 10 pay a tax on the highways on
accounted such land, pursuant 10 the last
section; and shall actually pay such tax, he
| shall he entitled 10 a deduction from the
rent due or To became due from him for
such land, equal to the full amount of such
| tax, or he may recover 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.
Ofthc duties Of Orerscers in regard TO
The collection and application Of High
ray Iares.
Sec, 30. Every ovcrsccr of highways
shall cause al least two. thirds of the amount
of highway tax asscssG in his district to be
collected and expended. as the law requires.
before tho first day of July, and the residue
by the first day of November in each year.
Sec. 30. l. shall be the duty of every
overseer 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 the place where, they may appear and
pay their highway taxes in labor and with
what implements.
Sec. 81. All persons assessed to pay
highway taxes in such district may appear
AT such times and places therein, and with
such teams and implements as the overscer
in tie notice mentioned in the preceding
section may direct, and work III person, or
or by an able bodied substitute.
Sec. 81. Every orerseer Of highways
may require of all persons offering 10 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 tie owner Of Il team, plow, wagon, or
cart, or other implement useful for working
the highways, may be required by such
overseer TO furnish such team. pillow, wagon
or cart, or other implements, ii the assess
ment of such person on such highway be
not less t!an three dollars.
Sec. 33. Every person intending to pay
any highway tax assessed against him, or
/ any part thereof, in labor, and who shall
upon the notice required to be given by the
ov erseer, appear and work agreeabIy 10 The
. direction of such overSeer. shall be credited
on his tax seventy five cents for every day
he shall actually work eight hours on such
/ highway, and sevenly-fve cents day for
every cart, wagon, pillow, scraper, yoke OF
oxen or span of horses he shall furnish
agrecably to the requirement of said over
seer.
Sec. 81. II any person assessed to pay a
highway tax shall! neglect 10 appear and
work on the highway at the time and
place specified in the notice required to
be given by the overseer, unless saIslacto.
ry cause shall appear TO such overseer for
such neglect. such person shall not lhereai-
Ter be entitled to pay his highway tax, or
any part thereof, N labor.
Sec. So. 1t shall be the duty OF The over
seer of highways, whenever any person
shall have become liable 10 pay the high
way tax assessed against him in money, as
prescribed in The preceding section, to col
lect such tax; and for that purpose such
overseer shall call at least once on the per-
son taxed, nr at the place Of his residence,
if in such district, or the town in which
such oversoer has been chosen, and demand
payment of the taxes charged TO suca per-
son.
Sec. SO. In case such person shall refuse
or neglect to pay Tie tax charged against
him, such overseer shall levy the same by
distress and sale of the goods and chaules
of the person who ought 10 pay the same.
Sec. 81. Such overseer shall give pub
lie notice of the time and place of sale. and
of the property to be sold, at leas, SIX days