Southport telegraph. [volume] (Southport, W.T. [i.e. Kenosha, Wis.]) 1840-1850, 1849-05-18
SOUTHPORT, WIS: FRIDAY, MAY is, 1913

MS assessment shall discover that any Ian
III MS town was omitted in the assessment
roll OF either or both Of the two previou
years and was then liable to taxation, h
snail In addition TO tho assessment of sue
land Tor that year, assess the same sepa
rateiy Tor such year or years that il shal
have been so omitted, at the lust valu
lhereof, when so assessed, noting distinct
| ~ inc year when such omission occurred
ana such assessment shall have the sam,
force and effect as it would have had i
maze IN The year the same was omitted
ana lakes to the amount that should have
been paid in the year such omission occur
red shall be levied and collected thereon ir
like manner, and together with the taxes o
the year IN which such assessment is made
and all lands shall be subject 10 taxes
omitted TO be assessed, into whosesoeye,
hand they may come.
Sec. %. Every assessor NAV REQUIRE
any person giving in the amount or list O
MS taxable property, 10 make oath before
him that The same is full and correct; and
any person refusing to make such oath shall
not be permitted afterwards to reduce the
valuation made by such assessor of his
property for that year.
Sec. IS. If any person whose real or
personal estate is liable to taxation, shall,
at any time before the assessor shall have
completed his assessment, make affidavit
mat The value of his personal estate liable
to taxation, after deducting his property in
vested in the stock of any Incorporated
company liable to taxation on It's capital,
does not exceed a certain sum specified in
the affidavit; or if he shall prove by the af-
fdavlt of himself and that Of a disinter.
ested frceholder Of the same town or ward,
not of kin to him, that the value of his
real estate does not exceed certain sum
to be specified in the affidavit, it shall be
the duty Of the assessor to value such real
or personal estate at the sum specified in
such affidavit; and the agent or attorney OF
any person whose property is assessed
may in all cases make affidavit as to its val.
ue, and such affidavit shall have the same
forces and effect as ii. made by his principal.
Sec 27. If any trustee, guardian, exc
cutor. or administrator, shall specify by af-
fldavit the value of personal property
possessed by him, or under his control by
virtue Of his trust, after deduclng The stock
held by him in any Incorporated company,
liable 10 taxation III that capacity, the as
SCISSOR shall value the same at the srm
specified in such affidavit; and such person
may reduce the valuation of any real es-
tate so held in trust by him, upon his own
affidavit, specifying the value thereof, filed
with the assessor.
See. %. All the real and personal es>
tate, liable TO taxation, the value Of which
shall not have been specified by affidavit as
aforesaid, shall be estimated by the assess
or at ts true cash value.
Sec. %. The assessors shall complete
the assessment rolls of their respective
towns and wards, on or before the first
Monday of July in every year; on which
day at nine O'Clock in the forenoon, each
assessor shall appear at the place where
the last town or ward election was held in
his town or ward, for the purpose Of re-
viewing his assessment, and NAV contin-
ue such review from day TO day so long as
shall be necessary for that purpose; and on
The request of any person conceiving him
sell aggrleved, if such person shall not pre-
vlously have made affidavit concerning the
value of the property assessed to him. pur-
suanL 10 this chapter, the assessor shall, on
affidavit made as provided in this chapter,
reduce the assessment of such person to
The sum specified in such affidavit.
Sec. 30. If the person ohjectlng to the
assessment, can show by other proof than
fiji, 10 r.
assessor, that such assessment is erroneous,
the assessor shall review and alter the
same without requiring the affidavit Of such
person.
Sec. 81. If from sickness or other cause
any assessor cannot attend at the time and
place, as prescribed above, he may review
his assessment roll al such place, on any
other day prior TO the first day of Septem.
her next thereafter, upon first giving at least
SIX days previous notice thereof, by post
ing up notices in three or more public
places in his town or ward, specifying the
time and place for such review; and such
assessment roll shall be open for inspection
and alteration until the same shall be cor
rected and certified by the assessor.
Sec. 30. All oaths and aflidavits to be
administered in the assessment or valuation
of property for taxation, may be taken be-
fore the assessor, or any person authorized
10 administer oalhs, and The assessor shall
cause all such aflidavils TO be filed in The
Office of the town clerk.
Sec. SO. When the assessor shall have
reviewed and completed his assessment
roll, he shall attach a certificate thereto,
signed by him which shall be substantially
in the following form: . | do certify that |
have set down in the above assessment roll
all the real estate situate in the town Tor
ward, as the case may be- of liable
to be taxed, according 10 my best informa-
ton. and that, with the exception of those
cases in which the value of the said real
estate has been fixed by affidavit made pur-
suan' to law, have estimated The same at
what believe to he the true cash value
thereof, that the said assessment roll con-
talns true statement Of the aggregate val
uation of the taxable personal estate of
each and every person named in said roll,
as nearly as could ascertain the same, and
excluding such stocks as are otherwise tax
able; and that with the exception Of those
cases in which the value of such personal
estate has been sworn to by the owner, pos