Southport telegraph. [volume] (Southport, W.T. [i.e. Kenosha, Wis.]) 1840-1850, 1849-05-18

made for all taxable personal estate o,yred i,
him. including all such personal estate in his nos
session, or under his controls trustee guardian ex
executor, or administering and where there are
Two OF more persons Jointly in possession or having
the coh'Fol OF any such property in trust the same
may be assessed 10 either or all of such persons bal
II snail be assessed in the town or ward where the
same shall be, if either of such persons reside in
such town ward
Sec l. All goods, wares and merchandise kent
Tor sale IN this state, all stock employed in anv OF
The mechanic arts and all capital and machienerv
| employed IN any branch of manufactures or other
business within tins state, owned by corporation
out OF nus STATE, or by any person or persons wheth
e. les'aing IN or out OF the state. shall be taxa
Die IN the town ward where the same NAV be,
either to the owner thereof or 10 the person who
snail have charge Of be If the possession of the
same.
sec. II. Partners in mercantile or other bust
ness, may be jointly taxed in their partnership
name or severalIy taxed on their individual shares
Tor all the personal property employed in such
business; and IN case they Jointly taxed, each
partner shall be liable for the whole tax.
sec. - All the stock and personal estate of
every incorporated company liable to taxation, un
less Otherwise provided, shall be assessed in the
name OF the company, in the town or ward where
/
nancaI concerns Of the company shall be- or if
such company have no such office or place for trans
acting hnaucla business, then in the town or ward
where IT'S operations sh. II be carried on: and in
collecting any tax such stock or personal es-
t'ie, me personal property OF any such company
may be seized and sold the same as that of indv d-
uaIs, and in such property belonging TO the
company can be found sufficient TO satisfy the tax
and legal charges, then the personal property of any
member thereof may be taken and sold TO pay the
same.
Sec ID. The owner or holder of stock in any
incorporated company which is taxed on is CAM.
tai, shall not be taxed as an individual for such
stock
Sec. 10. When personal property is mortgaged,
or pledged, II shall, for the purposes of taxation he
deemed The property OF the person who has the
possession.
Duties of assessors.
Sec. Is. Between The first day of June and the
first day OF July in each year the assessor in each
town or ward shall ascertain by dligent inouirv
the names OF all the taxable persons in his town or
ward ana also all their taxable personal properly
and all taxable real estate therein on the first day
OF June OF such wear and shall make out an assess.
ncut roll OF all such taxable property. and an
praise the same as Hereinafter specified
Sec. II. He SHALL set down in the assessment
ROLL IN separate columns, and according 10 the best
Information he obtain:
lst The names Of all The taxabIe PERSONS in the
town or ward.
Pad. \ description Of each tract or parcel Of
land 10 be SOLD, specifying under appropriate heads
the township, range and section, III which the land
lies; or II divided into lots and blocks, then the
number OF the lot AMI block
Bird. The number OF acres and parts Of an acre
rs near as tie same en- be ascertaned, unless the
land IS divided INTO lots and blocks
18th. Tie iul. cash value OF each parcel of land
taxed.
9th. The full cash value of all taxable personal
property owned 10y or to be taxed 10 such person.
as provided by lew
9th. The total valuation of all property taxed,
real ana pec.onal.
Sec. IS, When lots situate in any city or village
or ~ amy town plat of "hch shall have teen
recor e are assessed. the city, village or town in
which lie same are situate, shall be specified in the
assessment roll.
Sec 10 Wien person is assessed as trustee,
guardian, cNcctlor or administrator, designation
OF his representative character shall be added to his
name. and such assessment shall be entered on
scplIte line from his individual assessment: and
he shall be assessed tor the real estate held by him
in such representative character at the full value
Thereof, and for all the personal property so held
By him, IN such representative character
Sec 20 Ii the Land ass cssed be less or other than
a subdivision, according to the United States sur
ycy, uule,s the same is divided into lots or blocks
50 that it can thereby be definitely described, it
Shall be described by giving the boundaries thereof
or in such other manner as 20 mae the description
certain,
Sec. 81. ! shall be sufficient TO describe lands,
n all proceedings relative TO assessing, advertising
or selling the sane for taxes by initials abbreyiu-
t ,ous and fgares, to designate the township range
section or parts al section, and also The number
OF the lois and blocks.
Sec. -. UnoccupieI lands liable to taxation,
when the name OF the owner is unknown, shall be
described, aad the value thereof set down in tic
assessment roll in part thereof separate from the
other assessments, in the same manner that lands
of residents required to be described aud the
value thereof designated
SEC. 23. lae assess ueut roll shall be made ont
in tabular form, in separate columns with oppro-
pirate heads a fer the manner specified below with
such additional columns as may be deemed neces>
sary, varying the same circumstances may re-
qare, bat as nearly as convenient in the following
form.