Kenosha telegraph. [volume] (Kenosha, Wis.) 1850-1854, 1854-04-14
AN ACT,

sSCyStS "a Aot0tS tusE IOF Utc year 1901. /
The people of the State of Wisconsin. |
represented in Senate and Assembly, do |
enact as follows:
Section l. The Governor, Lieutenant
Governor, Secretary of State, Treasurer,
Attorney General, State Superintendent.
and Bank Comptroller Of this State, shall
be, and are hereby constituted n State
Board of Equalization, for the purpose of
Equalzing the assessments of State tax
upon the taxable property, both real and
personal, in the several counties in this
State, as returned to the said State Board,
by the clerks of the several Boards of
County Supervisors, as herein after pro-
Vided.
Sec. 2. 1t shall be the duty of the as
SCISSOR, or assessors. authorized by law.
to assess taxable property for State, coun-
ty, and town purposes, in each town, or
in each ward, or city, or Incorporated viii
lage in this State, to furnish to the Clerk
Of the Board of Supervisors of the coun-
ty in which such town, city, or incorpo-
rated village may be. on or before the
first day of August in each year, the ORR
ginal assessment roll complete, on real
and personal property in said town. ward
city, or Incorporated village, as made By
said assessor, or assessors for the year
in which such assessment is made. If
such assessor shall fail or refuse to fur
nish such assessment roll as above pro-
vided, he shall be deemed guilty Of mis-
demeanor, and shall be fineable in sum
not less than ten, nor more than fifty dol
lars.
Sec. 3. Section 81, of chapter Is. title
3 of the Revised Statutes is hereby SO
amended that the time within which the
assessment rolls may be reviewed by the
assessors or any other authority provided
by law, shall in no event be extended be-
yond the twentieth day of July next, fol-
lowing the taking of the assessment.
Sec. 4. 1t shall be the duty the clerk
of the board of supervisors of each coun-
ty in this State, to keep and file in his of
flee, such assessment rolls as may be re-
turned to him by the assessor or asses
sors of the towns, cities, or incorporated
villages in his county, he shall addup the
amounts of the property assessed, both
real and personal, the number of acres of
land, and the value of village or city lots
in his county: he shall also add up the
total of personal property in said county.
and shall keep the said rolls for the use
of the board of supervisors ofhis county.
for their action at their annual session. as
provided by existing laws and he shall
also forward to the Secretary of State.
on or before the fifteenth day of August
in each year,a statement showing the ag-
gregate number of acres of land assessed
in his county, and the value thereof; the
aggregate value Of personal property in
said county; the average value per acre
of the land, and city or village lots so as
seSsed, which said statement shall be
signed by said clerk and sealed with the
official seal of the board of Supervisors of
his county; and shall be filed in the Office
of the Secretary of State for the use of
the State Board of Equalization.
Sec. 5. 1t shall be the duty of the State
Board of Equalization, five of whom shall
constitute quorum, to meet in the office
of the Secretary of State on the third
Monday of September in each year. the
Governor shall be eX-officio president.
the Secretary of State. secretary of said
board, and they shall then examine the
aggregate valuation of the taxable prop
erty of the several counties of this State
as returned to the Secretary of State. and
for thepurpose ofaScertaining the amount
of state tax to be applied in each county,
for the current year, shall increase or di-
minish the same in any county so much
per centum as may in their opinion be
necessary to produce just relation be-
tween the valuation of the taxable prop
erty in the several counties. and the
amount so added or deducted in each
case shall be entered in book to be kept
for that purpose, and they shall carry out
in such book the amount of State tax to
be charged against each county according
to the said valuation so increased or di-
minished, and in no instance shall the ag-
gregate valuation of all the counties be
reduced below the aggregate valuation re-
turned.
Sec. 6. II in any year the assessment
roll of any town, or ward, shall not be
made out and returned, as provided in
this act, there is hereby devolved upon
the clerk of the board of supervisors the
same power and authority 70 cause to be
made out q tax list, and assessment from
the last assessment roll, as is given to the
county board of supervisors by section
80, chapter Is, of Revised Statutes, for
the purpose of carrying out the provis-
ions of this act; and if any clerk of the
county board of supervisors shall fail to
forward the statement for his county as
provided in section four of this act, the
state board Of equalization shall have
power, and they are hereby directed, to
make out statement Of the aggregates
of real and personal property of said
county, from the assessment for the next
preceding year, or il no such assessment
be accessible, then from the best sources
of information within their reach, and
they shall proceed to assess to such coun-
ty its proportion of state tax, the same
as if statement from the clerk of super
vlsors of such county had been duly re-
turned.
Sec. 7. Il shall be the duty of the sec
Rotary Of state to charge to the counties
the amount Of state tax assessed against
them, respectively; which shall be paid
into the state treasury as provided by
law, and the secretary of state shall no;i-
fly the clerk of the board of supervisors
of each county in this state, on or before
the first Monday of October, of the cur
rent year, and each succeeding year, the
amount ofsuch state tax, charged against
such county.
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