Mineral Point tribune. [volume] (Mineral Point, Wis.) 1854-1858, 1857-04-15
CHAPTER VII.
FINANCES AND TAXATION.

M l.
except school, State aud county funds shall i
be under the control of the Common Council,
and shall be drawn out upon the order of the
Mayor, countersi gned by the clerk. duly auth
orized by vote of the Common Council aud
in no other manner, and all orders drawn upon
the Treasurer shall specify the purpose for
which they are drawn, and shall be payabel
generally out of any funds in the Treasury be
longing to the City, and all such orders shall
be received in payment of any debt or demand
due to, or tax or assessment levied by author
ity of the City, except taxes levied for school
purposes
Sec. 2 No order or warrant drawn by the
authority OF the village of Mineral Point shall
be received or paid by the City Treasurer, but
every such order or warrant or order shall be
first presented to the Common Council and
City warrant issued therefor
SEC 3. No debt shall be contracted against
the City or order drawn upon the City Treas
ury unless the same shall be authorized by
majority of the Common Council, and the vote
authorizing the same shall be entered by ayes
aud noes upon the journal of the Council and
no money shall be appropriated Tor any pur-
pose whatever, except such as is expressly au-
thorized by this act
SEC l. An forfetures and penalties accru-
ing to the City for violation OF this act or
any Of the ordinances, bylaws, rules aud regu-
lations of the City, and all moneys received for
licenses, shall be paid into the City Treasury
and become part of the general fund, except
as otherwise provided by this act. No penal
tv or Judgment recovered in favor of the City
shall be re'litted or discharged except by
vote of twos thirds Of all the Aldermen elect.
SEC. ). All property, real or personal with
in the City except such as may be exempt by
the laws Of the State shall be subject to annual
taxation for the support OF the City government
aud the payment OF lis debts and liabilities, and
the same shall be assessed in the manner here
matter provided. The assessors elected under
this act shall have aid possess the same powers
that are or may hereafter be conferred upon
I township assessors. except 50 far rs they may
be altered by this act. PrOUidcd, hOlceUer,
that the Common Council may prescribe the
form Of assessment rolls, and more fully define
the duties Of assessors and make such rules and
regulations in relation to revising, altering or
perfecting such rolls, Us they may from time to
time deem advisable.
SEC. g. On or before the second Monday of
May OF each year, the assessors shall meet at the
Common Council chamber, and shall organize 10y
electng one OF their number Chairman, who shall
be authorized to administer such oaths shall be
necessary in the discharge Of his duties assess
or, and on or before the Both day OF June OF each
year. the said assessors shall make an accurate
and complete assessment roll which shall contain
a description as near may be of all lands, lots
or parcels of land within the City, sufficient TO
identify the same, and also Of all persons ana
bodies polite liable to pay taxes personal pro
pertv, and opposite to each lot parcel of land
shall be affixed the value thereof and opposite to
the name OF each person or body polite shall be
affixed the value OF personal property assessed to
each. When there are buildings on any lot or
tract OF land the value of the same shall be set
I forth separately when so desired by the owner
lot r,ytY
OF land IN such parcels or subdivision they may
! deem proper but it shall be necessary to enter
/ the name Of the owner opposite to any tract or
parcel OF land. ANY act done by majority Of the
( assessors shall have the same force and effect
II done by all the assessors elected under this act
The assessment shall he certified TO by the Chair
man or a majority of the assessors. and such certi-
hcate shall be conclusive evidence Of the organic
alton or the assessors and the election Of such
Chairman. The assessment roll shall be made ont
by Wards, ana show the taxable property both real
and personal Of each Ward separately
SEC. I. On the first and second Mondays Of
I July, and at such time or times as they may APP
/ point the assessors shall meet at the Common
Z Council chamber for the purpose Of hearing any
objections Of parties deemng themselves aggric-
/ yea by such assessment, and after hearing the
same the assessors shall make such alterations or
reyisions as justice equity may require.
SEC. ;. On or before the first day of August
in each year, the assessors shall return their ass
eSsment roll TO the Common Council by deposit
Tag the s q. with the Clerk. The Commor Couu-
ell may supply omissions in said roll and for the
purpose OF equal iziug the same may alter add to
take from, and otherwise revise and correct the
same, but shall not have power to increase the
amount OF SAID rolls, except by the value Of such
real property as may have been omitted 10y the
/ sesSOIS.
SEC 9. When the assessment roll shall have
been revised and corrected the same shall he filed
with the clerk, and order approving the same
shall be entered in the proceedings Of the Com
mon Council on the first Monday Of October in
/ each within DAYS prn9 ha
Common Council shall determine the amount of
taxes 10 he levied Tor general city purpose also the
amount OF money necessary required TO he levied
Iot Seoot purposes anu small 10y reso luton levy the
same but no such resolution shall be adopted eN-
cept by vote Of two-thrds of the members of the
Common Council pr0rlasd. that the amount of tax
I levied Tor the general expenses of the CITY shall
not exceed five mills on the dollar of the assess
ed value or property IN said city, the amount
OF tax levied for the Improvement Of streets eX
coed i've mills on the dollar valuation aforesaid
nor the amount OttaX for paUpers exceed the same
amount except authorized by a vote of the citi-
zens at regular annual election upon a proposi-
ton submitted by the Common Council, OF which
ten days notice shall he given.
SEC. 10 All taxes or assessments general or
special, levied under this act shall be ami rem lin
hen upon the lands and tenements. upon which
they may be assessed, and upon all personal
property OF any person or body polite assessed
Tor personal taxes from the date of the war; mt
for the collection thereof until such taxes shall
be paid, and no sale transfer of such real or
personal property shall effect such lien. ANY per-
sonal property belonging to the person taxed may
be taken and sold for the payment of taxes upon
personal property.
SEC II. Before the annual meeting of the
board Of supervisors OF the County of Iowa and
10y the time required 10y the laws Of the state for
the return OF the assessments from the several
towns, the city clerk shall transmit copy of the
assessment roll to the clerk OF the board Of suner
visions Of said county who shall lay the same be-
fore SAID board at their annual meeting.
SEC. II. The board of supervisors shall have
the 1glt to regard the City OF Mineral Point as q
town III equallzng the assessment rolls of the
several towns in said county, as provided by law
but in such equalization shall consider the assess
ment roll of said city as an entire roll and shall
not change the relative valuation of the different
Wards.
SEC. 10. The said board of supervisors may