Mineral Point weekly tribune. (Mineral Point, Wis.) 1859-1868, 1859-04-19


he is hereby authorized TO examine on oath, any
person. whom he may suppose 10 be possessed
of the necessary information.
SEC. 80. If anv person who oilall be required
by the assessor 10 give evidence. s. provided In
the foregoing section shall refuse to be sworn.b by
the assessor. or shall refuse testify after hsv
ing been sworn. the assessor may apply 10 any
justice of the Peace of the county. who shall
summon such person to appear before him. at
slcil time rs the assessor may designate. and an
I swer on oath, all pertinent questions which may
be put 10 him bv the assessor or his agent touch
ing the amount and value of the property which
the person refuses TO list.
Sko. SO. Every canst able and witness shall
be subject to the same penalties for neglect or
refusal TO obey the process of such Justice, as Tor
refusing TO obey the process Of justices of the
peace IN civil cases ard they shall receive the
same fees for like services IN civll cases. All
costs which may grow out OF the procedure au-
thorized bv this and the foregoing section, shall
( be certified by the justice Ia the clerk Of the
lown or city IN which the person 80 refusing 10
lst his property resides, and shall be 10y such
clerk added TO the taxes levied upon the prop
erty OF the person ss refusing, and shall he col
lcctsd as other taxes and when such costs shall
have been collected the treasurer shall pay the
| amount TO such Justice on demand, 10 be by him
applied TO the proper person
SEC. 81. Each assessor shall enter in coll
umn to be provided for that purpose, opposite
each entry Of personal property the words " by
tho owner" or by the assessor. as il shall nave
been listed and valued by the person required
TO list and value the saue. or by himself; and
If any person whose duty 1t Is 70 hist personal
property tor taxation, shall refuse 10 list the
same, or shall refuse 10 take and subscribe the
oath required Of him by this act, the assessor
shall enter the words refused to swear, oppo-
site the name of such person and II any person
required TO list property for taxation shall have
been rendered unable to list the same by sick
ness absence from home, or other unavoidable
ka hall teFg
name of such person, such words rs VIII express
the of hi. inability TO list and value his
personal property.
SEC. IS. II any person shall have been lre-
vented by sickness. or absence from home or
other unavoidable occurrences. from making oGt
and delivering to the assessor the required slate
ment Of his property, he may at any tine before
the first day of August next ensuing, make our
and attest before the Clerk of the Board OF Su-
pervise rs, who Is hereby authorized 10 admins
ter such oath, such statement a. l. required by
this act; and IN such case, the said clerk shall
make an entry thereof an the return for the
proper town or city, correct the corresponding
item in the return made by the assessor, as the
case may require Bat such statement shall
be received from anv person who refused 10
make out attest on oath. and deliver TO the as
SCISSOR such statement at the time required by
this act, nor shall such statement he received
from any person who shall not FIRST make ana
lie with said clerk affidavit, setting forth that
he was absent from home. without design TO
avoid tie listing of his property, or was prevent
! ed by sickness, or other unavoidable occurrence,
| from making out and delivering 10 the assessor,
/ the required statement within The TIME required
/ by law.
/ SEC. 80 Each assessor shall. on or before the
/ first Monday of July annually, make out and
deliver to the Clerk OF the Board OF Supervisors
of his county, and return lR tabular form and
alpha beticsl order of the names os the several
persons companies and corporations, IN which
i,4l tsf-ar lI-fp
town or city and in an appropriate column op-
posite each name be shall state the aggregate
value of personal property listed TO the name ot
each person, company, or corporation amer ue-
ducting the amount OF Indebtedness listed oy
such persons. company. or corporation ne as
SCISSOR shall include in his return, In separate
columns, new entries, new structures ana stFuc-
lures destroyed, as heretofore provided
SIC 40 Each assessor shall At the time be
is required to make his return to the Clerk Of
the Board of SuperyIsors, also deliver 10 SAID
clerk all the statements OF property received
from persons to list the same, which statements
shall be arranged IN alphabetical order by the
assessor, and shall be filed 2ad preserved by SAID
clerk.
SEC. Al. Each assessor when making his re-
turn of personal property shall take and sub
scr be otl oath which shall be certified by the
officer administering the sar.". aud attached To
the return which he is repaired 20 make IN The
following form, te-wIt; " r. assessor Iof
Z
swear that The value OF the personal property OF
which statements have been made and sitested
by the oatIs OF persons required 10 il-t the safe
is truly returned as set forth Iu sUci statements;
that in every where have been required
TO ascertain the amount aud ,.lue OF the person
al property OF any person, company or corpora
ton have diligently and with the best aids l
could command. eudeavored 20 ascertain the t4ue
amount and value of such property, anu as
verify believe the full value thereof = set i"rtd
in tie annexed return aud III no case nave
knowingly omitted TO demand Of any FeTsoI OF
whom | was required TO make such demand. 4
s statement Of the description, amount ana Na'ue
of personal property, which he was required 10
list fer taxation, in any way con2ived ~ any
violation OF law In relation 10 1IS 4-7''"5 NM
valung of property
SEC A. II shall be The duty Of the Clerk OF
the Board Of Supervisors OF each county 10 aua
TO the value Of all personal property returned
by the assessor, which the owner OF "iA+r per
son whose duty II was 10 list on aeHai Oh tie
owner. or neglected or refused 10 list. or 10 the
value of which. such person refuses To swear as
required BY this act. fifty per eenfuin on the
yalue 40 returned aId If the -aId clerk shall
have reason TO believe that IN any sucH ease Tho
value returned BY the asso.aor Is below ne true
valne IF such property, he may institute sach
examination a. he NAV deem receSsary, 70 era-
BILE him To ascertain the amount and eaIHe 81
such property And for that purpose hr = lere-
bv invested with all the authority conferred up
on aSoeS>oTs III cases WacIs tti7'l.7 '''-' - -
and value ,Leir personal property, a. required
by this act.
SIC. 43. If upon examination Of returns made
by assessors the Clerk Of tie Board 81 ogFefFi-
soTs shall discover thai any Farce! "i fea4 'r"p-
ertv shall hay. been omitted n the return of any
assessor. shall add the same 10 the lisl OF reai
property. with the name OF The o~ner u kn"~n,
as a separate parcel. or 10 any parcel resuf9sa
by the assessor a. the case may require aiio ia
auy such case tue said clerk shail i'Tf lli 10
80 ,ha sssss,or il whose return .ucn OMISSION
occurred O: sueh oIHls-loI .'sd sach a-7s97'F
shall fort isI proceed 10 Nse@ris'h AKA return
70 the said clerk the value OF such real property
so omitted.
SIC ii Each clerk Of he Board of Supervi-
sors shall eerrect a. V error Ia the description or
quantity of lsnd contained IN tho lst ct the Te1i
property IL his county. But ss snAi maze d"
deduction from tbs valuation al any tares4 ol
II AL Cot neen Ie LIl-