Kenosha tribune & telegraph. [volume] (Kenosha, Wis.) 1856-1859, 1859-04-07


i POWERS AND DUTIES OF TOWN ASSESSORS
i Sec. 81 Each assessor shall or or before the
tenth day of May, annually, leave with each
person, residing in his town, city or ward. OF
lull age, and NOS a married woman or insane
person. at the Office or usual place of residence
oi such person. written or printed notice re.
curing him to make cut and hold in readiness
l0' Such assessor atter ten days from the time
y. ,e@ ing such notice, statement of the per-
s9A'tl properly which, by this act he is reuuir.
ed to list for taxation and such notice sI,oIi -.
accompanied by such form in blank as is nee.
essary tor the statement required ProrideJ
RI "oa"eTer, that such statement may be made ont
ana delivered at the time when the notice is leit
~ me assessor II the person receiving such no
tice shall choose to do So -.
Sec.32. Each assessor shall, before the tenth
day CT June, call upon each person with whom
he shall have LETT notice for the Statement
which such person was required to make out
unless such statement shall have been previous
i ly delivered to said sssessor; and the assessor
shall require each of such persons to take ana
subscribe an oath to the truth cfsuch statement
in the manner solowing to wit:
STATE OF WISCONSIN,
County. S.
81 do solemnly swear, that in the above state.
ment, have truly set forth all personal proper
| ~ which by law was required to list either
| on my own account or in behalf of others &C.
cordlug to the best OF MY knowledge end belief;
that where by law l have been required 10 affix
value TO any portion of such property, [ have
stated its true value to the best OF nv ability
and that in setting forth the amount of nv in
debtedness, have included no other than bona
ftde in ieotedness, accrung from actual conside-
ration. and have not exceeded the true amount
thereof. Ar
Sworn to and subscribed before me this day
of - A. D. 1885,. G.. D.. Assessor.
Which oath shall be administered by the as
SCISSOR, and attached 10 such statement. And
each Of such assessors shall annually, except for
those years whel the va nation of ali real prop
erty OF the State IS required to be taken list and
value all real property which shall have become
subject to taxation since the last listing of pro-
perty IN his town OF city and if the town asses
sor shall discover that any real property which
was subject to taxation had escaped assessment
for the last preceding year. he shall note such
fact, and shall include both years in his assess
meut by listing such property at twice its real
value. And the said assessor shall also list all
new structures of over one hundred dollars in
value, which shall not have been previously in
Guided in the valuation of the land on which
they stand, and shall return the valuation of
such new entries and new structures with his
return of the valuation of personal property,
under the head OF new entries aud new struc-
lures" And the said assessor shall set forth in
such return the parcel of real property on which
each OF Such new StF9 ctureS shall have been
made, and the true vSlue added to such real
property in consequences of such structure and
such increase, aided to the former valuation
shall be deemed the true value of such real
property.
| Sec. 80. If any structure of over one hundred
dollars IN value, which had been erected previous
to the last yaluat on of the land on which the
same shall have stood, or the valuation of which
shall have been az ded to any former valuation of
said land, shall hay e been destroyed by fire. food
or otherwise the a. SCISSOR shall determine as nearly
as practicable how much less such land would sell
for, in consequence of such destruction and shall
make return thel cot, rs provided in the case Of
new structures and the true valuation of such
real property shall he arrived at by deductng from
the former valuato the loss sustained by the de-
struction Of such ructure
Sec. u. In eve y where any person Oh all
refuse to make Out and deliver to the assessor a
statement Of perso a property as required by this
act or shall refuse 10 make oath to the truth OF
such statement, or any part thereof, which by this
act he Is required t. verify by his OATH the
Shall proceed to ass erain the number and value Of
each cciiption of the several articles of personal
property enumerated in the eighth section OF thi
act; Also the amo Int of monies and credits OF
merchants and ma nfacturers' stock and the ag~
gregate value of all other articles of personal prop
erty subject to taxation, of which statement shall
have been withheld by the person required to list
at the above facts, he IL hereby authorized to ex
anime on oath any person whom he may suppose
TO be possessed of the necessary information.
Sec 30. If any person who shall be required by
the assessor to give evidence, as provided in the
foregoing section shall refuse to be sworn by the
assessor or shall refuse to testify after having been
sworn, the assessor may apply to any justice of
the peace of the county, who shall summon such
person TO appear before him. at such time as the
assessor may designate, and answer on oath all
pertinent questions which may be put to him by
the assessor or his agent, touching the amount and
value Of the property which the person refuses to
| list
Sec. So. Every constable and witness shall be
subject the same penalties for neglect or refusal
10 obey tile process of such Justice as for refusing
TO obey any process Of justice of the peace in civil
cases; and they shall receive the same fees as for
like services in civil cases All costa which may
grow out OF the procedure authorized by this and
the foregoing secon shall be certified by the JUS
lice to the clerk of the town or city in which the
person refusing to list his property resides and
shall be by such clerk added to the taxes levied
upon the property Of the person so refusing, and
shall be collected as other taxes; and when such
costs shau have been collected, the treasurer shall
pay the amount to such justice on demand, TO be
by him applied to the proper person.
Sec g.. Each assessor shall enter in column TO
be provi led for that purpose, opposite each entry
of perso lal property, the words "by the owner"
or "by the assessor, as it shall have been listed
and valued by the person required to list and value
the sans, or by himself; and if any person whose
duty it is TO list personal property for taxation,
shall refuse to list the same, or shall refuse to take
and sub scribe the oath required of him by this
act the assessor shall enter the words refused to
swear" opposite the name Of such person; and if
any person required to list property for taxation,
shall ia We been rendered unable TO list the same
by sickness absence from home, or other unavoid.
able occurrence, the assessor shall enter opposite
the name of such person, such words as will ex-
press the cause of his inability to list and value
his personal property
Sec. 3D. If any person shall have been prevent
ed by sickness, or absence from home, or other
unavoidable occurrence, from making out and de-
liVering to the assessor the required statement Of
his property he may at any time before the first
day of August next ensuing, make out and attest
b fore the ccr of the Board of Supervisors, who
is hereby authorized 10 administer such oath such
Statement as is required by this act; and in such
case, the said clerk shall make an entry thereof
on the return for tie proper town or CITY, or cor
rect the corresponding item in the return made nv
the assessor, as the case may require. But no
5uch statement shall be received from any person
who refused to make out attest Oh oath and de-
liver to the assessor such statement, at the time
required by this act nor shall such statement be
received rom any person who shall not first make
and HE with said clerk an affidavit, setting forth
that ne vas absent from home, without design to
avoid th listing of his property, Or was prevented
| oy SICK less, other unavoidable occurrence
from IN king out and delivering TO the assessor
the required statement within the time required
| by law.
Sec. 80. Each assessor shall, on or before The
FIRST Mondry of July annually, make out and de
liver to The Clerk of the Board of Supervisors 0
his county, return in tabular form and alphabet
ical order of the names of the several persons
companies and corporations, in which persona