Kenosha tribune & telegraph. [volume] (Kenosha, Wis.) 1856-1859, 1859-04-07
NO. 43.

n
indebtedness listed by such persons. comnonv on
corporation. The assessor shall include in his re-
turn, in separate columns, new entries new struc
lures aud structures destroyed, as heretofore nro.
vided.
Sec. 40. Each assessor shall at the time he ia ra
CURED TO make his return to the Clerk of the Board
OF Supervisors also deliver to the said clerk all the
statements Of property received from persons re.
CURED to list the same, which statements shall be
arranged III alphabetical order by the assessor and
shall be MED and preserved by the said clerk
See A. Each assessor when making his return
OF personal property, shall take and subscribe an
oath, which shall be certified by the officer admin
lstcrng the same, and attached to the return which
lie Is required TO make, in the following form to
wit: /, -, assessor for the - in the county of
-, do soiemnly swear that the value of the per-
sonal property, OF which statements have been
made and attested by the oAths of persons required
to list the same, is truly returned as set forth in
such statements, that in every case where l have
been required to ascertain the amount and value of
the personal proparty of any person. company or
corporation have diligently and with the best aids
could command endeavored to ascertain the true
amount and value of such property, and US verify
believe, the full value thereof is set forth in the
annexed return; and in case have knowingly
omitted to demand of any person of whom was
required to make such demand, statement of the
description, amount and value of personal proper.
ty, which he was required to list for taxation nor
N any way connived at any violation of law in re.
lation to the listing and valuing of property
Sec %. 1t shall be the duty of the Clerk of the
u
value of all personal property returned by the as
sessor which the owner other person whose duty
it was to list behalf of the owner neglected or
refused to list to the value of which such nerson
refused to swear US required by this act fifty per
centum on the vaIEe so returned and if the said
clerk shall have to believe that in any such
the value returned by the is below the
true value OF such property, he may institute such
examination as he shall deem necessary to enable
him 10 ascertain the amount and value of such
property. And for that purpose he is hereby in
vested with all the authority conferred upon as.
SCISSORS in cases where persons refuse to list and
value their personal property as required by this
act.
Sec. 43. IT, upon examination of returns made by
assessors, the Clerk of the Board of Supervisors
shall discover that any parcel Of real property shall
have been omitted in the return of any assessor
he shall add the same to The lst of real property
with the name of the owner if known, as a separate
parcel to any parcel returned by the assessor
the case may require. And in any such cnse the
said clerk shall forthwith notify the assessor in
whose return such omission occurred of such omis.
sion and such assessor shall forthwith p oceed TO
ascertain and return to the said clerk, the value Of
such real property SO omitted.
Sec. Al. Each clerk Of the Board Of Supervisors
shall correct any error in the description or guam
tity of land contained in the list of the real prop
erfy in his county. But he shall make no deduc.
ton from the valuation of any parcel of real prop
erty which shall not have been required by the
State or County Board of Equazation in accord
ance WIKI the provisions OF this act.
See. il II any clerk of the Board of Supervisors
shall discover that any assessor has omitted in his
return any property which he legally required
to return, he shall authorize and require such as
SCISSOR to correct such error or omission, and such
assessor shall, within ten days after having been
SO authorized and required proceed to correct any
such error Or omission and make return thereof to
the said clerk.
See As. The clerk of the Board of Supervisors
Of each county shall make out complete assess.
ment roll of each town and city in his county in.
Gliding all such additions shall have been made
to the return Of the several assessors agreeably to
the provisions and requirements of this act, ar
ranged in the following form, to wit Each paccel
OF real property IN each of the several towns OF
his county other than village property shall be en-
tered such roll in numerical order as to sections
and subdivisions thereof, opposite TO the name of
the owner If known, and in u separate column the
said clerk shall set forth the value which then
stands affixed to each separate parcel, and each
parcel of real property in each village and city in
his county shall be entered on the assessment roll
for such village or city In numerical order to lots
and blocks opposite tho name of the owner if
known, and in separate column he shall set forth
the value which there stands affixed to each parcel
OF such real property. And II any parcel of real
property, lying within the limits of any village or
city, be other than lot or part thereof, the said
clerk shall set forth such roll the number of
acres tbs number and range of tie town, the num-
Der Of the section and subdivision thereof The
value Of personal property listed by any person,
company or corporation, after doductng the amount
of indebtedness authorized by this act shall be en-
tered on said roll separate from real estate opno.
shall be arranged in al phabetlcal order And
the said clerk shall transmit the appropriate as
sessnent roll to the clerk OF each of the towns and
cities of his county or before the fifteenth day of
November annually; aud the said clerk of the
Board of Supervisors shall designate on each of
such assessment rolls the amount of State and
County tax, which the town city to which such
roll belongs is required TO pay he shall also desg
nate on each of such assessment rolls the per cent
age which shall have been ordered by the County
Board of Supervisors, for county school tax.
ma III.
SEC. A. There shall be annual county hoard
of equalization, composed OF tic clerk of the BOARD
of Supervisors the treasurer, register and eountv
judge of each county. The said Board or n rns
iority of them shall meet ut such place at tbe conn
ty seat as shall be designated by the clerk of the
Board Of Supervisors, on the fourth Monday of Ju-
" annually. 1t shall be the duty of said board to
equalze the assessments personal property and
on new entries and structures and to correct
any errors which they may discover in the assess
ments returned by the town assessors. Said board
may add to deduct from such property SO re-
turned upon such evidence shall be satisfactory
to them, II III their opinion justice and equity de-
mand such addition deduction; ProUided that
they shall not reduce the aggregate valuation of
the real estate below the aggregate amount returned
by the assessors, nor shall they reduce the valua-
ton Of personal property of any person. company
or corporation who refused to list and value such
property when required by the assessors to list and
value the same according to the provisions of this
act.
SEC. 48 Each clerk of the Board of Supervisors
shall correct The valuation of any parcel of real
property on which any new structure Of over one
hundred dollars in value has been erected or on
which any structure of like value shall have been
Ivy adding 10 or deductng from the val
nation of such property, such amount as shall cor
respond with ths return of the assessor in relation
thereto and such corrected valuation shall there
after he tuken as the true value of such real prop
erty.
SEc 49, The capital stock paid in and remaining
as capital stock, undlminished by losses inclusive
of the value OF all other personal property belong
ing 10 any banking or other joint stock company,
that shall have been or NAV hereafter be incorpo
rated in this State, shall be listed for taxation bv
the principal accountant officer of such company
in the town city where the principal office of
such company ID kept, and taxed as other personal
property belonging to natural persons is required
to be taxed; ProUided, that this section shall NOT
apply to any such company whose charter or act
Of incorporation may have guaranteed exemption
from taxation, or shall have provided another mode
for taxing the same.
SEC SO. 1t shall be the duty of the Secretary ~
State as soon as practicable after the passage of
this act to prepare and transmit to the clerk Of the
Board OF supervisors OF each county, all such
forms and instructions as he shall deem necessary
to best secure the carrying out of its provisions.
and with the aid and advice of the ATTORNEY Gem.
eral he shall decide all questions which may arise
as to tho true construction of this act subject al
ways to an appeal to the Supreme Court
SEC. 81. IT any Secretary Of State, clerk of the
Board of Supervisors, assessor shall refuse or
knowingly neglect to perform any Of the duties err
joined on him by this act, or shall consent to or
connive at any evasion Of its provisions. wherebv
any proceedings under its requirements shall he
prevented or hndered, or whereby any property
required to be listed for taxation shall be EXEMPTED
heretrom, or entered on the tax list at less than its
true value, he shall for every such refusal NEGLECT
or connivance forfeit and pay to the State NOT less
than two hundred nor more than one thousand dol
larsi to DC recovered before any court of record
having jurisdiction thereof
Sec. 81 Every second year computing from tho
year one thousand eight hundred and fifty nine tho
real property OF this State shall be listed valued;
in this act for listing valuing returning and equal
zing zeal property.
Sec. 50. This act shall apply to all cities, towns