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

such survey shall be returned 10 the clerk Of
the town or city IN which such property is To-
Gated: and by said clerk, shall be added To the
tax upon such property, and when collected
shall be paid over to such assessor for the use
OF the person or persons to whom the same may
be due
SEC 20 The assessors shall from actual view
and from the best sources of Information within
their each, determine nearly practicable.
| the u le value OF all the real property within
their respective districts according 10 The rules
/ prescribed by this act for vauing property.
! SEC. 2l. 1t shall be the duty et the assessor
to examine all such buildings and other i'm
! provements, as are not expressly exempted
/ from taxation; but the value of land and the
improvements thereon. shall be entered on the
list III single aggregate.
/ SEC. D. The assessor shall leave written
notice with each resident holder of real proper
! ty. at the residence usual place of business
OF such person, informing him of the aggregate
amount OF valuation which he has put upon
such property; and the said assessor. together
/ with the chairman OF supervisors. and clerk
/ OF each town, or with the mayor city clerk and
treasurer OF each city, shall constitute town or
city board of equalization to equalIze the as
/ sessment OF real property for such town
city; and the assessor shall notify the clerk of
each town or city of the time and place of the
| meeting of such equaizng board; and the said
clerk shall post notices of said meeting, at least
! hve Gays prior TO such meeting in not less than
i've public places IN such town city.
/ When the town city board of equalization
shall have convened, each member thereof shall
take an oath fairly and impartially to equalize
the assessment of the real property of such
town or city. If it shall be claimed that ine-
| qualities exist III such assessment, the assessor
shall lay before the board his assessment for
the proper town or city, when the board shall
proceed to correct any errors which may be ap
parent IN such assessment and shall add to or
/ deduct from the valuation of marcel of
property, such amount their opinion JUS
tice and equity demand; and the valuation as
thus equalIzed by SAID board shall constitute
the return TO be made by the assessor, as the
valuation OF the real property of such town or
city.
The assessor shall act as clerk of the town or
city board Of equalization, and shall correct his
list according TO the decision of said board.
Each member of the town or city board of
equalization shall receive the compensa-
ton and mileage as members of the county
board OF supervisors, TO be paid out of the c0un
I Y treasury; and said board NAV adjourn from
time TO time until their labors shall be compile
ted.
SEC. %. Each assessor shall, on or before the
first Monday of July next ensuing his election
for that year In which all the real property of
the State Is required TO be valued, make out
and deliver to the clerk of the board OF supervi
sors OF his county, return, In tabular form, in
book to be provided him by said clerk, of the
quantity, description, and value of each parcel
/ of real property subject TO taxation IN his
town. city, or ward, IN numerical order
as TO lots, sections and subdivisions there
4 OF, with the owner if known set opposite TO
each Of such parcels. also, the real property of
each village and city, III his district in numeri-
cal order to lots, and blocks, with the name
OF the owner if known, set opposite to each of
such parcels, and IN a separate column. the val
/ ue by hlH attached to each parcel. Such return
shall set forth the name of each of such villages
and cities; and # any parcel of real property
! lying within the limits of any village city
be any but lot or part thereof the return SHALL
set forth the number of acres, the number and
range of town, and the number and subdivision
of the section, such other description viii
be sufficiently pertinent Assessor NAV
mepce the labor of assessment at any time after
the third Monday in April.
Sec pa Each assessor when making bis re-
/ turn of the valuation of real estate, for those
years when all the real estate IS required to be
valued shall take and subscribe an oath, which
shall be certified by the officer administering
/ the same, and attach 10 his return to the board
OF supervisors, in the following form, to wit
L, assessor for the--district in tb,
county of----(or for the county of--or if
part of the district, designate the town or cities
/ as the case may bc,) do soleInuIy swear that
the return to which this Is attached. contains a
correct description of each parcel Of real proper
/ " within said district, Cor designate the part
thereof, covered by the return,) as far as have
been able TO ascertain the same: and the value
attached to each parcel in said return, Is. as ]
verify believe the true value thereof The
SCISSOR may append to the oath, if he feels il his
/ duty TO do So except the same has been al
tered by the town (sr ciiy.) board Of equaliza
tlon.
COUNTY BOARD OF EQUALIzArIoS.
Sec %. The county board Of supervisors. Of
each county, shall constitute a county board Of
| equalization and the clerk Of the board of sup
ervisors shall be the clerk Of said board of
/ equalization.
Sec % The County Board thus constituted,
majority of them, shall meet on the second
/ Monday In July next ensuing, the valuation of
the real property of the State. at such convent
eut place at the county seat shall be designa-
+ ed by the Clerk of the Board of Supervisors :;
and each having taken oath fairly and im
partially, 10 equslIze the valuation of the real
properly of his county, the clerk OF he board Of
supervisors shall lay before them the returns Of
I all the district assessors in such county. The
said board shall then proceed to equalize such
valuation Of real property, so that each parcel
shall be valued at its true value IN money
/ And for this purpose. they shall observe the fol-
/ lowing rules 1st. They shall raise the valua-
tion of such parcels rs in their opinion have
/ been returned below their true valuer, to such
I amount they shall believe to BE the true val
/ ne thereof 2d. They shall reduce the valua-
tion Of such parcels a. IN their opinion have
been returned above their true value, as compar-
/ ed with the average valuation Of the real prop
/ erty Of such county. having due regard to the
relative situation, quality of the soil, natural
and artificial advantages, so as to fairly equaIze
I the valuation Of real property throughout the
county. Provided, that such board shall not
} reduce the aggregate valuation af the real prop
I eriy of the county beiow the aggregate amount
I returned by the assessors, including such addi
/ tions rs shall have been made by the clerk of
the board Of supervisors agreeably to the provis
soins of this act
/ See -. Each Clerk of the Beard of Super
visors shall on or before the second Monday in
/ August, annually, make ont and transmit 10 the
Secretary of State, an abstract of the real prop
/ erty of each town. city. and village, Of his
county. IN which he shall set foTth-lst. The
number of acres exclusive of village ahd city
( lots 2i. The aggregate value Of real property