The Kenosha telegraph and tribune. [volume] (Kenosha, Wis.) 1859-1860, 1860-05-03
Assessment Law.

Below will be found the leading pro-
visions Of the Assessment Law, as am
ended at the late session Of our State
Legislature. The law as officially pub
lished is a long one, and we omit that
portion Of it relating to the duties Of
county and State Boards disqualification
blanks of Board Of Supervisors, Secre-
tary of State &c. Town assessors and
other officers, will be furnished with a
pamphlet of the law without delay by
the Secretary Of the State:
The People of the State Of Wiscon-
sin represented Ia Senate and assembly
do enact as f0l}O1cs
SEC. /. All property in this State,re-
al and personal, not expressly exempt
ed therfrom, shall be entered on the
list Of taxable property, in the manner
prescribed by this act,
SEC. 2. The terms ''real property, !"
"real estate" and Gland" when used in
this act, shall include not only the land
itself, but all buildings, fixtures, i'm
pIoyements, rights, and privileges APP
pertaining thereto The term 'person-
al property, "shall include every tangi-
bic thing which is the subject of owner
ship, not forming part of any parcel of
real property; also all tax certificates,
judgments, notes, bonds, and mortgag
es and all other evidences of debt Sc
cured by lien on real estate ; also the
capital stock, undivided profits, and all
other means not forming part of the
capital stock, of every company, moor
porated or unincorporated, and every
share or interest in such stock, profits,
or means,by whatsoever name the same
may be designated and also every
share or interest in any ship, vessel, or
boat used in navigating any OF the wa
ters within, or bordering on this State,
whether such ship, vessel, or boat, shall
be within the jurisdiction of this State,
or elsewhere. The term money" or
moneys" shall include gold and silver
coin, and bank notes, whether in pos
sion or on deposit, subject to be with
drawn in money on demand. The term
"credit," when used in this act, shall
mean and include every demand for
money, labor, or other valuable thing,
whether due, or to become due, but not
secured by lien or real estate Pr0cj
ded, that pensions receivable from the
United States, or from any of them,
salaries or payments expected to be
received for labor, or services expected
to be performed or rendered, shall not
be deemed annuities, within the mean
ing of this act. The words "personal
property" when used in this act in their
general sense, shall include all taxable
property other than real property. The
word "village," when used in this act,
shall include every place which is laid
out in lots or blocks, other than incorp-
GRATED cities. The word "city," shall
include only such places as are incorpo-
rated as cities. The word Che" CHS"
or "him," when so used as to refer to a
female, shall be held to mean "she,"
'hers's," or Cher" and when so used
as to refer to more than one person,
''they," "theirs,' or ''them, "as the sense
may require. In complying with the
provisions Of this act, persons consci-
entiously opposed to taking an oath,
may substitute an affirmation therefor :;
and in all such cases the word "swear"
shall be held to mean "affirm," and the
word "oath, y shall be held to mean "af>
firmation -