The Kenosha telegraph and tribune. [volume] (Kenosha, Wis.) 1859-1860, 1860-05-03
NO.a47.


q the valuation Of all the real property in
: the State is required to be taxed, lists
and value all real property which shall
:. nave become subject tn taxation since
the last listing ofproperty in his town
! or city. And if the assessor shall dis.
? cover that any real property which was
| subject to taxation had escaped assess
ment for the last proceeding year, he
shall note such fact and shall include
} both years in his assessment, by listing
, such property at twice it's 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 included in the valua-
ton 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 en-
tries and new structures" And the
said assessor shall set forth in such re-
turn the parcel ofreal property on which
each of such new structures shall have
been made, and the true value added to
such real property in consequence of
such structure and such increase, add
ed to the former valuation, shall be
deemed the true value Of such real
property.
SEC. SO. IF any structure of over one
hundred dollars in value, which had
been erected previous to the last valua-
ton OF the land on which the same shall
have stood, or the valuation Of which
shall have been added to any former
valuation of said land, shall have been
added to any former valuation of said
land shall have been destroyed by fire,
flood or otherwise, the assessor shall
determine, as nearly as practicable, how
much less such land would sell for in
consequence Of such destruction, and
shall make return thereof as provided
IN the case of new structures /; and the
true valuation eff such real property
shall be arrived at by deducting from
the former valuation the loss sustained
by the destruction Of such structure
SEC. "a. In every case where any per-
son shall refuse to make out and Deliver
to the assessor, a statement of personal
property as required by this act OR
shall refuse to make oath to the truth of
such statement, or any part thereof,
which by this act he is required to veri-
fy by his oath, the assessor shall pro-
coed to ascertain the number and value
ofeach description of the several articles
OF personal property, enumerated in the
eight section of this act also the
amount of money and credits, of
merchants andss manufactures stock,
and the aggregate value of all other ar.
ticles of personal property subject to
taxation, of which statement shall
have been withheld by the person re.
CURED to list the same. And to enable
the assessor to arrive at the above facts,
he is hereby authorised to examine, on
oath, any person whom he may suppose
TO be possessed Of the necessary infor-
nation.
/ SEC. So. If any person who shall be
required by the assessor to give evi-
dence, as provided in the foregoing Sec
ton, 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 summons such person
to appear before him, at such time as
the assessor may designate, and ans
wer on oath all pertinent questions
which may be put to him by the assess
or or his agent, touching the amount
and value of the property which the
person refuses to list.
SEC. SO. Every constable and wit.
ness shall be subject to the same penal
ties, for neglect or refusalto obey the Pre-
cess of such jus tice as for refusing to
} obey any process of Justice of the peace
Z in civil cases and they shall receive
the same fees, as for like services in
| civil cases.-All costs which may grow
out Of the procedure authorized by
this and the foregoing section, shall be
But no such statement shall be recei-
we'd from any person who refused to
, make out, attest on oath, and deliver
! to the assessor such statement at the
time required by this act; nor shall such
statement be received from any per-
son who shall not first make and file
with said clerk, an affidavit; setting
forth that he was absent from home,
without design to avoid listing of his
property, or was prevented by sick
ness, or other unavoidable occurrence,
from making out and delivering to the
assessor the required statement, within
the time required by law.
Sec. 50. Each assessor shall, on or
before the first day of July, annually
make out and deliver to the clerk of
the board of supervisors of his county,
return in tabul ar from and alphabet
ical order, of the names of the several
persons, companies, and corporations
in which personol property shall have
been listed, in his town or city, and in
an appropriate column opposite each
name, he shall state the aggregate val
ne ofpersonal property listed in the
name OF each person, company or cor
Iporation. The assessor shall include
in his return, in separate columns, new
entries, new structures, and structures
destroyed, as heretofore provided.
SEC 40. Each assessor shall, at the
time he is required to make his return
to thessclerk of the board ofsupervisors,
also deliver to the town clerk, all the
statements of property received from
persons required to list the same; which
statements shall be arranged in alpha
beticAl order by the assessor, and shall
be fled and preserved by the clerk.
Sec. Al. Each assessor shall, when
making his return Of personal property
shall take and subscribe an oath. which
shall be certified by the officer admins
tering the same, and attach to the re
turn which he is required to make, in,
the following form, to wit:
ossassor for the. in