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

demand, statement of the descrin-
ton, amount, and value of personal
property which he was required to list
Tor taxation; nor in any way connived
at any violation of law in relation to the
listing and valueing of property.
SEC. AZ. 1t shall be the duty of the
clerk OF the board Of supervisors Teach
county, to addssto 1.-THE valuation of all
personal property returned by the ass
essor; which the owner or other narson
whose duty 1t was to list on behalf of
the owner, neglected or refused to list
or to the value of which such person
refused to swear, as required by the
act, nifty per centum on the value so re-
turned; and if the said clerk shall have
reason to believe that in anygsuch case
the value returned by the assessor ia
below the true value of such property.
ne may institute such examination as he
snail deem necessary to enable him to
to ascertain the amount and value of
such property. And for that purpose
he is hereby invested with all the au-
tnorlty conterredupon assessors in cases
where persons refuse to list their person
al property, as reqiaed by this act.
DEC. 43. 1t, upon examination of re-
turns made by assessors. the clerk of
the board of supervisors shall dis
cover that any parcel of real property
shall have been omitted in the return of
any assessor, he shall add the same to
the list OF real property, with the name
OF the owner, If known, as a separate
parcel, or to any parcel returnhd by the
assessor, as the case may require; and
in any such case the said clerk shall
forthwith notify the assessor in whose
return such omission occurred, of such
omission; and such assessor shall forth
with proceed to ascertain and return to
said clerk the value of such real prop
erty so omitted.
Sec. AZ, Each clerk of the board of
supervisors shall correct any error in
the description or quantity of land, con-
tanned in the list of real property in his
county; but he shall make no deduc-
ton from the valueation of any parcel
OF real property, except as required by
this act
Sec. 45. If any clerk of the board of
supervisors shall discover that any ass
essor has omitted in his return; any
property which he was legally required
to return: he shall authorize and re-
qulre snch assessor to correct such err
ror 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.
SEC. 46. The clerk of the board of
supervisors of each county; shall make
a complete assessment roll of each town
and city in his county, including all such
additions as shall have been made to
the return of the sew eral assessors
agreeable to the provisions and require
ment of this act, arranged in the follow
lowing form; towit: Each parcel of
real property in each of the several
towns Of his county, other than village
properly, shall be entered on such roll
in numerical orderas to sectious and sub
divisions thereof, opposite to the name
ofsthe owner, If known: and, in a separ-
ate column the said clerk shall set forth
the value which then stands affixed to
each separate parcel; and each parcel
ofreal property in each village and city,
In his county, shall be entered on the
assessment roll for such village or city,
in numerical order as to lots and blocks
opposite the name of the owner, if
known, and; in a separate column he
shall set forth the value which then
stands affixed to each parcel of such
real property. And if any parcel of
such real property, lying within the
limits of any village or city be other
than a lot or part thereof, the said clerk
shall set forth on such roll the number
of acres, the number ard range of the
town the number of the section and
subdivision thereof The value orper-
sonal property listed by any person,
company or corporation, shall be
entered on said roll separate from
real estate, opposite the name in
which the same is listed, which names
shall be arranged in alphabetical order.
And the said clerk shall transmit the
said appropriate assessment roll, to the
clerk of each of the towns and cities
OF his county, on or before the 18th
day of November; annually; and the
said clerk Of the board of supervisors
shall designate on each of such as
sessment rolls, the amount of State and
county tax, which the town or city to
which such roll belongs is required to
pay; he shall also designate on each of
such assessment rolls, the percentage
which shall have been ordered by the
county board of supervisors for county
school tax; Provided, That if the coun-
ty board of supervisors of any county,
shall not have determined the amount
of county tax, or school tax, which
shall be appropriated to the several
towns, cities, and Incorporated villages
in such county, within the time speci-
fed in this section, for sending the as
sessment rolls to the towns, cities, and
Incorporated villages it shall be the
duty of the said clerk, Immediately af-
ter the amount of such tax shall have
been determined by said board, to for
ward to the clerk of each town, city or
Incorporated village; a certified state
ment Of such tax, apportioned to such
town, city or incorporated village; and
the clerk of such town, city or incor-
porated village, shall attach such state
ment to. the assessment roll.
SEC. AZ. Each clerk of the board of
supervisors shall correct the valuation
Of any parcel of real property, in which
any new structure of over one hundred
dollars in value, shall have been erected
or on which any structure of like value
shall have been destroyed, by adding
too, or deducting from the valuation of
such property, such amount as shall cor
respond with the return of the assessor
in relation thereto and such correct
ed valuation shall hereafter he taken as