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

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then add the several monthly estimates
and divide the aggregate by the mum
Der OF months he may have been thu,
engaged in business Provided, that nc
consignee shall be required to list fol
taxation, any property consigned to hin
Tor the mere purpose of being stored OF
forwarded. And Provided further, that
the word ''person," when used in this
and the four succeeding sections, shall
be held to mean and include company,
''hrm, " or Corporation" as the sense
may require. aaa .al sa5
SEC. IA. Every person who shall COM
mence merchandising in any town, city
or village in this State, after the first
Monday in July, in any year, and the
value of whose personal property so en-
ployed, shall not have been listed for
taxation, shall report, under oath, to the
clerk Of the board Of supervisors of the
county in which he is engaged in bus
mess, the probable amount of the aver
age value of the personal property in
tended by him to be so employed, and
such amount shall be entered by said
clerk, on the assessment roll of the
town or city in which such business
may be carried on and such property
shall be taxed the same as if it had been
returned by the proper assessor. But
If such report shall not be made to the
clerk of the board of supervisors, till
after the assessment rolls shall have
been distributed among the towns and
cInes, the said clerk shall notify the
clerk Of the proper town or city, of the
amount OF such property, and the name
OF the person in which the same should
be taxed, and the clerk of such town or
city, shall enter the same on the list of
property for taxation, with the amount
OF tax to be collected therelrom.
SEC. Is. If any person shall com
mence merchandising, as designated in
the foregoing section, and shall not with
III two months thereafter, report in ac-
cordance with the requirements of sec
ton fourteen of this act, such person
shall forfeit and pay two per cent. on
the value OF the personal property by
him so employed; and the value of such
property shall be ascertained by the tes-
timony of witnesses called by the treas
urer of the town or city in which such
business may be carried on; and the
said penalty shall be collected by such
treasurer, by a suit before any Justice
OF the peace or court having jurisdiction
thereof, and when such penalty shall be
collected, the amount shall be distribu-
ted III the same proportion as other tax
es; PTOcl6ed, it shall be the duty of
said treasurer, to notify such merchant
of the above requirements of law, at
least thirty days before the commence
ment OF such suit.
SEC 10. Every person who shall pttr-
chase or hold personal property, for the
purpose OF adding to the value thereof,
by any process Of Misunderstanding, rein
ing or by the combination of different
materials, shall be held to be a manu-,
facturer; and when such person shall
be required to make out statement of
other personal property for taxation, he
shall state the average value, ascertain
ed as provided in section thirteen, of all
articles purchased or held for the pur-
pose of being used in any such process
of manufacturing, refining, or combin-
ing, which he shall have had on hand
during the year next preceding the time
OF making such statement; and such
statement he shall attest on oath as re-
CURED in other cases.
SEC II. Every manufacturer shall
list the value of all engines, tools and
machinery of every description, not
forming part of any parcel of real prop
erty, used, or designed to be used, in
any process of manufacturing, as defined
in this act.
DUTIES OF ASSESSORS, IN RELATION TO
THE BIENNIAL VALUATION OF REAL
PROPERTY.
Sec IS. 1t shall be the duty of the
assessors elected for the year one thous-
and eight hundred and fifty nine, and
every cond year hereafter, to list and
value all the real property of this State,
not expressly exempted from taxation in
the manner provided by this act.
SEC 10. Each assessor shall make out,
from such sources of information as
shall be within his reach, correct and
pertinent description of each parcel of
real property in his town, city or ward;
and if he shall deem it necessary, he
may require the owner or occupant of
such property to furnish such descrip-
ton. If the owner or occupant shall
refuse or neglect to furnish any such
description when demanded by the as
SCISSOR, the assessor may employ sur
veyor to ascertain the boundaries and
quantity of such property; and the ex-
pense of such survey shall be returned
to the clerk Of the town or city in which
such property is located, and by said
clerk shall be added to the tax upon
snch 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 reach, de-
termine, as nearly as practicable, the
true value of all the real property with
in their respective districts, according
to the rules prescribed by this act for
yalulng property. $50
Sec 81. 1t shall be the duty ofthe as
SCISSOR to examine all such buildings, and
other improvements as are not expressly
exempt from taxation but the value of
land and the improvements thereon,
shall be entered on the list in single
aggregate. 1880
SEC. %. The assessor or assessors,
with the chairman of supervisors and
clerk Of each town, or the several as.
SCISSORS, with the mayor, clerk and treas
urer of each city or incorporated village,
or city board, to equalize the assessment
of real property, for said town, incorpo-
rated VILLAGE. or CITY. g