Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1862-02-19
CHAPTER Ia.

taxes III tuo SOubts vi WV, M
the year 1861. ea'
The people Of the State Of Wisconsin,,
Represented an Senate and assembly,
do enact as foltosos :.
Section l. Tho county board of su
peryisors of the county of Pierce, are
hereby authorized and directed to meet
at the usual place of meeting of tile board
of supervisors in said county, on the Sd
Tuesday of February, / $50, at the hour of
ten A. M, and at such session cancel and
vacatc the levy of taxes made at the last
annual session of such board, and to re-
levy such taxes as may be necessary, or
should have been levied at such last an
nual session.
Sec. 2. Tho taxes levied in pursuance
of the provisions of this act, shall be ap-
portioned among the several towns and
wards in said county as required by law;
and the clerk of the county board of SUI
peryisors, immediately after such appor-
tionment, shall make out two certificates
of the amounts appo:tioned, to be as
sessed on the taxable property of each
town and ward, for state, county, and
school purposes, one of which shall be
delivered to the county treasurer, and the
other to the clerk Of the proper town or
city, as the case may be; and the county
treasurer shall charge the amount speci-
fed in each certificate to the proper town
or city.
Sec g. The clerk of each town and
city shall forthwith give to the town or
city treasurer, as the case may be, GER
titled statement required by section 81 of
chapter Is of the Revised Statutes; and
the town or city treasurer shall, within
+. five days thereafter, execute and file
bond as required by said section.
Sec. 4. Each town or city clerk shall,
Immediately upon the reception of the
certificate pro, ided for in section two of
this act, proceed to calculate and carry
out upon copy of the corrected assess
ment roll of such town or city for the
year 1861, to be made by him, the total
amount of such taxes so levied for State,
county or school purposes, adding thereto
five per cent. for the expenses of collec-
ton, in an additional column provided
for that purpose, setting opposite to the
several valuations of real and personal
estates, estate the respective sums as
sessed as taxes thereon in dollars and
cents, rejecting fractions of cent.
Sec. 5. AS soon as such assessment
roll shall have been completed as herein
provided, and on or before the second
Monday OF March next, the clerk shall
annex thereto warrant substantially as
required by section 81 of chapter Is of
the Revised Statutes, except that taxes
shall be required to be collected and paid
over on or before the third Monday of
May next. Such warrant shall not be
delivered to the treasurerer until his bond
shall have been filed is hereinbefore re-
quired.
Sec. 6. Immediately upon receiving
such assessment roll and warrant, the
town treasurer shall proceed to collect
the taxes mentioned in said roll, accord
ing to law and the direction of such
warrant, and in the collection thereof he
shall have all the powers and be subject
to all the requirements provided by law
for town treasurers, in the collection of
State and county taxes.
Sec. 7. The several town and city
treasurers shall make return of all unpaid
taxes in the Same manner and with like
effect as provided by law; and the county
treasurer shall advertise and sell all lands
returned to him for the nonpayment of
taxes assessed thereon, which shall not be
redeemed pursuant to law. Such sale
shall be made on the first Tuesday of
September next, and the next succeeding
days. The proceedings, in advertising
and selling such returned lands, shall con
form in all respects to the provisions of
law for the sale [of lands returned for
the nonpayment of taxes, and shall be as
valid and effectual rs like sales made ono
the second Tuesday of April.
Sec. 8. Any sums which shall have
been paid by any person to the town or
city treasurer in liquidation of the taxes
assessed against such person for the year
1861, shall, on the surrender of the re-
ceipt showing the payment thereof, he
credited to such person on the taxes
levied under the provisions of this act
If the sum paid, as shown by such re-
ceipt, shall exceed the amount assessed to
such person under the provisions Of this
act, the treasurer shall give certificate
thereof andshe excess shall be charge
against the county, and be audited and
paid as other county charges.
Sec. 9. This act shall take effect and
be in force from and after its passage and
publication.
Approved February II, 1862.