Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1863-04-09
shall appear from the last annual reports of the.

shall appear from the last annual reports of the;
respective clerks.
Sec SO. No moneys shall be apportioned to an
district part or dis ct uni ess it shall apes
by the rep TT thereof,tt4t school mas been laugh
therein, By qualified teacher, for at least thr~,
months during the year ending at the date of sucl
report aud that All school moneys received duriuy
that year from the school fund, have been appIiet
to the payment OF tue wages of such teacher.
Sec. 90. If, after the time when the annual re
por OF the school districts are required to be da
ted, and be lore the apportonme OF school money
snail be made, district shall be duly altered,
T new district shall be formed in the tuwu, tt
render an appor,ionment founded on such annua
reports unjust, be tween two or more districts O.
! the town, the town clerk shall make an apportion
ment to such districts, according &c the number o.
/ children in each, over the age OF four and uuQe,
the age of twenty ye RS, ascertalnlnS the number
/ BY the best evidence within his reach.
! Sec. 81. All moneys apportloned oy the town
! clerk to any district or part OF district which
shall have remained in the hands OF the town treas
urer, Tor one year ait er such apportlonnent by
sonof such district part OF district neglectng or
refusing to receive the same shall be added to the
moneys next thereafter be apportioned by such
town clerk to the several districts and of dis
| tricts in such town, and apportioned Herewith.
ASSESSMENT AND COLLECTION OF TAXES.
Sec g.. The clerk of each school district, shall,
on or before the fourth Monday of November IN
each year, deliver to the clerk OF the town in
which the district is situated, statement in wri-
ting, verified by his affidavit, showing the amouus
preceding annual meeting, at the first Meeting
after the organization of the district, or BOTH the
case may require, and the tax voted at any special
meeting held between the time of the annual meet
ing and the third Monday of November, together
with list of all persons and corporations liable
school district tax therein. In case OF a joint
district, he shall deliver to the town clerk Of each
town in which any part of the district is situated
statement SO verified, showing the proportion of
tax to be assessed in that part OF the district
within such town, together with a list OF all p-1-
sons and corporations liable to school district taE
N that part Of the district Such proportion shall
be ascertained from the valuations contained in
the last assessment rolls of the respective towns,
and to enable the district clerk to ascertain the
same, the town clerk of each such town, shall,
on demand, at any time after he has received the
equalized roll of his town. deliver the
clerk of any such joint district, certified statement
OF the valuation Of real and personal property in
that part OF such district lying within his town.
the same appears from said assessment roll.
Sec. %. The town clerk shall assess said tax,
OF the due proportion thereof, upon the real and
personal property liable thereto, placing the same
in a separate column in the next assessment roll
OF his Town, delivered to the town treasurer for
collection, whenever such certificate of the dis
trIct clerk shall be received by him IN time therefor,
although after the fourth Monday OF November
And II Tor any such shall not be assessed
IN the next assessment roll after the tax is voted
1T shall be assessed in that of the next succeeding
year The tax shall, in all respects, be collected
or returned delinquent like other taxes, and when
collected, the money shall be paid over to the dis
trict treasurer. And Whenever any part and not
the whole OF the taxes for all purposes assessed in
the assessment roll TO any person or corporation,
or upon any real estate, shall be collected by the
town treasurer, he shall pay over the due proper
ton of the amount collected by him to the district
treasurer.
-... SPECIAL DISTRICT TAXES.
Sec. 81. Any tax voted at a special meeting held
at time no. specified in section sixty.two OF this
chapter, shall be assessed by the district clerk. and
collected by the district treasurer in the manner
hereinafter provided.
of each scho distr;
make out the tax list, and shall enter therein the
names of all persons liable to pay school district
tax in such district, the amount of personal prop
erty to be taxed to each such person, and des-
crlption OF all the taxable real estate in such dis
trlct; and he shall set opposite to each description
OF taxable property, the valuation of the same and
the amount OF tax charged upon such property, and
to each person respectively. Such description and
valuation of taxable property shall be ascertaned
so far as possible from the last assessment roll of
the town.
Sec. Go. The warrant annexed to such tax list
shall be under the hand of the clerk of the district
and shall command the treasurer of such district,
to collect from each OF the taxable persons and
named in such tax list and of the
owners of the real estate described therein, the
several sums set opposite to thu persons and corpo
ratons SO named, and to the several tracts of land
described, within forty days from the date thereof
and within ten days from the date of such warrant
to personally demand such tax of the persons
charged Herewith in such lists, if they be found
wi5hin his town; and that if any such tax shall
not be paid within said ten days, to collect the same
by distress and sale of peronal property, in the
same manner as town treasurers are authorized to
collect town and county taxes: and the said treas
urer shall execute said warrant and return the
same to the clerk at the expiration of the time
limited therein for the collection OF such tax list
sec. OF. Ii any tax on real estate, in any tax
list delivered to the of any district shall
remain unpaid at the time is required by law to
return his the clerk of the district such
treasurer shall mako out and deliver the town
clerk of his town, statemen in writing con tanning
a description OF the lots and pieces of land upon
Gzn fay
the amount of tax assessed to each; and he shall
make and subscribe affidavit to such statement
authorized to administer oaths, that the taxes
ed in such statement remain unpaid, and
that after diligent efforts he has been unable to
collect the same; and whenever any school district
sh all embrace parts of more than one town. such
treasurer shall make his return aforesaid to the
town clerks OF the towns which the parts of such
district shall be situated.
Sec 6S. The town clerk, upon delivery to him
of such statement, shall give certificate to the
treasurer of the amount OF taxes 30 remaining un.
paid, as the same shall appear from the statement
tied by the treasurer with the district clerk, and
sh III be filed by such clerk.
Sec. 90. The town clerk shall in making out the
duplicate assessment roll Of the town next there
AFTER enter such unpaid taxes in q separate column
therein, opposite to the description of the land
upon which the taxes so remain unpaid, and such
taxes shall be collected in the same manner town
and county taxes are collected; and when so COL
lected, shall be paid over to the treasurer of the
district in which sucn taxes were. originally as
sessed.
Sec. 70. The warrant issued by the clerk of any
school district for the collection of any district tax
authorized to be raised and collected by section
six y-four of this chapter may be executed in any
other district or town in the same county, any
other county in which part of such district is
situate, when the district is composed of parts of
two more adjo dining counties, and such warrant
shall have the like force and effect as a warrant
issued by a town clerk for the collection of town
and county taxes and the treasurer of the district
lection OF tax list shall possess the like powers in
the execution ct the same, conferred by law
upon the treasurers of towns in the collection of
town and county taxes.
sec. IL. Whenever any error shall be discovered
in any district tax list, and made to appear the
district board they may authorize and empower the
clerk to amend and correct such error in said tax
list, and may order any moneys which may have
beer improperly collected such tax list to be re-
funded.
Sec. II. Whenever the clerk of any district shall
deem IL necessary, he may renew the warrant an
nexed to any tax list in his district for thirty days.
but he shall not have power to renew such warrant
clerk OF the town in which the school house of such
district shall be located, which consent shall be
endorsed on such warrant.
Sec 1S When any district tax shall be lawfully
assessed and PAID by any person on account of any
real property, whereof he is only tenant at will,
or tor any period not exceeding three years. such
tenant may charge and collect Of the owner of such
real estate, the amount of the tax So paid by him.
unless some agreement to the contrary shall have
been made by such tenant
Sec IA Whenever any real estate in any school
district shall not have been separately valued in
the assessment roll Of the town, and the valuation
OF such real estate cannot be definitely ascertaned
from such roll the district board of such
district shall estimate the value of the in pro-
portion to the valuation affixed in said assessment
roll 70 the whole tract of which such lot piece of
land forms part.
Sec. IS. Whenever school district embraces a
part of more than one town. the town boards of su-
pervisors OF the towns SO In part embraced, upon
application OF any three persons liable to pay taxes
in such district shall proceed to inquire and deter
mine whether the valuations Of taxable property in