Mineral Point weekly tribune. (Mineral Point, Wis.) 1859-1868, 1865-05-10
Laws Of Wisconsin.
TCont;nued frcm First rage.

[Coutnued frcrn First ragel
assessor. But if such reports shall not
be made to the clerk of the board OF SUI
pervisors till after the assessment roiiS
shall have been distributed among 'iic
towns and cities, the said clerk shall fofIh-
with notify the ERIK Of the proper TOWN
ar city TO the amount Of such property
and the name Of the person IN whIch the
same should he taxed, and the clerk OF
such town or city shall enter the same o"
the list Of property for taxation, with tue
amount of tax 10 lie collected thereirom-
See. ID. lfanY person shall commence
me chaudiSinm. as designated on the torres
gong section, and shall not Wtthth t"o
months thereafter, report IN accoru"i''e
with the rcquirmcnts OF section i"ur'ecl,
! of this act, such person 5i-aI l.Fiel' -
and paw two per cent on the value 81 'ie
personal property by him so empower
AVID the value Of such property shall be
ascartlinel bg the testimony off tneSseS
I called bv the treasurer OF the town or city
! in which such business may be carried
on: and the said penalty sha he collect
ed by such treasurer, by Il suit before any
Justice OF the peace or court having JurIs-
dictior thereof and when such penalty
shall be CO lcctel, the amount shall he
distributed in the same proportion n other
said treasurer 10 notify snch merchant OF
the above requirements of law, ut least
thirty DAYS before the commencement Of
81 Ii suit.
Sec lG Every person who shall pnr-
chase or hold personal property for the
purpose of adding 10 the value thereof: by
unv process Of manufacturing, ref ing,
or bv the combination Of different ma
terials, shall he held to he Il manufuctur>
err; and when such person shall he re-
quired to make out 4 statement of other
personal property for taxation, he shall
state the a craze value, asccrtained as pro-
vided in section thirteen, of all articles
purchased or held for the purpose Of be-
ing used III any such process OF manufac
turing. refining or combining which he
shall have had on hand during the
year next preceding the zine Of making
such statement; and such statemcnt he
shall attest on oath, a. required in other
eases.
Sec i. Every manufacturer Shall list
the value Of all engines, tools and ma
| chincry OF every description nos forming
/ part Of any parcel Of real property, used
or designed to be used in any process Of
manufacturing defined III this act.
/ Duties IF assessors an Relation to the
! BieHni / Valuation Of Reat Property
/ Sec. IS 1t shall be the duty of the rs
/ SCISSORS elected for the year one thousand
! eight hundred and forty-ninc. and every
second year thereafter to list and v.Iue
/ ali the real property of this state, not ex-
pre>sly exempted from taxation, in the
/ manner not provided by this act
/ Sec. lC Each assessor shall make out
! from such sources of information as shall
/ be within his rcaeh Il correct and pertin-
cnt description Of each parcel Of rel pro-
perty Ia his town, city or ward, and shall
/ designate the piece, parve! or tract CT land
/ in the town other than village on which
( the owner. occupant or Otaec person liable
! to taxation, resides, and ii he shall deem
! Unnecessary, he may require the owner or
/ occupant of such property to furnish such
/ description. II the owner or occupant
shall ~elu e CT NEGLECT to furnish auv such
/ description, when demanded bv the asses
/ sor, the assessor may employ surveyor
to ascertain the boundaries and qurIcitv
: OF such property. and the expenses Of such
survey shall be returned to the clcr; Of
I the town or city in which such property Is
. located and by said clerk shall BE added
70 the tax upon such property, and when
collected shall be paid over to such as
s'>S0r. for the use Of the person or per-
sons to whom the same mav be duc
Sec - The assessors shall, from &c
. tual view. and from the best sourcesof in
! formation within their reach, determine
as near as practicable. the true value Of
( ali the rea property within their rcsDcc-
tive districts, according to the rules pre-
scribed by this act FOR vaiuinc property
Sec u. Ii shall be the duty OF the as
! SCISSOR To examine ali such buildings and
o-her improvements as are not express '
/ exempt Iram taxation; but the value OF
land and the Improvements thereon, shall
be entered on the list in single argye-
gate.
See %. The assessor or assessors. with
the chairman Of supervisors and clerk OF
each town. or the several assessors. with
the mayor, clerk and treasurer Of each
city or incorporated village. shall consti-
tute town, Incorporated VILLAGE or CITY
board, to eQualize the assess mcnt Of real
property for said town, Incorporated viii
lage or city. 1t shall be the duty Of the
assessor or assessors t. notify the clerk ui
his or their respective town, incorporated
village or city, Of the time and place when
such cquaIizing board shall meet. at least
SIX days before such meetinr shall
be held And the clerk of such town in
c3rporated village or city, shall post ur
, notices Of the time and place Of suci
meeting not less than four days prior to
such meeting. ana in not less than Il {
; public places in such town or incorp pratt
od village, aud in not less than two pub
lie places in each ward of such CITY
Each member of such town, incorporated
village or city board shall take I'm oatI
fairly aI.i immrtially to equalizc tie val
uation of real property Of such town, a
corpprdtcd village or city, accordin. t,
the best OF his Judgement and abilitv.-
Each assessor shall lay before the board
his assessment for such town, incorporate
ed village or city; and alter a careful ex
animation the said board shall proceed
to correct any errors which may be APP
parent in such assessment; and if it bC
claimal that different plrce's Of real pro-
petty have not been assessed ut their truc
relative value, they shall add to or deduct
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