Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-05-13

Nav in each wear for the purpose of agreeing upon
some uniform basis for yaluing personal properly IN
the several towns or wards in said county when so
met said assessors shall form county board OF as
SCISSORS, and shall choose from their number mod
orator and clerk. The said board so organized,
shall then proceed in such manner as shalt seem
most practicable to tx uniform basis for valuing
the personal property Of said county, and when
such uniform basis shall be agreed up@n by ma
iority vote of the aforesaid board it shall be the
duty Of the assessors Of the several towns or wards
OF said county to proceed, at the time and In the
manner prescribed by law, to assess the personal
property Of their respective towns or wards upon
said uniform basis.
Sec. 81. Such uniform basis when fixed. shall be
as near the true value of the personal property to
be assessed as it may be practicable to make IT,
Before entering upon their duties the several as
SCISSORS of the aforesaid board shall take and sub
scribe an oath to faithfully discharge the duties
quired of them by the provisions OF this act, ac
cordng to the best of their abilities.
Sec. 63. Each member Of said board of assessors
shall be allowed and paid by the county, such COM
pensation and milage as is allowed to the county
boards OF supervisors, but no such board SHAH Re
paid for more than three days sitting in any one
sec ga. If any assessor shall refuse or neglect
to perform any of the duties which are required of
| him BY the provisions Of this act, without just
cause therefor, he SHALL for each ohense, forfeit
20 the county a sum of not less than fifty dollars
| nor more than one hundred dollars. to be recover
ed before any court of record having jurisdiction
| thereof
/ this state shall, in making out their assessment
rolls for each year, required by law, enter upon
| said rolls in a separate column, under distinct
headings, list OF all state, school and university
lands in their town respectively, whic shall be
| held contract, and all lands which shall be
mortgaged to the state which lands shall be asses
| sed aud taxed il the same manner as other lands
are now assessed and taxed, without regard to any
| balance of pun chase money remaining unpaid on
the sane: provided, that the secretary of state
shall, annually, before t-e first day OF MAY, in
| each year, make out and transmit 70 the clerk of
the board of supervisors of each county in this
| state an abstract containing correct and full
fF sahn unir all ~
| swamp and other lands held on contract, and all
lands mortgaged to the state aforesaid; and up
on the receipt thereof the clerk shall Immediately
make out and transmit to the clerk of each town
or city in the county, list from said abstract of
| all the lands so held on contract or mortgage ia
| such town or city.
| SEC 60. The clerk Of each such town or city
shall include such list, under proper headings, in
the roll delivered the of such town or
city, who shall collect the taxes any such land
IN the same manner he is required by law to col
lect other taxes and return separate list of such
land which the taxes shall not have been paid TO
he county treasurer at the time fixed for him to
| return other lands.
sEo 81. 1t shall not be lawful for any county
treasurer in any county in this state, nor for the
treasurer OF any city village TO sell any of said
1 lands for delinquent unpaid taxes and If any
said lands shall have been SOLD -ior to the pas
sage of this act, no conveyance shall be made
thereof in pursuance of the certificate Of sale, and
the clerk of the board of supervisors, clerk of
redemption of all such lands, and the amount due
the holder Of the Certificate shall be paid from the
treasury of the county in which said lands may
have been sold.
SEC. 6s If the taxes on any of said state lands
| held on contract, or that have been mortgaged to
the state aforesaid, shall not be paid on or be-
fore the first day of April, in each year, together
with thereon at the rate Of twelve per cent
per annum from the first day OF January next pre-
ceding such return, the county treasurer shall
Immediately forward to the state treasurer certi-
fed list of said lands, and the amount of said taxes
on each description, with the interest added and
if any certified lists of state lands have been re-
turned to the state treasurer, that we're sold by
any county treasurer contrary to law existing at
the time of such sale, the state treasurer shall not
| charge the taxes therein mentioned against the
lands described in such lists, credit the county
| returning the same Herewith and If any such
taxes have been charged against any land so re
turned as sold by any county treasurer, the state
treasurer is hereby directed TO remit the same to
the person or persons charged Herewith, and to
| charge the same back to the counties which may
have been credited with the same
| Sec 60. The state treasurer shall charge such
returned taxes against the lands to which they be-
| long and if the said taxes not paid on or be-
fore the first day of June next succeeding, he shall
| add thereto twenty-five per cent; AID the said
taxes, with such twenty-five per cent added, email
| be collected with other charges agains5 said land,
and when collected shall be added to the appropri-
| ate fund; and much of the amount fesurned as
shall have been collected, snail be entered to the
credit of the proper county quarterly, and shall be
| valid offset to an equal amount OF state tax
charged to said county.
| state treasurer exceed the amount due from any
county at the time provided by law TO pay the state
after de0uctlng ali claims against county
the state treasurer shall pay to the treasurer
OF said county such excess OF moneys so collected,
taking his receipt therefor: prOUided, that the
| county treasurer of such cognty shall be required
to make a final settlement with the state treasurer
| before sucn excess of moneys shall be paid
sec II. Section sixty of chapter eighteen oil
the revised statutes, is hereby amended, by adding
thereto the words following, to wit: But such
tension of time shall not apply to taxes assessed
upon any state, school, university or swamp lands
| or lands mortgaged TO the state, situated within
the limits of said town or city, certified list OF
which the town or city treasurer shall return to
the county treasurer, the same as II no extension
of time had been made"
Sec. -. AHtaxes levied for the ye-r 1858, upon
state lands held en- contract, and upon lands mort
gagged to the state, which, at the time of the pas
sage of this act, remain unsolicited, shall be sub
ect the provisions OF this act, and the counties
returning the SAFE shall not be entitled to Any
credit therefor, until said taxes are collected and
| in case any such unsolicited taxes have been
credited to the counties previously TO the passage
of this act, the amount so credited shall be charg
ed back to the county to which it may have been
credited
/ LANDS NOT SUBJECT TO TAXATION.
| Sec 73 In all cases where entries OF land, made
at any of the United States land offices within thii
| state, have been suspended by authority of tbs
| secretary of the interior, the commissioner of tbs
general land Office or the department Of the interi
or, except in case of adverse claims where the
| same is in possession of the party claiming under
title from the United states, such lands shall oil
be subject to taxation until such suspension is e.
| NOV ed, and the title confirmed to the original ap
| plicant, his heirs assigns, or te some subsequent
applicant, his heirs assigns: provided, that sucf
| exemption from taxation shall not continue for
longer period than two years from the date of the
passage of this act.
See. "a In all cases where lands situated al
| stated in section 1857 of this act. have been
sold for taxes while the entry thereof was suspend
ed, all tax certificates Of sale, and ell tax deFds is
sued in pursuance of such sale for taxes, here
! by declared null and void.
| Sec. IS. All persons claiming relief der tn pro-
visions of this act where the entries of lands
suspended at the date of the passage hereof, shall
within one year from the passage of this act,
to be flied in the office of the clerk of the board
supervisors of the county in which UGH suspended
lands are located, a certificate of such suspension
from the general land Office, or from the local land
Office where such entries attempted to be made
and all persons claiming such relief on account OF
the suspension of entries hereafter made, shall fls
like notice with the said clerk, within one yesi
from the time of such suspension.
| Sec. 70. On the fling OF such certificate OF sus
| pension, the CLERK, of the board of supervisors
shall immediately forward to the town clerks of tbs
i teyeral towns in which such suspended lands are
located, list of all lands in their respective towns
included in said certificate of susp enson and il
said list OF lands shall be received by said town
| clerks before the first day of November, in each
year, they shall cause such suspended lands to be
| stricken from the assessment ROLL
| Sec. II. No town containing population of Les 9
than five hundred inhabitants, in any county IN
This state shall hereafter levy or collect tax OF
| mode than thousand dollars in any year
for the purpose OF constructing roads and bridges
| in such town. Said sum of one thousand dollars
| to include the amount OF money that may be Yot-
ed at any general special town meeting, and also
the mill tax, which the several boards Of town SUI
pervisors are now by law authorized to levy, as a
highway tax in this state.
Sec. 49, No school district in this state con tain