Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-05-13
LAWS OF WISCONSIN.
Published April %, 1865. !
CHAPTER ass.

cbspter I6T of the general laws Of 1859, and of
chapter Is OF the revised statutes, entitled" OF
the assessment and collection OF taxes
The people Of the state of Wisconsin, represented
in senate and assembly, do enact as follows:
.sseetlon 4. All property in this state, real and
personal, no. exPTessly exempted theretrom, shall
a. entered on the ist Of taxable property An the
manner prescribe Joy this act
sec. 2. ThaafeTms +" real property" "real es-
tate" and land, 'Ehen used in this act, shall in
elude not only the land itself, but ali buildings,
fixtures, rights and privileges apper-
tanning thereto. Tbs term personal property, shall
include every tsngf thing which is the subject OF
Ownership, not foTEji part of any parcel OF real
property; also, al tax certificates, judgments,
notes bonds fnd Mortgages, and all other evidences
o. oaSIIo sseeS profits: aud an other mssns
not forming a paE.sof the capital stock OF every
company, incOTpOr% I'd or unineOrPOrated, and eve
~ share or inteneS p such stock, profits or means
he whatsoever nsd.kkhe same msy be designated;
ana also every shSfbr interest in any ship, vessel
OF used in navigating any OF the waters within
or bordering on this state vhether such ship, yes
s-Ior boat shah be within the jurisdiction OF TINS
state OF elsewhere. The term, money or mon.
eys." shalt include gold and silver coin and bank
notes. whether in Possession or on deposit, subject
TO be Withdrawn in money on demand The term,
credit" whenNpsed in this act, shall mean ana
include every deLpand for money, labor or 6ther
valuable thing, whether due or TO become due, but
no secured BY lien On resi- estate Proraded, that
pensions receivable IN the United states, or from
aay Of them, salaries or payments expected 20 be
received for Labor services expected TO be per-
formed or rendered, shall not be deemed annu'tles
meaing OF this act. Iue NOr1sy per-
sonal property, when used in this act in thergen-
eralsenss. shall include all taxable property other
thsn real property. The word, tFillage," when
1s-d 10 this act shall include every place which is
.ia ont in lots or blocks other than incorporated
cites The word, Settles" shall include only such
places Incorporated as cities The word,
81 /. his, or shim," when so used as TO refer TO
= female, shall be held 20 mean she, !" hers" or
.her . and when used as 10 refer 20 NOR, than
one prison, I" they "theirs" or "them," as the
sense may require. In complying with the proyis-
ions OF this act persons eOnseientOusy opposed to
taking an oath, msy substitute an affirmation
sSsiI he held 70 mean, safarm," and the word,
..oath, !" shall be held 10 mean, "afirmstion.''
PROPERTY EXEMPT Fsox TAXATION.
sec s. The property described in this section,
20 the extent herein limited, shall be exempt from
ist All buildings used exclusively public
school houses, places Of public worship, or both,
with the furniture and books these'n contained
used exclusively for the accommodation OF schools
or religious meetings, together with the grounds
occupied thereby, not exceeding in any one case
ten acres, if not leased or Otherwise used with 8
p An lands used exclusively public grave
yards
~ or benevolent associations, used exclusively
for scientific, literary or benevolent purposes, to-
gether with the land not exceeding forty acres, &C
eupied by such institutions If not leased or other
wise used with view 20 profit and all books, pa.
pers. furniture, apparatus and instruments belong
ing TO such ass citation, and used exclusively Ter
scisnti6c. literary or benevolent purposes.
Gth All moneys and credits belonging exclusive
~ 20 universities, colleges, academies or public
shooIs OF any kind or to religious literary, seien-
tsc or benevolent Institutions associations, APP
uropriatei solely to sustaining such institutions
associations, not exceeding IN amount or in the in
come arising therefrom, The limit prescribed by the
charter Of such institution or association.
5th. All property belonging exclusively to this
state OF the United States
6th All property belonging exclusively to any
county city, town or school district, except lands
id Oh for counties cities on tax sales.
9TH All works, machinery and fixtures belong
ing to any town, city or village, used exclusively
tor conveying water to such town, city village.
Sth. All FIRE engines and other implements used
Tor the ex.inguishment Of fres with the buildings
used exclusively for the safe keeping thereof, and
fer the meeting Of IRE companies, whether belong
ing any town, city or village or to any fire com
sivey for fair grounds by any state or county agr-
cultural society together with all personal property
owned and used exclusively for such socIeties.
9th. Household and kitchen furniture and beds
aud bedding, not exceeding in their aggregate value
Two hundred dollars
10Th. Provisions and fuel provided by the head
of a family 10 sustain the members thereof for a
period not exceeeng six months; but person
from whom compensation for beard is received,
shall be deemed member Of the family within the
meaning OF this act
nth. The wearing apparel Of every person, and
Iatb. All animals and animated things not spes--
fed in the eighth section CT this act.
18Th All public libraries. family libraries, AMI
the school books Of every person aud family, not
excseding In value, in any one case, one hundred
dollars for each person or family.
I4th Each person shall be entitled TO exemption
On other personal property, excepting money AMI
credits snd the articles enumerated subdivisions
numbers 1, 9, Z and in section $, to amount
not exceeding one hundred cOllars, TO be selected
by such person at the time OF listing.
18th The property Of sll Indians who are not
citizens. except lands held y them BY purchase.
and the personal property OF civilized Indians own
ing or occupying farms not in an Indian reserve.
BrWHox AND WHERE PROPERTY SHALL BE LISTED.
Sec A. Every person of full age and sound mind
not a married woman shall list all personal proper
g subject to taxation, Of which such person the
owner, lessee, or occupant, including all moneys
In his possession or subject TO his order, check or
draft and all credits, except by this act exempt
ed, due or TO become due from any person, eOmpa-
NY or corporation, whether in out of the county
in which such person may reside or such company
be located prOUidcd, h0l1ersr that money collect
ed as agent for any person, company corporation
which 70 be transmitted imm ediatey to such per-
son, company corporation, shall not be listed by
such agent; but such agent, shall if required by
money in his hands and 70 whom the same is to be
transmitted; and provided, further, that bona fds
debts owing by any person, company or corporation
may be deducted from the gross amount Of credits
belonging TO such person, company corporation:
aud the person making out the statement Of his
personal property to be given to the assessor need
only forth the amount Of his credits remaining
alter such deduction. But no person, company or
corporation shall be entitled to any deduction on
account Of any bond, note other obligation Civ
en- to any mutual insurance company, nor on ac-
count Of any unpaid subscription to any religious
htaEaEy, scientific or benevolent institution or soei
ety.But no acknowledgment of Indebtedness, not
founded on actual consideration, shall be deemed
- debt within the meaning Of this act. The PROD
eEty of every ward shall be listed by his guardian;
of every minor by his father il living or of sound
mind; but il his father be not living, or be insane
by his mother; audf neither father nor mother i
living, by the person having such property in
charge. The property of every wife shall be listed
by her husband, if of sound mind and net absent
from home but If her husband be insane or alb
sent, her property shall be listed by herself. Any
property held in trust for the benefit of another
shall be listed by the trustee. The property of
every estate OF deceased person, shall be listed
by the executor or administrator. The property OF
persons corporations whose assets are in the
hands Of receivers, shall be listed by such receiy-
ers; and the property Of every other corporation,
company or firm, subject to taxation under this act
shall be listed BY the principal accounting officer
or by agent or partner thereof Merchants and
listed under two separate heads; merchants' and
manufacturers stock forming item, and money
and credits forming another item in the statement
- req uired to be delivered to the assessor.
sec. 5. Every person required to list property
IN behalf Of others, shall list such property in the
town or city in which he would be required to
list it IL IL were his own but he shall list such
property separate aud apart from his own specify
ing the name Of the person, estate, comGany or
corporation to which the same may belong. All
toll bridges shall be listed in the town OF ward
where the toll IL tasen. Merchants and manufac-
turers stock shall be listed and taxed each year in
the town ward in which it was situated on the
nth day Of June, ia each year but all other per-
sOna property shall be listed and taxed each year
10 the town or ward in which the person charged
june, in such year.
sec. o. Property held under lease, belonging to
any religious, literary, scientific benevolent in
stItniion or soeie yiEcorpOrated unncoTpOT ated