Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-05-20
STATE LAWS.
Laws Of WiscOnsin-UiiieiaI.
Published April 90, 1865. ]
CHAPTER 538.

CHARlEh 900.
| AN ACT to codify and consolidate all laws rel
alive to the assessment OF taxes, and amen
| datory of chapter 167 of the general laws o
1859. and of chapter Is of the revised statutes
entitled ssof the assessment and collection u
taxes"
The people of the State of Wisconsin,, represent
ed IN Senate and Assembly, do enact as Jot
LOlcs:
/ and personal. not expressly exempted there
from, shall be entered on the list OF taxaot'
property, in the manner prescribed by thl'
act. a.
estate" and s'land," when used III tins act
shall include not only the land itself, but al
buildings, fixtures, improvements, rights ane
Trivilegcs uppertuiuing thereto- Inc TERN
personal property shall Lnedads every IAN
not forming part of any parcel OF real proper
ty; also, all tax certificates, judgments, NOTES;
bonds and mortgages, and all other EVIDENCES
of debt secured by lien on real estate; also;
the capital stock, undivided profits, ana al
other means not forming part OF the capital
stock of every company, incorporated OF uihIi-
corporated, and every share or interest IN sucn
stock profits or means by whatsoever name
the same may be designated; and also ever!
share or interest in any ship, vessel or boar
used in navigating any OF the waters within or
bordering on this state, whether such ship,
vessel or boat shall be within the jurisdiction
of this state, OF ELSEWHERE. Inc teIhi,
s.mopev'' or ssmoneys,' shall include gold and
silver coin and bank notes, whether In pos
session or on deposit, subject to be withdrawn
i'm money on demand. The term, credit,
when used in this act, shall mean and include
every demand for money, labor or other valua-
BILE thing, whether due or to become due, but
not secured by lien on real estate: pr0uided,
that. pensions receivable from the United
States, or from any of them, salaries or pay
ments expected to be received for labor, or
IL H.. u w.DI
services expected to be performed or rendered
shall not be deemed annuities within the
meaning of this act. The words, personal
property" when used in this act in their gem
eraf sense, shall include all taxable property
other than real property. The word, vii
lage" when used in this act, shall include
every place which is laid out in lots or blocks
other than Incorporated cities. The word,
''cities,' shall include only such places as are
Incorporated as cities. The word, 'he, his
or shin, when so used as TO refer 10 IeInaIe
shall be held to mean ''she, 'hers, or her,
and when so used as to refer to more than one
person, ssthey,' ''theirs" or them, as the
sense NAV require. In complying with the
provisions of this act, persons consclentlously
opposed to taking an oath, may substitute an
affirmation therefor; and in all such cases the
word. s'swear," shall be hrld to mean ''afhrm, !"
and the word, sfoath, shall be held to mean
affirmation"
PROPERTY EXEMPT FROM TAXATION.
Sec. 3. The property described in this Sec
ton, to the extent herein limited, shall be ex-
empt from taxation.
lst All buildings used exclusively as public
school houses, places of public worship, or
both. with the furniture and books therein
contained used exclusively for the accOmmo-
dation of schools or religious meetings, to-
gether with the grounds occupied thereby, not
exceeding in any one case ten acres, II not
leased or otherwise used with view 10
profit. s..,,.-
grave yards.
Sd. All buildings belonging to scientific,
literaryor benevolent associations, used ex-
clusivelv for scientific, literary or benevolent
purposes. together with the land, not exceed
ing forty acres, occupied by such institutions
if not leased or otherwise used with view to
profit; and all books, papers, furniture, appa-
ratus and instruments belonging to such asso-
citation, and used exclusively for sclentInc, Mt
erary or benevolent purposes.
4th. Allmoneys and credits belonging eA-
clusively to universities, colleges, academies
or public schools of any kind, or to relg1ous,
literary scientific or benevolent institutions or
associations, appropriated solely to sustaining
such institutions or associations, not exceed
ing in amount or in the income arising there
from, the limit prescribed by the charter OF
such institution or ASSOCIATION.
5th. All property belonging exclusively to
this state or the United States.
9th. ALI property belonging exclusively to
any county, city, town or school district, ex-
cept LANDS DID OH iOf counties VI CITIES Oh taA
sales. <
It'll. All works, machinery and fixtures be-
longing to any town, city or village, used ex-
clusiyely for conveying water TO such town, city
or village.
Sth. All fire engines and other implements
used for the extinguishment OF fires, with the
buildings used exclusively for the safe keeping
thereof, and for the meeting of fire companies,
whether belonging to any town, city or village,
or to any fire company organized therein; also
all lands used exclusively for fair grounds by
any state or county agricultural society, to-
gether with all personal property owned and
used exclusively for such societies,
9Th. Household and kitchen furniture and
beds and bedding, not exceeding IN their ag-
gregate value two hundred dollars. s..
10th. Provisions and fuel provided by the
head of family to sustain the members there
of for period not exceeding six months; but
no person from whom compensation for board
is received, shall be deemed a'member OF the
family within the meaning of this act.
18th. The wearing apparel of every person,
and all family pictures.
18TH All animals and animated things not
specified in the eighth section of this act.
18th. All public libraries, family libraries,
and the school books of every person and fam