Dodgeville chronicle. [volume] (Dodgeville, Wis.) 1862-current, 1865-05-25
TIE Amended Assessment Law.

Our limited space, and the nominal
amount paid by the Legislature for the
publication of the laws, has obliged US to.
omit their insertion this year, consequent
" our readers are not as well posted in re-
gard to the acts Of the late Legislature as
they otherwise wouldbe. Wepropose to give
brief synopsis Of ore law passed by our
late Legislature, which probably affects g
greater number Of our readers than any
other one act-the amended assessment
law. Every tax payer should understand
the provisions Of that law, and it should be
the aim Of every one, not to evade if, nor to
dwarf his assessment to the smallest posi-
bic dimensions, but to fully and faithfully
comply with the requirements Of the law !;
by doing this you will remove from your
assessor much, if not all, the unpleasant
features connected with his very responsi-
lie duties. We make the following synop-
sis, not Of the entire law, but only Of so
much Of ii as relates to the rights and du-
ties of the persons required to fill out the
blank statements they may receive from the
assessor:
I. Personal property exempt trona assess
naent and nat to be i1.gIudsd IN t16list.
1st. Household furniture, beds, &c not
exceeding in value 5000.
Cd Provision and fuel sufficient to last
the person or family six months.
3D. All wearing apparel. and all family
pictures.
4th. Ali animals not specified in the
blank statement
9th. All family libraries ard school books
not exceeding in value $780,
9th. In addition to the above personal
property, not in horses, pleasure carriages,
watches, piano-fortes or malodeons, to be
selected By the owner thereof to the value
Of 500.
7th All bona fide debts OF the person or
firm to be deducted from the aggregate
amount Of moneys or credits Of said person
! or firm, bat from no other property. Thus
though person may owe debts to large
amount, but if he has no moneys or cred
its, there can be no deduction upon the
value of his personal property on account
Of said debts. Merchants are not allowed
to deduct their debts from the value Of their
goods in store, even though they owe or
their goods their entire value This NAV
seem hard, but it is the law.
9Th. All United States Bonds are exempt,
though it is not so stated in the law.
II. Time Of Assessnao,at and Return. All
property listed must be as Of the 9TH day
of June Of the current year, except in case
of merchants and manufacturer's stocks,
which must be listed according to the av-
erage monthly value Of goods On hand dur
ing the preceding year, or so much Of it
as the person or firm listing may have been
engaged in such business therein. The
statements, properly filled up and certified
to on oath, must be delivered to the assess
or at any time after ten days from the time
of receiving the blank.
III. RuJe8 for assessing.
LIST. All property is to be valued cat its
true value in money" ''or at it's usual sell
ing price" and moneys and credits are to
be entered at their fall value.
Cd. All personal property is to be asscss-
ed not by the person listing, but hy the
assessor, who may require each item to be
exhibited Tor inspection, though in case of
moneys or credits, and also in the case Of
merchants and manufacturer stocks, there
seems to be some discrepancy in the law,
yet the obvious intent undoubtedly is, (be-
cause otherwise irnpracticable), for the per-
son listing to fix the amount Of one, and
the value Of the other, according to the
actual facts in each case.
Sd. Allpersonal property and all moneys
or credits belonging to a person or firm,
wherever located, must be listed in the
town where the person resides, or the firm
carries on business. Thus merchants or
other persons having grain or other prop
erty il store in Milwaukee or elsewhere, or
moneys loaned out Or On deposit in bar Y
at any place abroad, are required to list tt
same where they reside.
4th. If any person receiving blank
statement shall have no personal property
subject to taxation, either on his own ac-
count, or on account Of others for whom he
may be agent administrator, trustee, &C.,
he is required to set forth such fact in the
statement, and verify it by his oath.
9Th. The property Of the wife must be
listed by the husband, and that Of minor
children by their father, guardian, or ad-
ministrator.
9th. In case Of the absence or inability
Of any party having taxable personal prop
erty, or the refusal Of any party to make
out and deliver his statement, it is the duty
Of the assessor to ascertain and enter in his
rolls the property thus non-reported or con
tumaciously withheld. TO this end he is
authorized and empowered to examine all
parties on oath, supposed to have the re-
quired information, and to compel the at
tendance Of such persons before Justice
Of the Peace, to answer all pertinent Ques-
tons, &c. All costs in such cases to be
returned and taxed to the person thus re-
fusing to make out this statement and col
lected by the treasurer as in other cases.
". Real Property The real property
IS to be all assessed this year, and it is the
duty Of each person owning q lot or tract Of
land, to furnish the assessor a correct des-
cription Of the same. If the description Of
any lot or tract, be defective and the own
er thereof neglect or refuse to furnish a
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