The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1865-06-01

Sec. %. Ii any person VINO snail De Tequu GU
by the assessor to give evidence, as provided IN
the foregoing section. shall refuse to be sworn
by the assessor, or shall refuse to testify after
having been sworn, the assessor may apply 10
any justice OF the peace of the county VINO
shall summon such person to appear before
him. at such time as the assessor may uesIg-
nate and answer on oath, all pertinent ques-
tons which may be put TO him by the asses
sor or his agent, touching the amount ana val
ue of the property which the person refuses 10
list
act To the same penalties for neglect refusal to
obev the process OF such justice for refusing to
obey any process of the peace in civil cases
and they shall receive the fees for like servi
ces in civil cases. All costs which may grow out of
the procedure authorized by this and the foregoing
section, shall be certified by the justice 70 the clerk of
the town city which the person so refusing to
list his properly resides, and shall be- by such clerk
added to the levied upon the property of the
person % refusing z, shall be collected other
taxes apd when such costs shall have been collect
ed the treasurer shall pay the amount to such jus
tice on demand, to be by him applied TO the proper
person.
sec 81 Each assessor shall enter in column to be
provided for that purpose, opposite each entry of
personal property, the words "by the owners" or
by the assessor it shall have been listed by the
person required list the same, by HIMSELF and if
any person whose duty it is to list personal property
for taxation, shall refuse TO list the same, shall
refuse to take and subsc. ibe the oath required of aim
by this act, the shall enter the words
fused to swear" opposite the Of such person
and if any person equired olis properly for taxa
ton shall have been rendered unable to list the same
by Sickness absence from home, or other unavoda-
BILE occurrence, the shall enter opposite the
name of such person such words will express the
cause of his in ability list his personal property
Sec. IS. If any person shall have been prevented by
sickness, absence from home, other unavoidable
occurrence. from making out and delivering to the
the required statement Of his property, he
may, at any time before the first day of august next
ensuing mako out and attest before the clerk of the
board of Supervisors who is hereby authorized to adj
minister such oath such statement is required by
this act and In such case the said clerk saa make
an entry thereof the return for the proper town or
city or correct the corresponding item in the return
made by the assessor, as the case may require But
no such statement shall be received from any person
who refused to make out attest oath and deliver
to the assessor such statement the time required by
this act shall such statement be received from
any person who shall not fl st make and file with said
clerk affidavit, setting forth that he absent
from home without design to avoid the listing of his
property, or prevented by sickness or other un.
tavodable occurrence from making out and delivering
the assessor the required statement within the time
required by law.
Sec. SO. Each assessor SHALL on or before the first
day of July, annually, make cut and deliver to the
clerk Of the board of supervisors of his county re-
turn in tabular form and alphabetical order of the
names of the several PERSONS companies and corpo.
rations in which personal property shall have beer
listed in his town or city, and in appropriate col
umn opporie each name, he shall state the aggregat,
value ofpersonal property listed in the name Of eacl
person. company or corporation. The assessor shall
include in his return, in separate columns new en-
tries, new structures and structures DESTROYED al
| heretofore provided.
40. Each shall at the time he is reuur
ed to make his return to the clerk of the board of
pervisors also deliver to the said clerk all the state
mens of property received from persons required t
list the same, which statements shall be arranged il
alphabetical order by the assessor, and shall be flee
| and preserved by the said clerk.
| Sec. al. Each ASSESSOR when making his return o
personal property, shall take and subscribe an oath
which shall be certified by the officer administering
the same, and attached to the return which he is re
quired to make, in the following form, to.wt
| i, -, assessor for the -, in the county o
-, do solemnly swear, that the value of the per
sonal property Of which statements have beef
made and attested by the oaths of persons requir
ed to list the sAme Is truly returned as set fort
/ in such statements; that in every case where
have been required TO ascertain the amount AM
value OF personal property OF any person, compa
my, or corporation. / have diligently, and wit
the best aids could command endeavored TO as
certain the amount and value Of such prop ert,
and as verify believe. the full value thereof
set forth in the annexed return; and in no cas-
have knowingly omitted to demand of any pei
son of whom was required to make such deman
a statement of the description, amount and valu
of personal property which he was required to Id
for taxation, nor in any way connved al any vi
olation OF law IN relation to the listing and Valu
| alton ofprOperty,"-
Sec. AZ ltshall be the duty of the clerk of th
board ofsupervisors of each county, to add to til
| valuation OF all personal property returne
| to the assessor, which the owner or other perso
whose duty it was to list on behalf OF the owner
| neglected or refused TO list, or to the value G
which such person refused to swear as reuuire
| by this act, fifty per centurp on the value so re
turned, and If the said clerk shall have reason t
believe that in any caee the value returned b
tue assessor ~ below the true value of such prop
i erty, he may institute such examination as b
Ilshall deem necessary TO enable him TO ascertain
the amount and value of such property. An
for hat bai 10 al
| the authority conferred upon assessors in case
where persons refuse to list their personal prop
erty, as required by this act.
| Sec. AZ, If, upon examination of returns IN ad
by assessors, the clerk of the board of supervisor
shall discover that any parcel of real propert
shall have been omitted in the return of any as
| SCISSOR, he shall add the same to the list of req
| property, with the name of the owner, if known
as separate parcel, or to any parcel returnd b
the assessor, as the case may req uire: and in an
such case the said clerk shall forthwith notify tn
assessor in whose return such omission occurre
lofsuch OMISSION and such assessor shall forth
with proceed to ascertain and return to sal
clerk, the value of such real property so omitted
/ Sec A. Each clerk of the board OF supervisor
shall correct any error in the description or guam
tity of land contained in the list of real propert
in his county, but he shall make no deductio
from the yalua alton OF any parcel of real property
except as required by this act.
I Sec. 40. 1t any clerk Of The board of superyis
| ors shall discover that any assessor has 0mitte
| in his retarn any property which he was legal
required to return, he shall authorize and requir
such assessor TO correct such error or omissio,
and such assessor shall, within ten days afte
having been So authorized and required proeee
| to correct any such error omission, and max
| return thereof to the said town clerk.
| Sec. 40, he clerk of the board of supervisor
of each county, shall make out a complete assess
ment roll of each town and city in his county
( including all such additions as shall have bee
made to the return Of the several assessors agree
| ably to the provisions and requirements of thi
| act, ARRANGED IN ihe following form, 20 wit: Fac
parcel OF real propertyn each of the several town
Iof his county, other than village property, sha
/ be entered on such roll lin numerical order as t
sections and sub divisions thereof opposite to tn
name OF the owner, if known; ana in q separat
column, the said clerk shall set forth the valu
which then stands affixed to each separate par
Gel; ard each parcel of resi- property in each vii
lage and city in his coaRtv, shall be entered o.
the assessment roll fer such village or CITY, in nu
mericai order as to lots aud blocks, opposite tn
name of the owner, If known and in a sonar
ate column he shall set forth the value which the
STANDS afnxeato each parcel of such real property
I-And If any parcel of real property, living With
the llmlts OF any village OF city be other than
lot or part thereof the said clerk shall set fort
ION on such roll the number Of acres the humble
Eand range of the town, the number of the sec
ton and subdivision thereof, The value of per
't eSN " 0l-S pSlSUl COulpdlly O
corporation, shall be catered on said roll seDar
ate from real estate, opposite the name in whic
the same is listed, which names shall be arrange
in alphabetical OgdeT. And the said clerk shal
transmit the appropriate assessment roll TO tn
clerk of each OF The towns aud cities of his county
on or before the 10Th day of November, annually
and the clerk OF the board of supervisors shaI
designate on OF each such assessment rolls, tn
amount of State and county tax which the tow
or city towhich such roll belongs is required t
pay. He shall also desig nate on each of suoh as
sessment rolls, the per centage which shall hav
been ordered by the county board of supervisor
tor county school tax: prOpided that il the coun
ty board OF supervisors of any county shall no
have determined the amount OF the county ia
or school tax which shall be apportioned to tn
several towns, cities and incorporated villages
in such county, within the time specified in tbi
section for sending the assessment rolls to III
towns, cities and incorporated villages it sba
be the duty OF the said clerk, Immediately afte
the amount of such tax shall have been deter
mined by said board, to forward to the clerk q
inv ~ nj ,o1 i H.