Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-05-13
/" STATE OF wrscossIs. ; S.

Is STATE OF WISCONSIN, q.
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81 do solemniy swear. that In the abose state
ment have truly set forth all personal property
which BY law 1 was required TO list either en- my
own account or In behalf Of othe according the
best Of my nowedge and belief and that Ia de-
ductng the amount Of my indebt dness, have in
G uded other han bona ftds indebtedness ac-
cruiug from actual consideration, and have not
exec eded the tue amount thereof
80 sworn and SUBSIDIZED before me, this - day
sc. E., ASSESSOR
which ath shall be administered by the assessor
and attacned to such statement. And each Of such
assessors shall, aDn ualy. except for those years
when the val ton OF all the real property 10 the
state is required TO be taken, list and value all
taxation since the last listing of property in his
town or city. And il the assessor shall discover
that any real OF personal property which was sub
other cause any portion of the real or personal
property escaped taxation for the last preceding
year, it shall be the duty OF the ssessor to include
the property which has escaped tax afion in his
as listing such property at twice its real
value. And the said assessor shall also list all new
structures of over one hundred dollars in value,
which stall not have been previously included in
the vauati n of the land On which they stand, and
shall return the valuation of such new entries and
new structures with his return OF the valuation of
personal properly, under the head of new entries
and new structures" Aud the said assessor ehall
set forth in such return the parcel of real property
on which each Of such new structures shall have
been made, and the true value added to such res
property ia consequences OF such structure, and
such increase added 20 the former valuation, shall
be deemed the true value Of such real propsrry.
See. 33. If any structure OF over one hundred
dollars in value, which had been erected previously
TO the last val uaton OF the Ian which the same
have been added TO any former VALUATION of said
laud, shalt have been destroyed by fire, flood
otherwise, the assessor she'll determine as nearly
as practicable, how much less such land would sell
for In consequence OF such destruction, aud shall
make return thereof as provided in the case ofnew
structures; and the true valuation OF such real
property shall be arrived at by deducting from the
former valuation the loss sustained by the destruc
ton of such structure.
Sec "a. In every case where any person shall
refuse to make out and deliver TO the assessor
statemsnt OF personal property, as required by this
act, or shall refuse to make oath to the truth of
such statement, or any part thereof which by this
act he is required verify by his oath, and in every
case where any person, by reason of absence any
other cause, shall neglect fail TO make out and
deliver such statement as Aforesaid, the assessor
shall proceed to ascertain the number and value Of
each description of the several articles personal
property enumerated in the eighth section of this
act also, the amount of moneys and credits, or
merchants and mar ufacturers' stock, and the ag-
gregate value of all other articles of personal prop
erty subject to taxation, of which a statement
shall have been withheld by the perion required TO
list the same. And to enable the assessor TO arrive
at the above facts, he is hereby authorized co
anime, oath, any person whom he may suppose
to be possessed of the necessary information.
Sec. S. If any person who shall be required by
the assessor TO give evidence, as provided IN the
foregoing section, shall refuse to be by the
assessor, or shall refuse to testify after having
been swora, the assessor may apply to any justice
Of the peace of the county, who shall summon such
person to appea- before him, at such time the
assessor may designate, and answer, on oath, nj
pertine nj que tions which aaay be tut to him ~
the assessor bis agent, touching the amount anu
value OF the property which the Ierson refuses to
list.
subject to the same penalties for Regect or refusal
to obey the process of such justice, for refusing
obey any process of justices of the peace in civ
IL cases, AMI they shall receive the same fees as
for like services in civil ea,es All costs which may
grow out of the procedure authorized by this and
the foregoing section, shall Re certified by the jus
tIee to the clerk of the town city in which the
person refusing to list hi property resides, and
shall be, by such CLERK, added to the taxes levied
upon the property of the person so refusing, aud
shall be collected as other taxes; and when such
costs shall have been collected, the treasurer shall
pay the amount to such justice demand, to be by
him applied TO the proper person.
Sec. 81. Each assessor shall enter in q column
to be provided for that purpose, opposite each en-
try of personal property, the words, SHY the own
erD or ssby the ASSESSOR it shall have been list
ed by the person required 10 list the same, or by
himself; and If any person whose duty it is to list
personal prop erty for taxation shall refuse to list
the same, shall refuse to take and subscr be th
oath requires of him by this art, the assessor shall
enter the words, refuse To- scar opposite the
name of s0on season; aud II any person required
to list property for taxation shall have been rem
dered unable TO list the same by sickness absence
from home, ether unavoidable occurrence, the
shall enter opposite the name of such per-
such words viii express the cause of his in
ability to list his personal property.
Sec. IS. If any person shall have been prevent
ed by sickness, absence from home, or other una
ing to the assessor the required statement of his
property, he may, at any time before the first day
of August next ensuing, make out and attest be-
fore the clerk CT the board of SUP srvsors, who is
hereby authorized to administer such oath, such
statement as is required by this act and in
such case the said clerk shall make entry there
of 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
er to the assessor such statement at the time
quired by this act shall such statement be
ceiyed from any person who shall not first make
and file with said clerk an affidavit, setting forth
that he was absent from home without design to
avoid the listing of his property was prevented
by sickness other unavoidable occurrence, from
making out and delivering to the assessor the re-
quired statement within the time required by law
Sec. 80. Each assessor shall, before the
first day of July. annually, make out and deliver
to the clerk OF the board of superv of his
ty, return in tabular form aud alphabetical order
of the names of the several persons companies and
corporations in which personal property shall have
been listed in his town city, and in appropri-
ate column opposite each name, he shall state the
aggregate value of personal property listed in the
name of each person, company or corporation. The
assessor shall include in his return, in Separate
col umns, entries, new structures and struc-
lures destroyed, as heretofore provided.
Sec. 30. Each assessor shall at the time he is
qured make his return to the clerk of the board
OF supervisors also deliver to the said clerk all the
statements of property received from persons re-
CURED to list the same which statements shall be
arranged in alphabetical oeder by the assessor and
shall be fled and preserved by the said clerk.
Sec. Al. Each assessor, when making his return
of personal property, shall take and subscribe an
oath, which shall be certified by the officer admin
stering the same, and attached to the return which
he is qnired to make, in the following form,
to-wit:
al, -, assessor for the in the coun-
ty OF -, do solemnly swear, that the value of
the personal property of which statements have
been made and attested by the oaths of persons
required to list the same, Is truly returned set
/ have been required to ascertain the amo unit and
value of personal prOpe rty Of any person. company
or corporation, have diligently, and with the best
aids could command, endeavored to ascertain the
amount and value Of such property, and, as 1
verify believe the full value thereof is set forth in
the annexed return; and in case have know
ingly omitted to demand of any person of whom
was required to make such demand, statement of
property which he was required to list for taxation
nor 10 any way connved at any violation of Jaw in
relation to the listing and valuation of property"
Sec. a. 1t shall be the duty Of the clerk of the
board Of supervisors of each county to add 70 the
valuation OF all personal property returned to the
assessor, which the owner or other person whose
duty 1t was 20 list behalf of the owner
refused to list, to the value of which such per-
per centum on the value so returned; and If the
said clerk shall have reason TO believe that in any
such case the value returned by the assessor
low the true value of such property, he may in.
stitute such examination as he shall deem necessa-
~ to enable him to ascertain the amount and value
of such property. And for that purpose he is here
by invest ed with all the authority conferred upon
assessors in cases where persons refuse to list their