The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1865-06-01
LAWS OF WISCONSlN-OFFICIAL.
Published April 90. 1861
CHAPTER SIS.

CAM n IL n n ObSa
AN ACT to codify and consolidate all laws re-.
lative to the assessment of taxes, and amend
6tOry of chapter l67 of the general laws OF
1859, end of chapter Is of the revised statutes,
entitled of the assessment and collection of
taxes"
The people the state of Wisconsin, represent
ed in senate and assembly do enact as follows
Section l. All property in this state, real and
personal, not expressly exempted therefrom,
shall be entered on the list of taxable property,
IN the manner prescribed by this act
Sec. 2. The terms real property "resl es
tate' and land" when used in this act shall
include not only the land itself, but all build
ings, fixtures. Improvements, rights and privi-
leges apperia,ning thereto The term personal
property, shall include every tangible thing
which is the subject of ownership. not forming
part of any parcel of real property also. all tax
certificates. judgments. notes, bonds and mort,
cages and all other evidences OF debt secure,i
by lien real estate also, the capital stock,
undivided profits, and ali other means not form
ing part of the capital stock of every compa-
ny, Incorporated or unlncUrpOra;ed, aud every
share or interest in such stock, profits or means
by whatsoever name the same may be deslgna~
led and also every share or interest in any snip,
vessel or boat used in navigating any of the
waters ~ihin or bordering on this state, wheth
pr such ship, vessel or boat ehAl be within the
jurisdiction oil this state or elsewhere The term
silver coin and bank notes, whether in posses-
sion or ON deposlte, ubect to be Withdrawn in
money on demand The term, ''cred t. when
used III This act, shall mean and include every
demand tor money. iaoOr other valuable
thing. whether due or To become due, but mol
secured by lien real estate /; provided. thai
pensions receivable from the United States, OIL
from any OF them, salaries or payments expected
to be received tor la 90r, or services expected &c
be performed or rendered, shall not be deemed
annulties within the meaning OF this acts The
words personal property when used in ihi'
act in heir general sense, shall include all tax
able property other than real property The
word, village when used in this act shat
include every place which is laid out in lots o.
blocks other than incorporated cities. The word
| cities. +, a Include only such places as ar'
incorporated cItles, The wVrd, he his
or HIM, when u,el to refer to female
shall be held To mean she, - ''hers" or her
| and when SO used as to refer to more than on
person. they theirs OF Them as tn
sense may require In complying with the pro
visions of this act, persons conscIentiously op
posed to taking oath, may Substitute an at
firmatjnn therefor; and in all such cases tn,
word, swear shall be held TO mean, affirm,
and the word, OATH, shall be held to mean
affirmation
| PROPERTY EXEMPT FROM TAXATION.
Sec. 3. The properly described in this section
| TO the extent herein limited, shall be exemp
! from taxation:
| lst. All buildings used exclusively as publ,
school houses, places of pu bile worship, or bott.
with the furniture and books therein contained
used exclusively for the accommodation o.
schools or religious meetings. together with tn,
| grounds occupied thereby, not exceeding in AM
one ten acres, if not leased or otherwise
used with view to profit.
I'd All lands used exclusively as public grave
yards.
3D. All buildings belonging to scientific, liter
| airy or benevolent associations. used exclusively
| for scientific, literary or benevolent purposes
together with the land not exceeding fort,
acres occupied by such institutions if not lease
| or otherwise used with view TO profit and al
books papers. furniture, apparatus and instru.
ments belonging such association, and uset
exclusi ely for scientific. literary or beuevUlen
purposes
Am All moneys and credits belonging exclu
sively to universities, colleges academies or pub
J lie schools OF any kind, 10 religious, literary
| scientific or benevolent institutions or essocia
| lions, appropriated solely to sustaining such in
situations or associations, not exceeding il
amount or in the income arising tbererom, TIL
| limit prescribed by The chapter oi such institu
| ton or association
| 5 All property belonging exclusively to thi
state or the United States.
| 9th. Ali properly belonging exclusively tt
any coanty, city, town or school district, ex
cept lands bid off Tor counties or cities on tal
| sales.
9TH. All works, machinery and fixtures he
! longing TO any town, city or village used ex
clusively tor conveying water to such town, cit,
or village
9Th. All fire engines and other implements usel
| for the extinguishment of fires, with The buld
ings used exclusively for the safe keeping there
OF and for the meeting of fire companies, wheth
or belonging to any town, city village. or t,
any fire company organized therein also, al
| lands Used exclusively for lair grounds by anI
state or county agricultural society, togethe
with all personal property owned and used ex
| cl usively for such societies.
| 9th. Household and kitchen furniture ant
beds and bedding NOT exceeding Ill their aggre
gate value two hundred dollars
| 10th Provisions and fuet provided by tn
head of a family 10 sustain the members thereo
| for period not exceeding six month s; but n,
person from whom compensation for BOARD i
received, shall be deemed member of the fam
lily within The meaning OF this act,
llth. The wearing apparel of every person
and all family pictures.
| 18th. All anmgs and animated things no
specified in the eighth section of lhis act.
| 18th. All public libraries. family libraries
and the school books of eve-y person and fami
~, not exceeding in value, j. any one case, on
| hundred dollars for each person or family
| 18th Each person shall be entitled to exemp
ton on other personal property excepting none
and credits and the articles enumerated in su b
| L, o,
an amount not exceeding one hundred dollars
TO be selected by such person at the time of list
ing
| 18th. The property of all Indians who are nc
citizens, except lands held by them by pur
chase, and the personal property of civilize
Indians owning or occupying farms not in a
Indian reserve
BY WHOM AND WHERE PROPERTY SHALL B
| LISTED.
Sec. A. Every person of full age and SCUM
mind, not married woman, shall list all per
sonal property subject to taxation. OF whic
such person Is the owner, lessee, or occupant
| including all moneys in his possession or su biec
to his order, check oc draft, and all credits ex
cept as by this act exempted, due or 10 becum
due from any person company or corporation
whether in or out of the county in which suci
person may reside or such company be located
proUaded. hOuerer. that money collected ss agen
for any person. company or Corporation which
is to pc transmitted Immediately to such person
company or corporation, shall not be listed b,
such agent; but such agent, shall if required
by the ASSESSOR state, under oath, the amount
of such money in his hands and TO whom the
same is TO be transmitted; and groyided fur.
Their, that bona fde debts owing by any person
company or corporation may be deducted from
the gross amount of credits belonging to suct
person, company or corporation and the Dor
oon making out the statement OF his personal
property W ue gwen 10 tue assessor, n6eu only
set forth the amount of his credits remaining at.
ter such deduction. But person. company OF
corporation shall be entitled to any deduction
on account of any bond. note or other obliga alton
given to any mutual insurance company. nor on
account of any unpaid subscription to any re-
ligious, literary, scientific or benevolent nsttu-
ton or society. But no acknowledgment OF
Indebtedness, not founded on actual considera-
on, shall be deem ed debt within the meaning
OF this act The property of every ward shall
be listed by his guardian; of every minor by
ms father if living or of sound mind but if his
father be not living. or be insane, by his moths
or and 1t neither father nor mother is living