Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1865-05-20

to be selected by such person at the time of
| listing. -
| 18th. The property of all Indians who are
not citizens, except lands held by them by
purchase, and the personal property of civil
| lie Indians owning or occupying farms not
IN an Indian reserve.
BY WHOM AND WHERE PROPERTY SHALL BIZ
LISTED
Sec. 4. EVery person of full age and sound
mind not married woman, shall list all per-
sonal property subject to taxation, of which
sul b person Is the owner, lessee, or occupant
Including all moneys IN his possession or sub
ject to his order, check or draft and all cred
| it's, except as by this act exempted, due or to
become due from any person, company or cor
| poTatlon, whether In or out OF the county In
which such person may reside or such COM
pany be located: prOrided, hOarere5., that mon
ey collected as agent for any person, company
or corporation, which is to be transmitted inn
mediately to such person, company or corpOr-
Iation, shall hot be listed bv such agent; out
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, p1'Ouaded, further, that bona
i fde debts owing by any person, company Or
CORPORATION may be deducted from the gross
/ amount of credits belonging to such person,
company Or corporation; and the person max
ling out the statement OF his personal property
to be given to the assessor, need only set forth
the amount of his credits remaining after such
deductions. But no person, company or cor
1
account of any bond. note or other obligation
Given To anv mutual insurance company, nor on
account of any unpaid subscription TO any rellg-
/ ions. literary scientific or benevolent mstItu-
tion or society. But no acknowledgment of Ii
| debtedness. not founded on actual considera-
/ tion., shall be deemed debt within the
meaning of this act The property OF every
i ward shall be listed by his guardlan' OF ever!
minor. by his father, if living, or OF sound
mind: but if his father be not living, or be III
sane. bv his mother; and il neither father nor
mother is living, by the person having such
property in charge: Inc properly oi eerS
mind and not absent from home; but II her
husband be insane or absent, her property
shall be listed by herself Any properly held
s5n trust for the benefit of another, shall be
| listed Inv the trustee The property of every
es-tate of deceased person, shall be listed by
the executor or administrator. The property
of persons or corporations whose assets are III
the hands of receivers, shall De nsteu Dy SUCH
receivers; and the property OF every other
cornoration. company or firm, subject TO taxa
ton under this act, shall be nsteu Dy the Piih-
cipal accounting officer, or oy an agent VI
partner thereof. Merchants and lnanuiac-
turers' stock, moneys and credits, snan p1
listed under two separate heads; merchants
and manufacturers stock forming one item,
and money and credits forming another item,
in the statement to be required to be deliver
ed to the assessor.
perry in behalf of theirs, shall list such pro-
perty in the same town or city in which he
would be required to hist If 1T were his own;
but he shall list such property separate ana
apart from his own, specifying the name OF
tine Derson estate, company or corporation 10
which the same may belong. All toll bridges
shall be listed in the town or ward wnere the
foil is taken. Merchants and manufacturers
stock shall be listed and taxed each year IN
the town or ward in which 1t was situated on
the fifth day of June, in each year; but All
other personal property shall De hsted anu
taxed each year In the town or waru III "llIci
the person charged with the tax thereon
resided on the fifth day of June, IN each
Sec. G. Property held under lease, belong
ing to any religious, literary, sclentlnc OF Ie-
nevolent institution or society incorporates,
nuincorporated. shall be considered, Tor all u
purposes of taxation, as the property OF tle
person holding the same, and sucn properly
shall be so listed by the person having charge
thereof But lands held under lease from any
University. college or other literary institution
or society, granted by congress Tor fellSious
or school pfIrposes shall not be required 20
nav anv tax from which such leaseboid estate !.
is exempt by law authorizing the lease;
Sec. z. Every person required by TINS act
TO LIST property, shall make out and verify by
his oath and at any time after ten days from
the time of receiving notice 10 that enecI nun
the assessor, shall deliver to said assessor, on
demand. statement of all personal property
which by this act he is required to list, either
as owner thereof, or as parent, guardian, hus-
band wife trustee, executor, administrator,
receiver. accounting officer, partner, agent or
Sec. 8. Such statement shall truly and dis
tinctly set forth: y,
old. -.
Sd. The number of mules and asses over
one year and half old.
9Th. The number of sheep over six months
5th. The number of hogs over six months
9th. The number of pleasure carriages of
every description.
sth. The number of piano fortes and me
The eight items of personal property above
specified shall be known and deslgnaIea ID
this act as ssenumerated an icles." The state
ment required to be given the assessor shall
also contain, as distinct and separate items,
the amount of moneys and credits, the amount
of merchants and manufactarers STOCK, anu
the aggregate amount of all articles OF persoL-
al property which the person making the STATE
ment is required to list; and in no case sha
the person making the statement be allowed.
to value the personal properly MIlcn nc a,,ot
quired to list, but when such property cannot
be exhibited to the assessor; II shala De ms
dutv. after making diligent inquiry OF the per-
son listing the same, or any other person ac|
Qualnted With SdlQ pTOpeItgs viii. O 'AC" ~
determine its real value, to aftix q value there
to which, in his opinions may be nearest TO Hs
true value as established By the board OF as
SCISSORS Such statement shall set forth the
amount of credits which such person Is re-
uuired to list, after deducting therefrom the
indebtedness which the person making such
statement is entitled to deduct, agreeably TO
the provisions of this act. All property to
be listed. shall be listed as of the hfth day OF
June in the year in which the same is assessed,
and the transfer or sale of any taxable per-
sonal property subsequently to said nth day
of June, shall not authorize any person TO
omit the same from his list, although such list
be not made out until after the sale or trans
fer of such property, but all such property
shall be listed for taxation in the same mai
ner as if no sale or transfer thereof had been
made.
Sec g. No person shall be required to IN
clude in the list of personal property any por-
ton of the capital stock of any company or
corporation which is by law exempt from tax
alton, or which is required to list is capital
and other personal property as a company or
corporation, nor any portion OF the capital
stock of any company or corporation when Is
required by law to pay tax on Its capltal,
profits or dividends; but all other Incorporated
Companies shall be required to list, by their =
president secretary, or other accounting
Jfficer, the full amount of stock paid IN and
as capital stock, at its true value In
money; and such stock shall be taxed as other
6ersonal property.
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