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

sec. Il. Every person VINO shall hold
| subject to his control any personal property
within this state. which shall have been unr>
chased with view of being sold al an advanc-
| ca price or proht, or which shall nave been con
signed to HIM Tor the purpose of being so sold
shall be held to be a merchant. Aud when such
person shall be repaired, according to the pros
Visions OF this act, 10 make out and deliver 10
| The assessor statement OF MS other personal
properly, he shall Include Ia such stat eInept The
value oil PERSONAL property appertalning to his
| business as merchant. And III estimating the
value OF such property, he shall estIma. e the
| average value OF ali such articles OF personal
| property which he shall have had in his posses.
sion or under his cOnIrU4, during the wear next
preceding the time OF making such statement
~ durln- mat portion OF SAID year which he may
| nave been engaged in such business In order
| to arrive at The average value OF such property
| M shall estimate the amount on hand "a npa,i ~
| as may be, IN each month OF the preceding year
or such part thereof as then may nave been en-.
gagged i'll sucn business; then aud the several
monthly estimates, and divide the aggregate by
me number VI months he may have been thus
engaged III business prCVlded, that no con
slgnee shall be Iequired 10 list tor taxation any
property Consigned to him Tor the mere purpose
ut beng stored or forwarded : and propioed FIR.
tier, that the word Person. when used in this
and the tour succeeding sections, shall be held
| to mean and include company firm or .cu,
poratiOn, as the sense may require
| Sec. IA. Every person who shall commence
merchandising III any town, city or village in
Ihi state, after the first Monday in JeIy in any
year, and the value OF whose personal property
50 employed, shall not have beer ii led Tor t,r
alton, shall report under oath to the clerk of tic
board 0i supervisors OF the county i'm which he
Is engaged IN business, the probable amount of
The average value OF personal property intended
by Tim 10 be so employed, and such amount
shall be entered by the said clerk on the assesses
ment rolls OF the town or city in which snch
business NAV be carried n 40 p.b
shall be taxed the same as il il had been retnrn
ed by the proper assessor. But il such reports
shall not be made to the clerk of the hoard ut
supervisors till alter the assessment rolls shall
nave been distributed among the towns and
cities, the said Clerk shall forthwith notify the
CLERK OF the proper town OF city OF the amount
~ such property, and the name OF the person in
which the same should be taxed, and The clerk
OF such town or city shall enter the same ON The
list of property for taxation with The amount OF
tax TO be collected thereirom
Sec, Is If any pei son shall commence mer.
chandislng as desgnated~in The foregoing sec.
ton. and shall not within two months thereafter
report In accordance with the requirements oi
section fourteen of this act, such person shall
forfeit aud pay two per cent on the value of the
personal property by him so employed and The
Value of such property shall be ascerta aimed b,
the testimony of witnesses called by the treas
urer OF the town or city III which such business
may be carried Oh: and the said penalty shaii
De collected by such treasurer, by suit before
amy Justice OF the peace court having juris
fIctlon thereof, aud when such penalty shall be
collected, The amount shall be dst iuutrd IN the
same proportion as other taxes: prOutded, il
shall be the duty of said treasurer TO notify such
merchant Of the above Requirement. of law, al
least thirty days before the commencement OF
such suit.
Ssc l6. Every person who shall purchase OF
hold personal property for the lurpOse of adding
to the value thereof, by any process ofmanuiac-
turing. refining, or by the combination of dir
fer ent materials, shall be held to be a manufac-
turer; and when such person shall be required
to make out a statement of other personal prop
erty tor taxation, he shall state the average val
ue, ascertalned as provided in section thirteen.
of all articles purchased or held tor The purpose
OF beng used III any such process OF manuiac>
turing, refining or combining which he shall
nave had on hand during tine year next preced-
lug the time OF making such statement and
such statement no shah attest on oath, as re-
CURED IN 9th CAGES
sec. IL. Every manufacturer shall list the
value OF ail eng ines, tools, and machinery of ev-
cry description moi form Dg part Of any parcel OF
real p operty, used or designed to lie used in any
processes OF manufacturing, as defined IN this
act.
DUTIES OF ASSESSORS IN RELATION TO THE BIENNIAL
VALUATION OF REAL PROPERTY
Sec IS. 1t shall be the duty OF the as essors
elected for the yeaf one thousand eight hundred and
my .hine and every second Year thereafter, 10 lis
aud value all the real properly of this not tx
press exempted fr3m taxation, III the manner pfo,
' ded by this act.
Sec ~ Eacn assessor shall make out, from such
sources OF lnfor nation shall be within his reach
correct and pertinent description of each pa eel
81 real property in town city ward. and shall
1esigLae the piece parcel tract of apd III the
oiher than village on which the owner occupant or
'ther person liable to taxation, resides and if he
hall deem it necessary, he may require the owner
occupant Of such property furnish such dsscrp-
Lon. II she ewner or occupant shall refuse neg
ect to furnish any such Inscription, when demands