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

law was required to list either ON my own accoun
or in behalf OF others, according to the best OF ma
| knowledge and belief; and that in deductng tn
| amount of my indebtedness, 1 have included N
other than bona Jds indebtedness accrnine from &C
tual consideration, and have not exceeded the tru
A .sWorn and subscribed before me. day
| -, A. ID. IS. ),
which oath shall be administered by the assessor
and attached to such statement. And each OF sue
assessors shall, annually, except for those year
when the valuation of all the real property Ia Tn
state is required TO be taken, list and value all res
property which shall have become subject TO tax
don since the last listing of property in the town
citv And if the assessor shall discover that an
real or personal property which was subject 10 taxa
tom hsd not been assessed, or for any other caus
any portion of the real personal property escape
taxation for the last preceding year. it shall be to
duty of the assessor to include the propert
which has so escaped taxation, IN bi
assessment, by listing such property "a 2
twice its real value. And the said assessor shal
also list an new structures of over one hundred dol
lars in value which shall not have been previously
Included in the valuation of the land on which the
| stand, and shall return the valuation OF such neN
| entries and new structures with ms return OF To-
valuation of personal property, under the head o
''new entries and new structures And the sai
assessor shall set forth in such return the parcel
real property on which each of such new structure
shall have been made and the true value added q
such real property in consequence OF such structura
shall be deemed the true value of such real pro
perty. a'f14eaV1 a5G
Sec. 80. If anv structure of over one hundres
dollars in value which had been erected previousl
to the last valuation of the land on which the sam
shall have stood. the valuation (which shall hav
been added to any former valuation of said land
shall have been destroyed by fire, flood or otherwise
the assessor shall determine, nearly practica
BILE, how much less such land would sell for in con
1 sequence qf such destruction, and shall make
return thereof as provided in the case of sruc
hat far..1.
shall be arrived at by deducting from the former
valuation the loss sustained by the destruction Of
| such structure. Az q q 4A8@-
/ Sec. 81 In every case where any person shall re
fuse to make out and deliver to the assessor state
ment of per sonal property as required by this act
or shall refuse to make cath to the truth of such
statement. Or any part Their of whichby this act he
is require 10 verify by bis oath, and in every case
wheTe y person, by res.son of absence or any other
cause sha neglect or fail 10 make out and deliver
n state aforesaid, the assessor shall pro-
coed TO ascertain the number and velue of each de-
scFption of the several articles of personal property
enumerated in the eighth section of this act; also
| the amount of moneys and credits, or merchants
aud manufacturers stock. and the aggregate value
of all other articles of personal property subject 70
taxation. of which statement shall be withheld by
the person required to list the And to enable
the to arrive the above facts he is here
| by authorized TO examine, on oath, any person
whom he may suppose TO be possessed of the neces-
/ sary information ls
Sec 35. Hany person who shall be required by
the assessor to give evidence, as provided in the
foregoing section, shall refuse 10 be sworn by the
assessor shall refuse to testify after having been
sworn the assessor may apply To any justice OF the
i peace of the county, who shall summon such per-
son TO appear before him, at such time the asses
scr may designate, and answer, OATH all pertinent
questions which may be put t. him by the assessor
or his agent, touching the amount and value of the
property which the person refuses to list.
Sec. 81. Every constable and witness shall be
subject to the same penalties for neglect refusal
to obey the process OF Injustice. for refusing
10 obey any process of justices Of the peace in civil
cases. and they shall receive the same fees as for
like services in civil cases. All cotss which may
grow out of the procedure authorized by this and
the foregoing section, shall be certified by the jus
tice 10 the clerk of the town or city in which the
person so refusing TO list his properly resides and
upon the property of the person so refusing. and
snail be collected, as other taxes; and when such
costs shall have been collected the shall
pay the amount to such justice on demand to be by
him applied TO the proper person.
Scc. 81. Zach assessor shall enter in a column
to be provided for that purpose opposite each entry
of personal property, the words, 'by the owner"
or 'by the assessor. it shall have been listed by
the person required to list the same by himself
and il any person whose duty it is list personal
property for taxation shall refuse to list the same,
or shall refuse to taEe and subscribe the oath re-
quired of him by this act, the shall euter
the words, refused to swear" opposite the name
of such person; and II any person required to list
property fortaxation shall have been rendered I'M
able to list the same by sickness, absence from
home or other unavoidable occurrence. the assessor
shall enter opposite the name OF such person such
words will express the cause OF his inability 10
list his personal property.
Sec. So. If any person shall have been prevented
by sickness, absence from home, other unavoida-
BILE occurrence, from making out and delivering to
the assessor the required statement of his property
he may, at any time before the first day OF August
ext ensuing make out and attest before the cler of
the board of supervisors, who is hereby authorized
TO administer such oath, such statement as is re-
CURED by this act; and in such the said clerk
shall make an entry thereof on the return for the
ProPer ton or city. or correct the corresponding
item IN the return made by the assessor as the case
L.
ceived from any person who refused to make out
attest on OATH and deliver to the assessor such state
nent at the time required by this act; nor shall such
statement be received from any person who shall
not first make and f'e with said clerk an affidavit
setting forth that he absent from home without
design to avoid the listing of his property or was
prevented by sickness other unavoidable occur
renee, from making out and delivering to the asses
sor the required statement within the time required
by law.
sec. 80. Each assessor shall, on or before the
first day of july annually, make out and deliver TO
the clerk OF the board of supervisors of his county
return in tabular form aud alphabetical ORDER of the
names of The several persons, companies and cor
porations in which personal property shall have
been listed in his town city, and in appropriate
column opposite each name he shall state the ag-
gregate value OF PEI sona property listed in the name
OF each person company or corporation. The as
SCISSOR shall include in has return IL separate col
umns, new entries, new structures and structures
destroyed, as heretofore provided.
Sec. 40. Iach assessor shall at the timehe is re-
quired to MAKE his return to the clerk of the board
of supervisors also deliver to the said clerk all the
statements of properly received from persons re-
quired to list the same, which statements shall be
arranged in alphabetical order by the assessor and
shall be fled and preserved by the said clerk. II
Sec. Al. Each assessor, when making his return
of pesonal property, shall take and subscribe an
OATH which shall be certified by the officer admins
tering the same and attached to the return which he
is required to make, in the following form to-wit:
II, -. assessor for the -, in the county
Of, do soemny swear that the value Of the personal
property of which statements have been made and at
tested by the oaths of persons required to list tho
same. is truly returned set forth in such state
ments that in every case where have been requir-
ed to ascertain the amount and value of personal
property of any person. company corporation, ]
have diligently, and with the best aids could CON-
mand endeavored to ascertain the amount and value
OF such property and, as verify believe, the full
value thereof set forth in the annexed return and
in no case have knowingly omitted to demand of
any person of whom L was required to make
such demand. statement of the description,
amount and value of personal property which he il
required list for taxation nor In any way connived
valuation of pre- perty.' - ~ r~s
Sec AZ. 1t shall be the duty of the clerk of the
board of supervisors Of each county, to- add to the
valuation of all personal property returned to the
assessor which the owner other person whose
duty it was to list behalf of the owner, neg
lected or refused to list, TO the value of which
such person refused to swear, required by this
act, ffty per centum the value so returned; and
If the said clerk shall have reason to believe that in
any such case the value returned by the
below the true value of such property he may nsti
tute such examination as he shall deem necessary
10 enable him to ascertain the amount and value of
such property. And for that purpose he is hereby
invested with all the authority conferred upon
in cases where persons refuse to list their per-
sonal property. as required by this act.
Sec 43. H. upon examination of returns made by
the clerk supervisors shall
discover that any parcel of real property shall have