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


tions and subdivisions thereof, with the name
of the owner, if known, set opposite to each OF
such parcels; andin a separate column, the
value by him attached to each parcel. SUCH
return shall set forth the name of each OF such
VILLAGES and cities, and If any parcel OF real
+ property living within the limits of any village
I or city be other than n lot or part thereof,
/ the return shall set forth the number OF acres
the number and range ofthe town, and the
number and subdivision OF the section, or sucl
/ other description as will be sufficiently peril
nent. sAssessors may Commence the labor D
assessment at any time after the third Monda.
in April.
Sec "A. Each assessor, when making hisre
turn of the valuation of real estate for thos'
wears when all the real estate is required to b'
valued, shall take and subscribe an oath. which
shall be certified by the officer administering
the same, and attached to his return to tn
clerk of the board of supervisors, in the fol
lowing form, to wit:
county Of -. do solemnly swear, that thu
return to which this is attached, contains
correct description of each parcel OF real pro
: perty within said -, as far as have Deei
able to ascertain the same; and that tne vaiu'
attached to each parcel in sald return Is as
verify believe. the true value thereof
The assessor NAV append to said oath, II M
t,eem # his duty to do SO, except as the Same
shall have been altered by the ltoWn, incor
porated village or city, board of equalization.
COUNTY BOARD OF EQUALIZATION.
! Soc o. The county board of supervisors o.
] eaelrcoJnty, shall constitute county board o.
Ie1ualization, and the clerk of the board of su.
psrvisors shall be the clerk of said board OF
! equalization.
Sec. 26. The county board thus constituted,
or majority of them, shall meet on the sec
ond Monday in July, annually, atsuch conve-
Inientplaee at the county seat as shall be desig-
mated hv the clerk of the board of supervisors;
....a each having taken an oath fairly and inn
partially to equalize the valuation OF the real
/ property of his county, the clerk OF the board
i on supervisors shall lay before them the re-
fturns of all the assessors in such county.
The said board shall then proceed to eqnai:ze
such valuation of real property, and for this
purpose they shall observe the following
rules.
LIST. They shall raise the valuation of such
towns, cities and incorporated villages, and
villages not Incorporated, as in their opinion
have been returned below their true value, to
such amount as they shall believe to be the
true value thereof
towns, cities and Incorporated villages as in
their opinion have been returned above their
true value, as compared with the average val
uation Of the real property of such county,
having Jue regard to the relative situation
quality OF sod, natural and artificial adyanta-
ges, so as to fairly equalize the valuation of
real property throughout the county: preceded,
that such board shall not reduce the aggregate
valuation of the real property of the county
below the aggregate amount returned by the
assessor, including such additions as shall
have been made by the clerk of the board of
supervisors, agreeably to theprovisions of this
act. At each annual meeting, the said board
shall alsoproceed to equaliZe the personal
property returned by all the assessors of the
county, and for this purpose they shall OBJ
serve the following rule: They shall add to
the aggregate amount of personal property
returned from such towns, cities and incorpor-
ated villages; and villages not incorporated,
where in their Judgment, the aggregate
amount so returned. is less than the amount
so returned should have been, and
they shall reduce the aggregate amount re-
turned from such towns, cities and incorpora-
ted villages and villages not incorporated,
which In their opinion shall have returned
greater aggregate amount, proportionately,
than other towns, cities or villages in the
county: pTorided, that such board shall not RS
duce the aggregate valuation of the personal
property of the county below the aggregate
amount returned, as equalized by the several
town boards of equalization. 5s-f 4lE
Sec. q. Each clerk Of the board of supervisors
shall, ON or before the second Monday in August,
annually make out and transmit TO the secretary of
state abstract of the real property of each town.
city anu village of his county, fla which he snail set
forth, 1st The number of acres, exclusive Of village
aad cits lots. ID The aggregate vaIue of all real
property other than village and city lots including
such additions as shall have been made to the re-
turn of the ASSESSOR agreeaby to the provisions of
IL
property of each village and city of his county, in
cluding such additions shall have been made TO
The return ofthe assessors, agreeaby to the provis
ions OF this act; and such clerk SHALL at the
time transmit to the secretary OF state the aggre-
gate value of all the personal property in his county
including such additions shall have been made TO
the return of the agreeaby to the provis
ions Of this act: prorded. that in the abstract
above mentioned shall not be received from any
county or counties by the first Tuesday in Septem-
ber in each year. by the secretary of state, he shall
take the last valuation Of goperty returned TO his
Office from such county or counties, as the basis
upon which TO apportion the state taxes to such
STATE BOARD OF EQUALIZATION.
Sec. 2S The members of the state senate in con-
junction with the secretary of state, shall form a
state board of equalization; and the members of
SAID board shall receive as compensation for their
services, such mileage and per diem paid to
members of the legislature. Such compensation
SHAH be paid ont OF the state treasury, on the cert
cate of the secretary Of state. Is +. ..Ttt,
Sec %, he state board of equalization shall meet
at Madison the first Tuesday in September next
and every second year thereafter. in the senate
chamber such other convenient place in said city
as may be designated by the secretary OF state
Each member of said board shall take an ostn fairy
and impartially to equafze the valuation OF real
property among the several Counties of the state ac
eording TO the rules prescribed for vauing and
equaliz ng the valuation of real property The sec
reay of state shall lay before SAID board
counties. when they shall proc6ed 10 tQualize the
valuation Of such real propert, in manner following
10 Wit: SAT- s,et
Ist They shall add 10 the aggregate valuation of
every county which they shall believe 20 be valued
below the average valuation of other counties, such
per centum as viii raise the same to the average
valuation of other counties according to the actual
value of each
"a. They shall deduct from the aggregate valua-
ton of every county which they shall believe to be
valned above the average valuation of other counties
snch per centum as will reduce such county TO the
average valuation of all the counties of the state
cording to the actual value OF each, compared
with others And If they shall believe that right
and justice demand change in the valuation OF the
real property of any town. city or incorporated vii
lage without raising Ieiucing the total vsluat ton
of the county in equal ratio, they shall add TO or
deduct from the valuation of such town, city or
village. such per centum they shall deem just and
equitable.
Sec 80 Immediately after the state board shall
have completed the equalization of real property.
the secretary of state shall transmit to tie clerk of
the board Of supervisors of each county, statement
of the per centum which has been added TO or de-
ductd from the valuation of the real property OF his
county, specifying the per centum which has been
added TO or deducted from each of the towns, cities
and incorporated villages in such county, if an equal
per centum shall not have been added TO deducted
rom the entire county and such statement snail be
filed and preserved IN the Office of said clerk. If
the state board shall have added to or deducted
from the valuation of any town. city incorporated
village, per centum differing from that which it
shall have added to OF deducted from the entire
cou. ~, the clerk of the board " supervisors shall
add to deduct from the aggregate valuation of the
real property of such town. city Incorporated vii
Iage as eQuaizad by the county board of eaialiZ1-
tioD such difference of per centum; and ON the
equalization as thus madeby the state beard added
20 The personal property of the rcspectiVe towns
cities and incorporated villages shall taxes be ap-
porti0ned among such towns, cities and incorporat-
ed villages pr0rided hoUerer that If the state board
shall have added To- or deducted from an entire
county equal per centIiln, the apportionment OF
taxes among the towns cities and incorporated viii
lagos OF such county, shall be made from the equa-
zatOn established by the county board of equalizs-