Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1866-06-02

OFFICIAL.
Published April 20, 1861
CHAPTER -GrNRaAI

| Published April 20, 1866
s.. CHAPTER 76-GENERAL.a C-
AN ACT to provide for the collection of schoo
district taxes, when the collection thereof ha
been enjoined.
The people of the State of Wisconsin, repre-
sented in senate and assembly, do enact a.
follows. 30 W tf1't
Section 1. In all cases where any officer hai
been, or hereafter may be enjoined from the col
lection Of any school district tax taxes levied
or assessed upon any land or lands subject under
any law of this state to taxation, and where
such Injunction shall be dissolved by order Of
| court. If such tax or taxes shall remain unpaid
for thirty days after the dissolving of such in
junction, such tax or taxes shall be collected in
the manner hereinafter provided.
See. 2. The clerk Of the district by and in
which such tax or taxes were voted to be raised,
shall make out tax list, and shall enter therein
the names of the person or persons liable to pay
such tax or taxes, and opposite to each such
name in separate columns prepared for that
purpose, be shall enter the am unit of personal
property belonging to such person, the amount
OF tax thereon, the collection of which has been
eDjoined as aforesaid, description of the real
estate belonging to such person, the valuation
thereof, and the amount of tax thereon, the col
lection of which has been eDjoined as aforesaid.
The names of such person or persons, the
amount of such personal property, the descrip-
ton of such real estate, the valuation thereof
and the amount of such tax, shall be ascertained
80 far as possible from the assessment roll which
was in the hands of the officer at the time the col
lection of such tax was enjOined.
Sec. 3. The clerk of such district shall annex
to such tax list warrant under his hand, direct
ed to the treasurer of such district, and COM
handing him, the said treasurer, to collect from
each of the taxable persons and corporations
named in such tax list, and the owners of the
real estate described therein, the several sums
set opposite to the persons and corporations so
named, and to the several tracts Of land so do
scribed, within ten days from the date thereof
and within five days from the date of such war
rant personally to demand such tex of the per-
sons charged herewith in such list, if they be
found within his district, or upon the Ian Is
placed opposite their respective names in such
list; and if any such tax shall not be paid within
sail five days, to collect the same by distress and
sale of personal property, in the same manner as
town treasurers are authorized to collect town
and county taxes; and the said treasurer shall
execute said warrant and return the same to the
clerk of such district, at the expiration of the
time limited therein for the collection of such tax
list. 8
Sec. If any tax on real estate in any tax
list delivered TO the treasurer of any school dis
tnet, shall remain unpaid at the time he is re-
qulIed by law to return his warrant to the clei k
of the district such treasurer shall make out
and deliver to the county treasurer of his county,
a statement in writing, containing a description of
the lots and peces of land upon which such tax
remain so unpaid, together with the amount of
tax assessed TO each, and the name Of the pers n
to whom each lot or piece of land is assessed and
be shall make and subscribe an affidavit to such
statement before some justice of the peace or
other person authorized To administer Oaths that
the taxes mentioned in such statement remain un-
paid and that after diligent efforts he has been
unable TO collect the same; and that whenever
any school district shall embrace parts of more
than one county, such treasurer shall make his
return as aforesaid to the county treasurer of
the county in which the lands upon which such
tax remains nnpsid, shall be situated.
Sec. 8. The county treasurer upon delivery TO
him of such statement, shall give a certificate to
the district treasurer of the amount of taxes SO
unpaid, as the same shall appear from
the statement of such district treasurer, which
certificate shall be deposited by the district
treasurer with the district clerk, and shall be
filed by such clerk.
Sec. 6. The county treasurer Immediately up
on receiving such statement shall proceed TO ad-
vertise and sell the such lands upon which such
taxes remain unpaid as aforesaid, as appears
from such statement, in the same manner and
with the like notice as he is authorized 10 sell
lands for unpaid taxes returned to him by the
town Treasurer.
Sec. z. At any time within twenty days after
such lands shall be sold as aforesaid by the
county treasurer the district treasurer shall pre-
sent to the county treasurer a copy of the GER
tifcate so delivered to him as aforesaid by the
county treasurer, which copy shall be certified to
by the district clerk, and the county treasurer
shall pay to such district treasurer the amount
Of taxes due to such district, as soon thereafter
as the same is collected.
Sec. s. This act shall take effect and be in
force from and after its passage.
Approved April 8, 1866.