Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1868-03-28
EXEMPTIONS.

exempt from taxation, 10 wit:
LIST. That owned exclusively by the United States
ID. That owned exclusively by any county, vii
Iage town or school district in this state.
| Sd. Personal property owned by any religions
scientific literary Jr benevolent association, used
exclusively for the purposes OF such associauoni
and the real property necessary LOT tne ocaoh anu
| convenience OF the buildings of such association
and embracing the same, not exceeding ten acres,
If not leased otherwise used for pecuniary pront
The occasional leasing of any such building Tor
schools public lectures or concerts shall not render
1 IL liable TO taxation.
4th. Personal property owned and used exclu-
sively by any state or county agricultural society,"
| and the lands owned and used by any such society
| exclusively for fair grounds.
| 9th. Fire engines and other implements used Tor
| extinCuishing fires owned or used by any organ
lied IRE company, and the building and necessary
/ ground connected Herewith owned by such com
pauv and used exclusively for its proper purposes
| 9th The property Of Indians who are not clti-
| zens, except land held by them by purchase
| 9Th. Lands used exclusively as public burial
grounds, and tombs and Monuments 10 tue deau
therein.
sth. Pensions receivable from the United States
! 9th Stock in any corporation in this state which
is required to pay takes upon its property IN the
| same manner as individuals.
| 10Th So much of the debts due or to become due
to any person shall equal the amount OF bona de
/ and unconditional debts by HIM owing:
/ 11th Wearing apparel, family portraits and lDra-
RES kitchen furniture and growing crops.
18th Provisions and fuel provided by the head of
family to sustain its members for SIX months; out
| no uerson paving board shall be deemed a mem
/
| Der of a family.
| 18th The track. right of way, depot grounds and
buildings, machine shops rolling stock, and all
other property necessarily used in operating any
| railroad in this state, belonging 70 any railroad
| COMPANY. are hereby AL and singular declared to
| be and they shall hencefOrth remain exempt from
taxation, for any purpose whatever, and it shall
not be lawful to assess or impose taxes upon any
property before named provided, hol0sUe- that all
the property in this subdivision mentioned shall be
subject to special assessments for local improve
ments, within cities and Incorporated villages ;;
and yTorided also, that all lands owned or claimed
BY such railroad companies not adjoining the track
Of such company shall be subject tO all taxes, to
| the same extent as though this act had not been
Dassed The provisions Of this subdivision shall
not apply to any railroad operated, or to be opera
ted BY horse power, now or hereafter constructed
be constructed operated in any of the cities
| 14th. The property of all insurance companies
now organized or which may hereafter be organ
lied in this state.
STATE ASSESSMENT
! See. T. The members of the state senate in con-
junction with the secretary Of the state shall form
at the capitol in the city of Madison, the third
Wednesday IN April. 1868, and biennially there
after The secretary Of state shall prepare and lay
before said board the latest statistics of population
local valuation of property and such other statisti
cal information as he may be able TO obtain IN re-
atiOn the several counties in the state as in his
Judgment will assist said board in their delibera
| tons. The board shall carefully examine said
Statistics and from all the sources of information
accessible 70 them, they shall determine and assess
| the relative value OF all the property subject to
| taxation in each county of the state They shall
| set down in list Of the counties aforesaid OppO-
i site 10 the name Of each county, the valuation
thereof, determined by them, which shall be the
full value according 10 their best Judgment. The
list so prepared shall be certified 10 by the chair
man and secretary as the state assessment made by
said board and delivered with the journal of the
proceedings Of the board 10 the secretary of state
Sec. 5. The members Of said board shall each
receive ve dollars per day during their sessions,
and the mileage allowed by law 70 members OF the
legislature, 10 be paid out of the treasury on the
| warrant of the secretary OF state.
Sec. G. The secretary of state shall apportion the
stare tax levied for the frst year among the several
counties and shall carTy out opposite TO the name
OF such county on the list Aforesaid me amount OF
state tax apportiOned thereto, according and IN
proportion 10 the relative valuation of each county
Ia the aggregate valuation of the whole state, and
shall theTeupOn, ON or before the fifteenth day OF
MAY in each year certify 10 the clerk of the board
OF supervisors of each county the amount of state
tax so apportiOned TO and levied upon his county.
COUNTY AssEssHESTs
Sec. .. The clerk of the board of supervisors of
each county shah annually, before the fourth Mon
day in May, prepare statement OF the latest sta
stics of population and such other statistical infor
nation as may be IN his possession The board OF
supervisors Of each county shall meet annually on
The fourth Monday in May. They shall carefully
examine the statement made by the clerk as afore-
said, and therefrOm and from all available sources
of information, they shall determine and assess
the relative value of all the property subject To tax
alton i'm each town and city in their county. They
shall set down in a list of the towns and cities
aforesaid, opposite 10 the name of each, the vaua-
ton thereof 50 determined by them, which shall be
the fun value according TO their best Judgment
The list so prepared shall be certified TO by the
chairman and clerk of said board as the county
assessment made by said board ana MED IN the
Office of said clerk. The clerk shall also keep a
fun record of the proceedings of said meeting.
Sec s. Immediately after the said session the
clerk of the board of supervisors shall cause the
| county assessment list made as aforesaid, TO be
published at least two weeks, in some newspaper
therein, and he shall deliver or mail written OF
printed copy of said list To the clerk of each Town
and city In said county, within ten days after said
session
Sec. o The county board of supervisors shall
meet again ON the third Monday In June IN each
year AT such meeting they shall hear and deter
mine upon any complaint presentedb by or for the
authorities of any town city unjustly assessed In
said list and correct the same as Justice may re
quire The clerk Of said board shall keep record
of all their proceedings at such meeting, and If any
corrections be made in said list he shall prepare
corrected county assessment list accordingly which
shan be certified to BY the chairman and said clerk
and fled and recorded in book kept for that pur
pose in his office
Sec. 10 The board of supervisors shall also al
I said meeting determine by resOlution, the amount
of tax TO be levied in their county for county pur
poses for the year, and also the amount to be raised
by tax In each town for the support of common
schools therein for the ensuing year, which shall
not in any town be less than the amount appOr
toned 10 such town in the last apporuOnment oil
the income of the school fnnd
Sec. IL. The clerk of said board shall apDortior
the county tax and the amount of state tax levied
I upon his county as aforesaid, among the several
towns and cities therein and shall carry ont oppo
site TO the name OF each. in the book aforesaid In
4 columns prepared for that purpose, the amount o.
state tax and the amount of county tax apportOned
thereto, according and in proportion to the relative
valuation thereof 70 the aggregate valuation of the
whole country, and also the amount to be raised
aforesaid for the support Of common schools there
! in and within ten days sfter the meeting of tbs
board last aforesaid he shall certify TO the clerk
each town and city in hls county, the amount o
state tax and county tax and school tax so appor
A ASSESSMENT BOIL
Sec. 70 Each clerk of the board of supervisor,
shall annually procure at the expense of the county
and furnish 10 each IN his county, In due
season for use, blank book, which shall be de
nominated an assessment roll, printed and rneC
I'm convenient form for assessing, Taluing and
eQualizing all property required 10 be entered OF
said roll BY such assessors for that year The clerl
! shall also procure and furnish as aforesaid, al
other books blanks and documents necessary 10 b,
used by assessors in the discharge of their duties
See Is. There shall be elected for the year 1865
in each town and in each ward OF any city incor
} porated village where such ward constitutes al
assessment district at the annual town or city cleo
ton, three assessors of which shall serve as as
SCISSOR for one year, one for two years. and one fo
three wears and the for which each shall serve
shall be designated on the ballots 20 be used at sncf
! election: and annually thereafter there shall b,
elected assessor 10 for the term OF three
' years, except IN cities where different number o
: assessors and different manner Of electing ap
. pointing the same Is may be provided by ths
charter of such city the laws amendatOry thereof
5 Pror,ded hoaosusr, that any town desiring les'
\ number OF assessors may so determine the mum
Der they desire on the morning of the dsy of elec
ton al the time OF opening the polls bv submitting
the question 10 the qualified electors then present
Where there is more than one assessor In any town
incorporated village city, they shall in the dis
charge of their official duties act fogefber as m
assessment board and when there Is more thar
efa a-Fa L.