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

Sec. Is. All real property not expressly exempt
from taxation shall be entered in the name OF tne
owner II known, upon the assessment roll OF the
Gown on ward where IL les and the board of asses
sors shall enter upon the assessment roll 10 oe pro
vided opposite to the name OF the owner OF occo-
pant il they can ASCERTAIN the same, N aeguas f
sections, from the best Information they can ootain
correct and pertinent description OF each parcel OF
real property In their town lot exempt rom TAXA
ion and the number of in each tract contain
ing more than one acre. When two or more lots or
tracts owned by the same person are SO improved
or occupied with buildings as tn be practically inca
pable OF separate valuation they may be entered as
See. ID. Real property shall be valued by the as
SCISSOR from actual view at the full value wnich
could ordinarily be obtained therefor at private sale
and which the assessor shall believe the owner, II
he desire TO SELL would accept in fun payment. IN
determining the value, the assessors snail consider
as to each piece its advantage or disadvantage OF
location, quality of soil quantity ana qaahty or
standing timber, water privileges mines, minerals
available therein and all buildings, fixed machinery
and improvements of every description thereon,
and their value. Real property held under lease
from any religious, scientific literary or benevolent
association, but otherwise exempt SHAH be assessed
to the lessee The assessor having fixed the value
shall enter the same opposite the proper tract ~
the assessment roll. Property omitted from assess,
ment the previous year by mistake, shal De ehtefsd
twice, designating one entry as omitted for the
year 10.
ASSESSMENT OF PERSONAL PROPERTY.
L 4.
the assessment roll, opposite the name OF each
person liable 20 assessment on personal properly,
the aggregate valuation of all personal property
owned by himself or his wife, or which he mas IN
charge or possession as lessee, occupant, agent
parent guardian, executor, administrator trustee
assiOnee or receiver, which Is liable TO taxation
sueh Aggregate valuation to be fixed according 70
the hest Judgment and belief of said board. To
determine the amount of personal properly owned
bv any person, liable to taxation, said board OF
assessors or any one of them, may examine such
oath aa n
erty owned or possessed by HIM or her, and the true
value thereof. And should any person refuse To
testify under oath before said board of assessors as
to the items and value of his or her property, or
should the assessors desire further evidence, tney
NAV call upon other persons as witnesses 10 give
evidence under oath as 10 the items and value OF
the personal property of such person. Any person
maxine false statement under oath before said
assessors shall be deemed guilty of perjury
Sec. IS All articles of personal property shall as
far as practicable be valued by the assessors upon
actual view and after arriving at the total wanna
ton of all articles of personal property which they
shall be able to discover as belonging to any person.
If they have reason to believe that such person has
other personal property consisting OF money cred
its debts due to become due, or any other thing
Of value liable to taxation, they shall ADD 70 sncn
aggregate valuation of personal property an amount
which in their Judgment will render such aggregate
valuation inst and equitable valuation OF all the
the personal property liable 10 taxation belonging
70 such person.
Sec. 10. The term personal property" as used
in this act shall be construed to mean, and include
toll-bridges saw-logs, timber and lumber, either
upon land or afOat, steamboats,, ships and other
vessels whether at home abroad; buildings upon
leased lands, if such buildings have not been IN
cluded in the assessment of the land on which they
are erected: ferry-boats, including the franchise
for running the same; all debts due from solvent
debtors. whether on account, note or contract,
bond mortgage, or other security, or whether such
debts arc due or to become due, over and above the
amount exempted by this act from taxation; and
all goods wares, merchandise, chatiels, moneys
and effects of any nature or description having
anv real or marketable value, not expressly ex-
empted from taxation by the provisions Of this act
and not included in the assessment OF any real
property as part thereof
Sec 90 Merchants goods, wares commodities
kept for sale, manufacturers stock, tools and ma
chinery live stock, farm implements, tools and
machinery and farm products, shall be assessed in
the town or ward where the same may be located,
and all other articles of personal property shall be
assessed i'm the town or ward where the owner re-
sides excepting that saw logs, timber and lumber
and any article of personal property in transit,
shall be assessed in the town or ward where the
owner resides, but If such owner be nonresident
of this state then such property may be assessed
wherever such owners agent or place of business
NAV be located. And all personal property shall
be assessed rs of the first day of May in each year
the assessment is made, and no sale or chance of
location of such property after that date shall affect
such assessment.