The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1868-03-19


Sac. IA. The board Of assessors for each towr
aud city shall the fir st day May of each year
| or as soon thereafte as practicable, proceed Il
make an assessment of all The real and. persona
property liable to taxation in their town or ward
-aa3 ASSESSMENT OF ZEAL PROPERTY. 81 .a
See. Is. All real property not expressly exempt
from taxation, shall be entered in the name of the
owner, II known, upon the ssessment roll of the
town ward where it lies and the board of assess
shall enter upon the assessment roll. to be pro
vided, opposite to the name of the owner or occu
pant, if they can ascertain the same, in regular
der to lots and blocks, sections and parts of
tions, from the best informant they can obtain,
correct and pertinent description of each parcel
4 re property in their town not exempt from taxa
ton, and the number of acres in each tract con-
tanning more than one acre. When two or more
lots or tracts owned by the same person are so i'm
| proved or occupied with buildings to be practi
caly incapable of separate valuation, they may be
entered as one parcel.
Sec 49, Real property shall be valued by the
assessor from actual view, the full value which
could ordinarily se obtained therefor at private
sale and which the assessor shall believe the own
er, If he desire to sell, would accept in full pay
ment. In determining the value the assessors sh ali
consider as to each piece,ts advan age disad
age oflocaton, qualityofso quantity and quality Of
standing timber, water PRIVILEGES mines, minerals,
quarries or other valuable de posits known to be
available therein, and all buildings, fixed machin-
cry and improvements of every description there
on, and their value. Real property held under
lease from any religious, scientific, literary, or
benevolent association, but otherwise exempt, shall
be assessed to the lessee. The assessor having
fixed the value, shall enter the same opposite the
proper tract in tbs assessment roll. Property
omitted from assessment the previous year by mis-
take, shall be entered twice, designating one en-
try as omi ted for the year 1S-.
| ID ASSESSMENT OF PERSONAL PROPERTY. 20
Sec IL. The board Of assessors shall place upon
the assessment ROLL opposite the name OF each
| person liable to assessment personal property,
| the aggregate valuation or ali PERSONAL property
| owned by himself or his wife, or which he has in
o1,a a;0r nnvrho ant anf
parent, guardian executor, sd ministrator
| assignee or receiver, which is liable to taxation;
| such aggregate valuation TO be fixed according to
the best judgment and belief of said board To de.
| termiue the amount of personal property owned
by any person. liable to taxation, said board of
assessors, or any one of them, may examine such
person under oath TO all items of personal prop
erty owned possess by him her, and the true
| value thereof And should any person refuse to
testify under oath before said board of eesors
as TO the items and value of his her property
| should the assessors desre further evidence they
may call upon other persons as Witnesses to give
evidence under oath as TO the items and value of
the personal property of such person. Any per.
| son making false statement under oath before
| said assessors fhall be deemed guilty of per-
jury. 2E G. 7aa p, ttD's Z
! Sec 49, All articles of personal property shall
as far practical lie, be valued by the assessors
upon actual view, and after arriving at the total
valuation of Ill articles of personal property which
person, if they have reason to believe that euch
person has other personal property consisting of
money, credits, debts due or TO become due, any
other thing OF value liable to taxation, they shall
add to such aggregate valustion of personal prop
| erty an amount which in their judgment will rem
der such aggregate valuation just and equitable
valuation of all the personal property liable to
taxation belonging to such person. 800. .
| Sec. 10. The term "personal property" as used
in this act shall be construed to me ,and include
/ tol-bridgss, sa~-logs, timber asd lumber, either
upon land or atest, steamboats,, ships and other
vessels whethsr at home or abroad; buildings upon
leased lands. If such buildings have not been in
cuded in the assessment Of the land on which they
are erected; fefry.boats, including the franchise
for running the same; ali debts due from solvent
| debtors, whether on account, note or contract,
bond, mortgage, other security, whether such
debts are due to become due, over and above the
| amount empted by this act from taxation; and
| all goods, wares, Merchandise, chattels, moneys
| and effects Of any nature or dee criptien, having
/ any real or marketable value, not expressly ex-
empted from taxation by the provisions Of this act,
| and not included In this assessment Of any real
| property as part thereof. ~ 1h ri ifee s"a
Sec. 20. Merchants goods, wares, commodities
kept for sale, man ufaceurers' stock, tools and
| chinery, live stock, farm Implements, toels 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 in the town or ward where the owner re-
sides, excepting that saw logs, timber and lumber
| and any article of personal property in transit
j shall be assessed in the own ward where the
1 owner resides, but If such owner be non-resdent
of this state then such property may be assessed
1 wherever sucho owner agent or plscs Of business
may bs located. And all personal property shali
be assessed as of the 6rst day Of May in each
the assessment is made, aud sale change of To-
cation of such property after that date shall affect
| such asses ment s3 ego 81 Qeat
| nc fu ASSES MINT OF BANK STOCK.
Sec. 81. Upon the demand Of the assessors, the
president, cashier other officer ia charge of any
| Incorporated bank shall make out and deliver to
such assessors annually before the first cay ofJune
statement showing the name and reside of each
stockholder therein the Is. day of May preceding
and the amount ofsock held by him on that day;
tide sales OF said stock are known to have been
made during the preceding year, and the full tr ne
value Of said stock on sal nrst ~ of May. qs- ~
| Sec. % The person making such stateme MT shall
before delivering the same to the assessors, take
and subscribe oath, to be administered and GER
tilted by the assessors, and annexed to such state
ment substantially in the following form, to wit;
| State of Wisconsin, County-ss. $3.50 M
Il I,-,d do solemny swear that am ----
OF there name the bank to which the statement is
lmadel that the annexed is true statement OF the
names OF all the stockholders in said bank on the
| 1st day of May, A. D., 1S-, ard Of the amount of
stock then held by each of them, and of the high
es. and the lowest bona tIde sale of any of said
stock duriog the preceding year known to me, and
that the value Of said stock set down in said state
m mt 10 the full true v,lue thereof, such as verify
believe any stoekholder desiring to sci! would be
| willing to accept in fall payment. .f s.. . ~
Il Subscribed and sworn to before me, this
day Of -, A. D., IS .qsrassssf .vte..s A
Sec. %. II, in the epsilon of the assessors, the
value Of the stock shall be catered q such state
ment too low he shall gnate at the foot of sal
statement the true valuation thereof, acco ding to
his best judgment. II any such officer shall refuse
i to make out and deliver such statement when SO
lrequred, he shall bs personally liable to the town
or city for the wncle amount of taxes which should
be paid upon such stock. ar it shall be the dcty
/ of the treasurer to him for the same in the
| name Of said town or city. ~ e s-t,,3,. -o55-
l. frsr TOWN BOARD OF REVIEW asa :.
Ii Sec. o. The chairman of the board of sup ervi-
sors, clerk and assessors of each town, the mayor
clerk and of each city, aud the president,
clerk and assessors of each Incorporated village,
| shall stitute board tf review for such town
/ city or village. The board of review shall meet
| annually, on the last Monday in June, at their
town. village city clerks office. majority shall
| constitute quorum Notice of the time and place
of such meeting snail be posted up by such clerks
in at least three public places in each town, viii
/ lage, city ward thereof and least four days
i clerk said board Of review shall be clerk
i thereof, and shall keep accura record of all
/ its proceedings The board may adjourn from day
to day until It's business s completed and shall
ceive the same compensation as Is allowed by law to
assessors. 3i1 ftfsf} fftt hA 9# +Aa siYf
Sec. 25 The assessors shall lay before the board
OF review then assessment roll Of the real property,
and all the sworn statements made by others, and
| statements and valuations made by them of per-
/ sonaI property and bank stock. The board ehall,
under their efcial oaths, carefully review and ex-
/ anime said roll and atements and all valuations
Of real or personal property and bank stock, and
shall correct any errors apparent in description OF
property otherwise, and for that purpose they
| are hereby required to hear and examine any per-
son or persons upon oath, who shall appear before
them in relation to the assessment Of any proper
/ ty upon said roll, or in relation to any property
omitted therein; and such examination ehaIl be
reduced to wr,t'ng by the clerk and carefully pre-
served file in his Off aud II 1t appear that any