The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1868-03-19
tpubnahed March II, 1881

represented
in senate and assembly, do enact as follows:
Section l.. Taxes shall be levied upon al
property In this state except such as Is exempted
EXEMPTIONS.
Sec. 2. The property in this section described
IS exempt from taxation to wit:
lst. That owned exclusively by the United state
or by this state.
81. That owned exclusively by any county, vii
lage, town or school district in this state.
Sd. Personal property owned by any religious
scientific, literary or benevolent association, uset
exclusively for the purposes OF such association
and the real property necessary for the location anC
convenience Of the buildings of such association
and embracing the same, not exceeding ten acres
if net leased otherwise used for pecunsry profit
The occasio nal leasing of any such building fol
schools, public lectures concerts shall not rem
der it liable to taxation. r.
4th. Personal property owe ed and used exclu
svely by any state OF county agricultural society
and the lands owned and used by any such society
exclusively for fair grounds.
9Th. Ere engines and other implements used fol
extinguishng fires, owned or used bT any organ
lied fire company, and the buildings and necessary
ground conn. cted Herewith owned by such com
psny and used exclusively for its proper purposes.
9th. The property CT Indians who not citi
Gems, except laRd held by them by purchase.
9TH. Lands used exclusively as public burial
grounds, and tombs and monuments to the dead
therein.
8th. Pensions receiva BILE from the United States
9th. Stock in any corporation in this state which
~--~
same manner as individuals.
10th. So much of the debts due or to become
due to any person as shall equal the amount OF
bona tide and unconditional debts by him owing.
IL. caring apparel, family portraits ana IL
braries, Kitchen furniture and growing crops.
18TH Provisions and fuel provided by the head
of family to sustain its members for six months
but person paying beard thall be deemed a
member Of family.
18th. The track, right Of way, depot gro unds
and buildings, machine shops, rolling stock, and
all ether property necessarily used in opei ating
any railroad in this state, belonging to any rail-
road company, are hereby all and singular de-
clared to be, and they shall henceforth rem ain
empt from taxation, for any purpose whatever, and
upon any properly before naraed: provided, hoao-
ever that all the property in this subdivision men
toned shall be subject to special assessments for
local improvements, within cities and Incorporated
villages; and provided also, that all lands owned
or claimed By such railroad companies not adjoin-
ing the track Of such company, shall be subject to
all taxes, to the came extent as though this act
had no, been passed. The provisions OF this SUBJ
division shsn lot apply to any railroad operated,
or to be operated by horse power, now hereafter
constructed to be cons ructed or operated in any
Of the cities Of this state. ~ - go or
14th. The properly of all insurance companies
now organized or which may be Hereafter organized
-, STATE ASSESSMENT. ys.' bna .a4.
Sec.4. The members Of the state senate in con-
junction with the secretary of the state shall torm
3 state board Of assessors, Said board shall meet
at the capitol in the city of Madison, the third
Wednesday in April, 1858, and bisnnially there
after. The secretary OF state shall prepare and lay
before said board the Latest Statistics Of population,
local valuation Of property, and such orther sta
tstcal information as be may be able to obtain In
reston to the several csnnties in the state, In
his judgment will assist said board In their deber
at ons. The board shall carefully examine said
statistics, and from all the sources OF information
accessible to them, they shall del ermne and assess
the relative value OF all the property subject to
taxation in each county Of the state. They shall
set down in a list of the counties aforesaid, OPP.
posite TO the name of each county, the valuation
thereof SO determined by them, which shall be the
full value according to their best judgment. The
list prepared shall be certified to by the chair
man and secretary as the state assessment made by
SAID board and delivered With the journal of the
proceeding of the board to the seceary of state.
SEQ. 8. The members of said board shall each
receive five dollars per day curing their sessions,
and the mileage allowed by law to members of the
legislature to be paid out of She treasury N the
warrant of the secretary of state. III. f,.e -.
Sec. 8. The secretary Of state shall apportion
the state tax levied for the year among the sever
al counties, and shall carry out opposite to the
name ofsuch county on the, list aforesaid the
amount of state tax apportioned thereto, according
and in proportion to the relative valuation of each
county to the aggregate valuation of the whole
state, and shall thsreupon, on or before the If
teenth day Of May in each year, certify to the clerk
Of the hoard of supervisors Of each county the
amount ofstate tax 50 apportoned to snd levied
upon his county. .r.,4~-s- ~ ,,.5,
+ taf. COUNTY ASSESSMENTS. t-1Ht E &a
Sec. Z. The clerk OF the board of supt rvisots of
each county shall annually, before the fourth
Monday 10 May, prepare q statement of the --latest
statistics Of population and such other accessible
stat stical information as may be In his
The boad Of supervisors Of each county shall meet
annually on the fourth Monday in May. They
shall carefully examine the statement made by
the clerk aforesaid, and therefrom, and from all
available sources OF information, they shall deter
mine AID e,sess the relative value of all the prop
etty subject to taxation in each tewn and city In
their county. They shall Get down in list efth
towns and cities aforesaid, opposite to ths name of
each, the valuation thereofso determined by tnem
which shall be the full value according to their
best Judgment The list so prepared shall be cer-
tilted to by the chsirnnan and clerk Of said beard
as the county assessment made by said board, an d
fled in the office OF said clerk The clerk shall al
SO keep full record of the proceedings Of said
meeting.
i Sec. s. Immediately after the said session the
clerk of the beard OF supervisors shall cause the
county assessment list made as aforesaid, to be
published at least two weeks, in seme newspaper
published in his county. If there be any published
therein, and he shall deliver or mail written or
printed copy of said list to the clerk of each town
aud city in said county, within ten days after said
teseion. 'A " tfhi q
Sec o. The county board of supervisors .hall
meet again on the third Monday in June in each
year. At such meeting thsy shall hear and deter
mine upon any com pIairt presented by or for the
authorities of any town or city In their county who
shall con,ider their town or city unju,tly assessed
in said list, and correct hs same as justice may
require. The clerk Of said board shall keep rec
ord OF all their proceedings at such meeting, and
if any corrections are made in said list, he shall
prepare corrected county ass, ssment list accorci-
ngy, which shall be certified TO by the chairman and
said clerk, and filed andrecorded IN book kept
for hat purpose in his Office,
I Sec TO- The board of supervisors shall also at
said meeting determine by resolutions the amount
of tax to be levied in their county TO; county pur-
poses for the year. and also the amount to be rails
ed by tax in each town for the support of common
n II
not in any town be less than the smount appor-
toned to such town in the last apportionGent of
the income of the school fund. ~ 2
I Sec. IL. The clerk of said board shall apportion
the county tax and the amount of state tax levied
upon his county as aforesaid, smong the several
and cities therein, and shall carry out oppo-
site to the lme of each, in the book aforesaid In
columns prepared for that purpose, the amount of
state tax and the amount Of county tax aPportion-
ed thereto, according and in proportion to the rela
tive valuation thereof to the szgregate valuation OF
the whole county, and also the amountto be rais-
ed as Aforesaid for the support of common schools
therein, and within ten days after the meeting OF
the board last aforesaid, he shall certify to the
clerk of each town and city in his county, the
amount OF state tax and county tax and school tax
SO apportioned to and levied upon said town or
city. t+'st
h ASSESSMENT BOIL. 49, ~.
Sec. IL. Each clerk Of the boavd of supervisors
shall annually procure at the expense of the coun-
~, and furnish each assessor in his county, in
due season for use,1 a blank book, which shall be
denominated an :. assessment ROLL" printed and
ruled in convenient form for ssessing, vsuing aud
equalizing all property required to be entered on
said roll by such for that year. The clerk
shall also procure and furnish aforesaid ali 9TH
er books, blanks and documents necessary TO be
used by assessors In the discharge of their dutes
Sec. 49, There shall be elected tor the year 1868,
In each town and in each ward of any city or in
corporated village, where such ward constitutes an
assessm enc distr. ct, at the annual town or city
election, three assessors, of which shall serve
e., faR fvun RDA n