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


day OF April next after return shall have been
made to him by any town or city treasurer that
me county 9adgmens tax on any landsin such
and sign notice in the following form:
COUNTY JUDGMENT TAX SALE.
Notice is hereby given that the undersigned
treasurer of the county Of, will, on the first
Tuesday of June next, at nine O'Clock, A. M, and
on each succeeding day at the same hour, until
all sod sell much of each tract or parcel CT
land in said county upon which the county judy
ment tax assessed during the last year has been
returned as unpaid or delinquent, as may be ne
cetsary for, the payment of the county Judgment
tax on such tracts parcel of land, together wi
interest and charges thereon unless the rame sh all
be paid before such sale. Such sale will be at the
office CT the county treasurer, at the county seat
o said county, where list of said lands with the
unpaid or delinquent county judgment tax may be
seen.
Dated April /, IS.
-county treasurer of--county.
Sec. 10. The county treasurer shall cause such
notice to be published ia a newspaper printed IN
his county, onca in each week for four successive
weeks prior to the Erst Tuesday of June, and such
treasurer shall also, at least four weeks pre- .ious
raid day, cause TO be posted up, copies of said
notice In at least for public places in each town
and city in such county, and one copy ehalI be
posted up in some copspicio us place in his office.
Every printer who shall publish such motto, }, shall
within three DAYS after the last publication there
OF, file in the office of such treasurer affidavit
of such publication.
Sec. IL. On the day designated in the notice of
sale, the county treasurer shall commence the
sale Of those lands on which the county judgment
tax, interest and charges shall not have been paid
and shall continue the same from day to day, (Suu-
days excepted) until 30 much Of each parcel there
of shall be sold as shall be sufficient to pay the
county judgment tax, interest and charges there
Cd; and all moneys received ON such sale shall be
paid into the county treasury.
Eco. IL. Such sale for the nor. payment of coun
ty judgment tax. Interest and charges shall in all
respects be made and conducted in the same man
ner as sales Tor the non-payment Of itate, county
and other taxes are required Ly law to be made,
aud certificate Of sale shall be issued to the pur-
chaser In the same form and with the same effect
as In the case Of sale for state, county or other
taxes except that the certificate shall clearly state
that the sale was made for the non-payment of
county Judgment tax, with interest and charges,
and for no other tax.
Sec. Is. All the provisions of Law in relation to
the duties of county treasurer and clerk Of the
board Of supervisors In respect to the sale Of lands
for the non payment of state, county othtr tax
es, or In respect to the redemption of such lands
after such sale, shall apply with the force and
effect to all sales made In pursuance of this for
the non-payment Of any county judgment tax or
interest and charges thereon, and to the rsdemp-
ton OF such land after such sale.
Sec. ID. All the provisions of law in relation to
the execution of deeds fer lands sold for the non-
payment OF state, county or other taxes, and which
shall not be redeemed, shall apply with the same
force and effect to lands sold the payment
Of county judgment taxes, and which shall not be
redeemed, except that every such deed shall ex-
presSy rec1C6 the taxes Tor the non-payment OF
which the land therein described was sold were
county Judgment taxes; and no such deed shall
be evidence Of any thing except the fact of its
ecuton; and any person claiming title by virtue of
such deed shall establish such title BY common law
evidence. N-a % ea- e2
Sec. Is. Section "a Of chapter Is Of the revived
statutes, and all other acts and parts of acts In
&C nfict with this act are hereby repealed. ca
Sec. 16. This act shall aks effect and be in fcroe
from and after its passage.
Approved March 6, 1858. %COPY.
Published March IA, 1ssS.le
PIE CHAPTER l36--GENERAL. 90 eu Gre
AN ACT to provide for the re-assessment and col
lection of delinquent taxes OF 1866 and 1866 on
the shares Of national banks in this state.
The people Of the state of Wisconsin, represented
In senate and assembly, do enact as follows.
Section /. 1t shall be the duty Of the state
treasurer to transmits practicable, to the
assessor Of every city, ward town In this state In
which 10 located any banking association organized
under law Of the United States, statement pre-
pared from the best Information within his reach,
Sd owing she date of the organisation OF Oh bank
and the amount Of Its capital stock and the names
of the persons who were shareholders in such
day of June 1855, and the number of shares held
then by each, and stating whether the taxes due
to the state for the year 1855 1866 or for both of
said years remain unpaid.
Sec. 2. Il shall be the duty of the sssessor Of
every such city, ward or town to include in the
valuation of tie personal property for the year
1858, OF any person or corporation (whether reIid
ing ocated in CT out Of such city, ward or TOWN.
the shares Of .uch banking association which were
own ed BY such person corpora on at the time
fixed by law for the assessment Of personal proper
ty in each Of the years for which taxes thereon
appear by said statement Of the state treasurer
[tol remain unpaid, and to assess such shares at
their true cash value at such time, but such
shares shall In no case be assessed at more than
their par value.
Sec. 3. Such ASSESSOR may apply to any Office
or mansger Of fuch banking asso ciation for the
names OF such shareholders, and upon such appli-
cation, 1t shall be the duty Of such officer or man
sger to furnish to such list of all
the shareholders in such stsociatcu during each of
said years separately, showing their respective
same, and the number of shares held by each
shareholder on the 9Th day Of June 1865, and the
9th day of June 1866, to bs verified by the afdavit
Of such ofacer or manager.
Sec. 4. Such Assessor shall inquire into and as
certain the true cash value of such shsres, st the
time fixed by law for the assessment Of personal
property for taxation curing each of said years 1855
and 1865 for which thu taxes such shares appear
by tie statement of the state trea. urer to be un-
paid, and to enable him to do s., he Is hereby
authorized so examine on oath apy oficcr or man
ager Of such ssociation, any other person whom
he may suppose TO possess the necessary informa.
tion, or he may apply to any justice OF the peace
OF the county, or county judge, who shall Summon
any such officer or manager or other person to APP
pear before him at such time a. the assessor may
designate, and answer on oath all pert mont ques-
tiens that may be put to him by such assessor, his
agent or attorney, touching the value of such
shares. Any person who thall willfully neglect or
refuse to obey the prose- Of such justice or
judge, or e. be sworn or make answer to the ques-
tions aforesaid, shall be deemed guilty Of m 9.
dtmeansr, and upon conviction thereof, shall be
punished BY fine not exceeding one Thousand dol
lars, nor less than two hundred dollars.
Sec. b. 1t shall be the duty Of the clerk Of the
city, village or town In which any bank 10 located,
to set down on the proper assessmen, Foil opp ote
the name OF each owner of such shares for each of
said ypars therein mentioned separately, the same
per centum or rate of tax which was in such ear
assessed and LEVIED upon other moneo capital the
hands of individual citizens of the state, In such
CT y ward or village, or town, and greater rates
provided however that the FER csntum rate SO to
be set d. Wn shall not in any css. exceed tba rate
OF one and one half per centum, upon the assessed
value Of such shares and provided further, that
after the first d.y Of January In either of said
years. then the tax to be down for such year
shall be reduced as to bear fuch pI ortion to
the rate above provided fer the part of the year
unezPred 1.-THE date of its organisation bore to
the whole year. ir-..sa \
Sec. 8. the town city or village collector sh all
collect the taxes SO levied upon such shares in the
same manner as taxes upon other personas prop
erty are BY law 0 BIS collected an may retain out
Of the same for his fees, three per Ce1t, and the
residue, fast as collected, he shall pay over
the state treasurer. In case such collector shall
seize upon any personal property Of the share hold
ers for the payment OF sucn tax, the proct edings
under such seizure and the sale of the properly
Iszed, shall be ths same provided by sections rs
and 10 of chap er Is Of the revised statutes.
Sect. II any such tax Is returned delinquent
the proceedings shall be had for its collector
as in the case Of delinquent taxes other per-
the person ow ing the same, by action in the anne
Of he state treasurer Ia any court of competent
jurisdiction. aa
Sec. s. No tax levied under the provisions OF