The Manitowoc tribune. [volume] (Manitowoc, Wis.) 1866-1878, 1868-02-06
THE TRIBUNE.
FROM THE STATE CAPITAL.
The Assessment of Property and Levy
of TaXeS--Syn0psiS of the Bill
Now Before the Senate.

NOW beIGrG the Senate.
One of the most important bills of tn.
session was introduced into the Senate on
Monday evening, by Senator Ritch, ant
referred to the Committee on Finance
1t is entitled. GA Bill 10 Provide for the
Assessment of Property for Taxation, ano
the Levy Of Taxes thereon" It provide:
that taxes shall be levied on all property
In the state except such as is exempted
therefrom. The exemptions are: prop
erty owned by the state OF United States:
by counties, cities, towns, villages and
school districts by religious, scientific,
literary and benevolent associations and
used exclusively for their support prop
erty owned and used by agricultural socl-
cites; fire engines; the property OF In
dams who are not citizens; cemeteries
and the monuments therein; pensions
from the United States stock i'll any
corporation when is required to pay taxes
on its property: 50 much OF debts due or
to become due to any person as shall equal
the amount which he actually owes; wear
ing apparel family portraits aud libraries,
kitchen furniture and growing crops; pro
visions am fuel for family for six months;
three hundred dollars worth of personal
property the property OF railroad COM
Ia IL :, ept lands not adjoining he track
and not used by such companies. The
property sc exempted is, however, left
subject to be taxed for local improve
tnentS.
Section 4, provides for the appoint
ment by the Governor, with the consent
of the Senate, Immediately after the pas
sage of the BILL of two state assessors for
each congressional district, one to hold his
Office for one year and the other for two
years; and annually thereafter one shall
be appointed for each district, to hold his
Office for two years. The persons thus
appointed with the Secretary of State
shall constitute the state board Of assess
ors, which shall meet annually in the
capitol on the second " ednesday in May,
and organize by choosing chairman and
secretary from their own number, and
taking the constitutional oath. The Sec
rotary of State shall prepare and lay be
fore the board the latest statistics of pop
ulation and valuation Of property IN the
several counties OF the state, and from
these statistics the board shall assess the
relative value of all property subject to
taxation, and shall set down in list OF
the counties, opposite the name of each,
the valuation of properly IN the same.
This list when SO prepared, shall be certl-
fed to by the chairman and secretary, as
the state assessment and shall be deliver
ed, with the journal of proceedings, to
the Secretary Of State.
Section ), provides that the the mem
bers of the board shall receive FIVE dollars
per day for their services and the mileage
allowed to members of the Legislature
provides that they shall not be paid 70,
more than ten days in any year.
Section makes it the duty Of the Sec
Rotary Of State to apportion the state tax
among the several counties, in proportion
to the relative value of each county in
the aggregate valuation of the whole
state and on or before the first day of
July In each year, to certify to the clerk
of the board of supervisors in each coun-
ty, the amount Of tax app0gtioned 10 MS
county.
Section I constitutes the board Of sup
ervisors In each county, with the clerk
thereof, county board Of assessment,
which shall proceed with respect to the
towns to assess the property and appor-
ton the taxes III the same manner rs the
State Board proceeds wilh respect to the
c,unties. The time Of meeting Of said
county board of asse ssmcnt is the first
Tuesday IN September.
Section 5 makes it the duty Of the
clerk OF the county board to publish the
county assessment list, at least two weeks
IN some newspaper published ii the
county then he shall maj. q printed list
Of such assessment to each town clerk.
Seton 8 authorizes the board ofSuper-
visors TO meet on the second Tuesday IN
October in each year, as Il board Of arbi-
tration,o r co rec,ion t. helrany complaints
In regard to the assessment and make
any corrections that justice may require.
Section 10 authorizes Che county boards
to determine the amount OF tax that shall
Be levied in each county for county pur-
poses and IN each town for the support of
common schools, which shall not be less
than the town 5 share OF the public
money.
Section | provides for the lcvying Of
this county and town tax in the same
way as the state tax, except that the list
is not to be published but sent directly to
each town clerk.
Section y relates to the providing of
assessment rolls.
Section Is, IA and Is provide for the
listing Of personal property by the town
assessors substantially in the same way as
is now provided for the lists to be made
out as upon the lst Of May.
Section l6 requires that the standard
OF value for all property returned Tor tax
alton shall be the money or currency with
which the taxes are usually paid.
Section II preScribes the oath to which
each person shall subscribe upon return
ing his list, the chief feature of which is
that the property Is listed at its full value.
Sections Is, 10 and 20 are unimDortant.
Section p requires personal property,
except stock IN banks, TO be listed IN tins
town where the owner resides unless
the same is usually kept for use or sale
III some other town IN which case it shall
be listed by the agent in charge OF it.
The next five sections contain detail:
which are not Of special importance.
Sections % and % require some Office
of every bank to make out and delive
annually to the asses sor a sworn state
ment, showing the name and residenc
Of each stoclholJer and the amount hel,
by him on the first of 3iay, and the ful
value thereof on that day. Ii any sucl
officer shall refuse to make out such state
ment. he shall be liable to the town o
city for the whole amount of the ia,
which should be paid upon su h stock.
Section 30 requires that all the req
property subject to taxation shall be enter
ell N the name of the owner upon tn
roll of the town where it lies, and sha
be assessed every third year. commencin
with the year 1869.
Sections 81, 81 and SO contain only ur
important details, except thatit is requil
ed that real property leased from an as
ISOLATION whose property is exempted b
foregoing section shall be assessed t
the lessee.
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