Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1868-03-14
The Assessment OF Taxes--Am
Improved system.

The following IS synopsis of the provis
ions % the new Law:
The law provides for a State Board of As
sessment composed Of the Senate, in ccniunc
tion With the Secretary of State. who meet
on the. third Wednesday in April next, and
biennially thereafter. From statistics fur
nished ~ tie Secretary OF State. the Board
determine and assess the relative value Of ali
property subject 70 taxation ~ each county of
the state, ana st down opposite to tie name
Of each county the valuation thereof so de-
teTmined. The Secretary Of State shall APP
portion the state tax levied for the wear. pro
rata To each county. ora or before The 18th Of
May. aud certify 10 the Clerk of the Board of
Supervisors in each county, the amount Of
state tax so appoTiioned aud levied upon his
county.
The county board 81 supervisors of each
comfy shall meet annually on the fourth
Monday iu MAY. altd from statistics 10 be
furnished 10y the clerk uf lie hoard OF super
yisors and other available sources Of infOrma-
ton. determine and assess the relative value
OF all the property subject % taxation IA each
town and city Ia their county, the same to be
published in some neWspaprT-the clerk of
the board 20 certify 10 each town or city the
valuation thereof go determined.
The state board shall meet again on the
third Monday of June IN each year. 10 hear
and determine amy errors that may appear,
and make the proper correction.
The Board q supervisors. shall also at said
meeting determine by resolution the amount
Of tax to be levied for county purposes for
the year, together with tie amount to be
raised by each town for school purposes
The clerk Of the board shall spp0riiOn the
county tax and the amount Of state. county
and school taxes among the several towns
and cities IN proportion 20 their revative val
ne snd certify The an count to said town and
city.
The towns shall elect three asslssars each.
unlcss on the morning of election a less num-
Der sha be determined on.
The assessment Is made from aud after the
first day Of Nav. and property, real and per
eOnal. assessed az its full valnr, the assessor
determining the value. and NAV examine par
ties or witnesses. Under oath, in relation
thereto.
The chairman # tie board Of supervisors.
Cipik and aSSe~spFs 81 each town. or mayor.
clerk and assessors % each city. shall cunsti-
tute board Of review. TO meet on the last
Monday 10 june. may examine parties un
der oath, und shall hear aud determine any
error that may appear IN the assessment roll
and make the Necessary correction.
There are also Provisions relative 20 the tax
rolls and penalties.
Under this law each town has certain sum
20 raise independent Of the town assessment,
hence the community Of interest under the
old system. TO assess low TO secure IN advau-
tage before tie old board 81 equalization.
does not exist, but 10 the contrary. There
viii be \ community of interest To ASSES all
the property and to ASSES ii al its tell value
The assessment Of me town, he it high or
low, does not conflict or make unequal the
amonEt of tax to be raised by any other town
The state and county assessment does not de-
pend on the town assessment, and conscien.
iiOus men can be induced to accept the posi-
ton of a.sassor.