Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1868-04-11

rails ans in such time as the common co uncn Dy 4
the ordinances. resolution order shall direct, By
the owner owners OF any lot or piece OF ground
In front Of which such Sidewalk shall be ordered.
IF the owner owners Of any such lot piscs 81
ground shall not construct sucL sidewalk afore-
said, the common council msy cause the same TO be
constructed ct the expense OF such owner or own
The contract for the construction Of any suen
side walk shall be let the lowest bidder, and mo-
tice shall be given by public ation in the official pa
place and manner OF receiving tuch bids. The
common council shall levy special tsx upon
each lot or piece Of ground in front of which any
sidewalk shall be constructed by contract sufficient
to paw the cost of constructing the same pyovf-
ded, that such contract shall be let, until sixty
days notice shall have boen given TO such owner
or owners, OF the ordinances resolution order re-
quiring the struetIon Of such sidewalk, by the
publication of the same at least ten days in the
| official paper of the city.
Sec Z. All moneys expended by the common
council in the Improvement of Streets sidewalks
| excspted) shall be expended upon the streets dn
the streets In proportion to the relative value
taxable assessed, unlefs the common council shall
otherwise unanimously direct.
CHAPTER VII.
Section i. All funds in the city tresaury except
school, county and state funds, shall be under the
out upon the order of the mayer, countersigned by
the clerk, duly authorized by the common council,
and in no other way.
Sec. 2. All orders drawn upon the treasurer sh all
| specify the purpose for which they drawn,
and shall be payable generally out Of any funds in
the treasury belonging 10 the city, and all such
Il
demand due to, or tax o. assessment levied by au-
thoriy Of the city, except taxes levied for tchool
purposes.
Sec. No debt shall be contracted against the
city, order drawn upon the city treasury, unless
the same shall be authorized by majority Of the
common council, and the vote auth ing the same
shall be entered by ayes 8ud upon the journal
of the council. and no money be appropriated for
/ any purpose whatever except such as is expressly
| authorized by this act.
| Sec. 4. All forfeitures and penalties accruing
to the city for violation of this act or Of any
the ordinances, by laws, rules and regulations of
/ the city, and all moneys accruing for licen ses
shall be paid into the city treasury and become q
part of the general fund.- except otherwise pro
vided in this act No penalty or judgment recov-
cred in favor of the city shall be RENTED or dis
charged except by vote Of threefouSths Of the al
derman elect.
Sec 5. All property, real and personal, within
| the city, except such as may be exempt by the
laws Of this state shall be subject to annual tax.
alton for the support Of the city government, and
the payment of its debts and liabilities and the
same shall be assessed In the manner hereinafter
provided. The elected under this act shall
have and possess the same powers that are or may
hereafter be conferred upon township aAsessorH
| eept as far as they may be altered by this act :
provided, hotoeUsr, that the common council M az
prescribe the form of assessment rolls, and more
fully define the duties of ASSESSORS and make such
rules and regulations in relation TO revising alter
ing perfecting such rolls they may from time
to time deem advisable.
| Sec. 8. ON or before the third Monday of June
in each year the shall, with the president
| ofthe common council and the city clerk mees at
the common council chamber, and shall org aniz g
by electing one Of their number chairman, and on
| or before the first day Of July of each year, the
said assessor shall make out an accurate and com.
plete assessment roll, which shall contain de-
| scrption as near IS may be OF all lands, lots or
parcels of land within the city, sufficient to Iden-
tify the same, and also of all persons or bodies
polite liable to pay taxes on personal property,
and opposite to each lot parcel of land shall be
affixed the value thereof and opposite to the name
of each person body polite shall be affixed the
value of personal property assessed to each.
Where there are buildings on any lot or
tract OF land, the value of the same shall
be set forth separately when sodssired by
the owners thereof. The may assess
| any lot or tract of land in sach parcels as he
may deem proper, but IL shall be necessary 20 en-
| ter the name Of the owner opposite to any tract,
lot parcel of land. The assessment shall be
| certified by the chairman a majority of the as.
sessment beard, and such certificate shall be con.
clusue evidence of the organization of the
msnt board and the election of such chairman.
| Sec. 7. On the first and second Monday Of j uIy,
and at such other times as they may appoint, the
assessment board ehslI meet at the common coun-
Gil chamber for the purpose OF hearing any objec-
tions of parties deeming themselves sggrieVed by
bdch assessment, aud alter hearing the same, shall
make such alteration as justice and equity may re-
| quire.
| Sec. s. On or before the frst day of September
in each year. the assessment roll shall be return
| to the common council By deposting the same
| with the clerk. The comm On council mSy supply
omissions in said roll, and for the purpose OF equel
izing the same, may alter, add to, take from, and
otherwise raise and correct the same but shall not
1
| cept by the value of such real property as may
| have bean omitted by the Assessor.
Sec. O. When the assessment roll shall have
been revised and corrected, the same shall be lied
| with the clerk, and an order approving the same
shall be entered In the proceedings of the common
council. On the frat Monday of July in each year,
| or within ten DAYS thereafter the common council
shah determine the amount of taxes to be for
general city purposes, and also to be levied for
school purposes, apd shall by resolution, levy the
same, bat no such resolution shall be adopted ex-
/ cept by vote of tWo-thirds of the members elect
which shall appear In the proceedings of the COM
/ mon council.
Sec. 10. All taxes or assessments, general or
special, levied under this act, shall be and remain
| q lien upon the lands and tenements upon which
they may be assessed, and upon all personal prop
erty Of any person or body polite assessed for per.
sonal taxes, from the date OF the warrant for the
collection thereof until such taxes shall be paid ;
and no sales or transfer Of such real personal
i property shall affect such lien. Any personal
/ property belonging 60 the person taxed, may be
sold for the payment Of taxes upon personal prop
i erty. --...
| Sec. H. Before the annual meeting OF the
board Of supervisors Of Pierce couuty, and by the
time required by the laws of this state for the re-
| turn of assessments from the several towns, the
city clerk shall transmit copy of the assessment
| roll to the clerk OF the board OF supervisors Of
| said county, who shall lay the same before the
/ said board at their annual meeting.
/ Sec. II. The board Of supervisors shall have the
In -~Iini6g the assessment rolls Of the several
towns IN said county as provided BY Law, but in
roll of said city as entire roll and shall not
change the ralativs valuation.
Sec 10. The aaid board of supervisors may levy
tax or taxes as now is or may be provided by Law
hereafter In relation to towns and shall eau Sc the
4 amount of taxes so levied to be certified to the
city or city clerk in the manner provided by law
| in relation TO town and town clerks, and in all
transactions of the board Of supervisors of said
county, said city shall be regarded as q town, ex-
| eept as herein otherwise provided
Sec. IA. Upon receiving the stasament OF the
amount OF taxes so levied, the city clerk shall make
out upon the assessment roll in columns left for
that purpose upon a copy thereof, complete
statement OF the several taxes levied for state,
county, city or other purposes and all delinQ uent
taxes of auy previous years, and all special taxes
levied by the common coHRcil, since the making
out Of the annual tax list, in such separate col
umns as may be necessary, with the total footing
| persons named therein, which statement shsll be
called the tax list OF the city Of River Falls and
shall be preserved by said clerk a record in his
office and shall have the same legal force and effect
as the records of the common council.
Sec. Is. The tax list made out an preserved as
aforesaid shall be prfp1a facte evidence In every
court OF record IN this Istste that every act or
thing required by law to be done relating to as
sessiDg levying taxes from the election Of Off.
the completion of the tax list inclusive has
been done regularly and correctly as required by
law.
Sec. 10. Immediately after making out the tar
list aforesaid, the clerk shall make out NIL
cate copy thereof, to which shall be appended q
warrant signed by che mayor and clerk, and sealed
with the corporate seal OF said city directed to the
treasurer, requiring and commanding him TO coll
lect the taxes and assessments specified in said du
pcate copy OF the tax list in the manner proyid-
ed by law, and said clerk shall on o before the
25th day of November of the same year, or as soon
thereafter as practicable, deliver che same to che
city treasurer for collection and make record Of
such delivery on the tax list preserved in his Of
fee. 900
Sec. IL. The city treasurer upon receipt Of such
duplicate copy ofthe tax list shall proceed TO col
lect the same in like mann er, and shall have like
powers, and be subject to like requreme nts liabiI