Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1868-03-28


owner resides, but If such owner be nonresident
of this state then such property may be assessed
wherever such owners agent or place of business
NAV be located. And all personal property shall
be assessed rs of thefrst day Of May in each year
the assessment is made, and no sale or chance of
location of such property after that date snail Affect
such assessment.
ASSESSMENT OF BANK STOCK.
Sec. 81. Upon the demand of the assessors, the
president cashier or other oileer IN charge OF any
such assessor annually before the first day of June
a statement showing the name and residence of
each stOckhoder therein on rhe list day of May pre-
ceding and the amount of stock held by him that
dav: the highest. ana the lowest price at which
any bona tide sales of said stock are known to
have been made during the preceding year, and
the full true value of said stock on said first day of
May
before delivering the same TO the assessors, take
and subscribe an oath, TO be administered and
certified by the assessors, and annexed 10 such
statement substantially in the following form, 10
wit
stste of Wisconsin. - County-ss
T. - -, do solemnly swear that / am
- of there name the bank TO which the
statement is madeI that the annexed Is a true
statement of the names of al the stockholders IN
said bank on the LIST day OF May, A. d., IS, ana
of the amount Of stock then held by each OF them,
and of the highest and lowest bona tds sale OF
anv of said stock during the preceding year known
TO me- and that the value OF said stock set down
in said statement is the full true value thereof,
ING to sell would be willing 10 accept in full pay
Subscribed and sworn to before me, this----
day of ----, A. d., Is.
Sec % II. i'm the opinion of the assessors the
value of the stock shall be entered in such state
ment too low he shall designate at the foot of said
statement the true valuation thereof, according 10
his best Judgment II any such officer shall refuse
TO make out and deliver such statement when 80
required, he shall be personally liable to the town
or cty for the whole amount of taxes which should
be paid upon such stock and ii shall be the duty of
the treasurer 10 she him for the same in the name
of said town or city.
TOWN BOARD OF REVIEW.
Sec "a The chairman of the board of supervi-
sors clerk and assessors of each town, the mayor,
clerk and a. SCISSORS of each city, and the president,
clerk and assessors of each incorporated village,
shall constitute board of review for such town,
city or village. The board of review shall meet
| annually, on the last Monday in June, at their
town, village city clerks Office. A majority shall
constitute quorum Nouce oi tne Time ana pace
in at least three public places in each town, vii
lsge city or ward thereof and ut least four days
prior 10 such meeting The town, city or village
/ clerk ON said board of review shall be clerk
fhereof, and shall keep an accurate record of all
| its proceedings The board may adjourn from day
/ TO day until It's business Is completed, and shall
receive the same compensation as is allowed by law
Sec. 20 The assessors shall lay before the board
of review their assessment roll of the real property
and all the sworn statements made by Others, and
statements and valuations made by them of per-
sOnal property and bank stock. The board shall,
under their official oaths, carefully review and ex-
| anime said role and statements and all valuations
| of real or personal property and bank stock, and
| property or otherwise and for that purpose they
| are hereby rqured to hear and examine any person
| or persons upon oath, who shall appear before
them in relation TO the assessment OF any property
upon said roll In relation TO any property omit
ted therein; and such examination shall be reduced
TO writing by the clerk and carefully preserved on
file in his Office; and II 1t appear that any property
has been valued by the assessor too high or too
low they shall increase or lessen the same to the
true valuation according to the rules for valua1ng
property prescribed in this act They shall deter
/ mine the correct value of any bank stock which
has been valued by any officer OF any bank at one
price and by the assessor at different price. Any
person who thinks the aggregate valuation OF his
personal property, as fixed by the board of review
| at their annual meeting, and, under oath, state
| the true aggregate valuation of all personal
property upon which he is liable TO taxation, ac-
cording to the provisions of this act, and II the
board of review shall be- satisfied of the truth OF
| such statements the valuation so fxed by him
shall be taken by the board OF review as the true
aggregate valuation of his personal property, and
all such statements shall be reduced 70 writing by
the clerk and carefully preserved va his Office. The
clerk shall keep careful record of all changes made
and valuations determined upon by the board OF
CORRECTION AND RETURN OF ROLL.
1 Sec 26. The assessor shall make all corrections
TO the assessment roll ordered by the board of re-
view, and when any luation OF real property
shall be changed, he shall enter on the roll oppo-
site the proper tract In separate column the valu-
alton as fixed by the board He shall also enter
upon the assessment roll in alphabetical order and
tabular form, the names OF all persons found liable
20 taxation on personal property or bank stock,
setting opposite each name the aggregate val
nation OF such property OF the persons 50 named
| so liable, after deducting exemptions and max
ing such corrections as the board may have or
dered.
| an oath annexed TO said assessment roll, which
shall be certified by the officer administering the