The Manitowoc tribune. [volume] (Manitowoc, Wis.) 1866-1878, 1870-03-31

exhibit in regular numerical succession all tle lots
ana blocks IN each ward OF said city, commencing with
the lowest and ending with the highest number of
blocks therein, and in like manner the lots in each
block 1t shall DE the duty of the assessor to place
the valuation of said lots lands as deterinedby
MN, IN column opposite TO the description thereof
and to place the value of improvements standing
or slInated upon any such lot or tract of land in
separate Column next opposite thereto and to show
IN another appropriate column the total OF both Of
said valuations.
Sec If it shall appear to the assessor that .ny
lot parcel of land omitted in the Assessment
roll of either both the preceding wears and that
the same was then liable to taxation he shall in nd
dtion to the assessment for the current year assess
upon the lot or tract omitted, the just valuation
thereof noting the year when such omission occurred
and such assessment shall have the and
was omitted.
Sec. g. When the assessment roll is completed tho
said city clerk shall give at least weeks
the official paper papers of said CITY of the time
and place where the DO I'd of equalization will meet
Tor the purpose OF hearing objections of parties deem
ing themselves agrieved by such assessment and at
the time mentioned in said notice the board shall
meat, and appeal being made to them from the
proceedings of said assessor the said board shall have
power to alter the assessment of the prop
erty concerning which such appeal made in such man
ner as TO them shall apper reasonable and inst, the
relative value and assessment of property to that
of other property similarly situated being considered
equalization of the assessment between the
wards of said city. Said board may adjourn from d.y
to day until they shall have hoard all parties appear
ing; Pforfded, that the time for hearing such ojec-
tons shall not be extended than eight DAYS from,
the expiration of said notice. Each member of said
board of equalization snail receive for his services the
same per diem as is authorized by law be paid to
| assessors.
Sec. 4. The mayor, city clerk city treasurer An
assessor, shall constitute the board of equalization
The mayor shall be the president and the city clerk
| the clerk of said board of equalization.
| Sec B. When the assessment roll shall have been
rce've corrected and equalized the board of eqaIi-
cation shall attach thereto their certificate signed
the mayor and conntersigned by their clerk that they
have equalIZed and corrected the same. and the
said board shall deliver the said roll completed.
and all the statements and valuation of person
al property to the city clerk which latter shall he
filed and preserved by said clerk
Sec. g. All changes of the assessment roll by the
board of equalization shall be duly recorded by the
| city clerk.
Sec. T. On or before the third of November in each
and every year the board of aldermen shall by resou
ton to be recorded by the clerk, levy such
sums of money may be sufficient for the several
purposes for which taxes herein authorized to be
levied but not exceeding the authorized percentage
| particularly specifying: the purposes for which the
| same levied
Sec. s. 1t shall be the duty of the city clerk i'm,
medately upon the reception of the certificate from
the clerk of the board of supervisors of the county
Manitowoc. of the amount of state, county and school
tax afporioned to said city, to calculate and
out the total amount of such together with the
city and other local delinquent adding thereto
hive centum for the expenses of collection in a-
dtienal columns prepared for that purpose the as
sessment roll, setting opposite to the several
set down the valuation of real and personal
the thereon
in dollars and cents, rejecting the fraction of cent
when less than half, otherwise reckoning said
received by the city treasurer shall be credited to the
! general fund of the city,
Sec 9. The said city clerk shall Immediately make
out duplicate copy of such assessment roll when
thus completed and deliver the original thereof the
city treasurer or before the second Monday in De-
cemher in each year.
| Sec 10. To each assessment roll so delivered a
warrant under the hand Of the mayo and clerk of
said city, and tho corporate seal thereof shall be
nexed substantially in the following form:
The state of Wisconsin the the city OF
| Manit0woc in the county of Manitowoc:
Won her, Hart Int
the persons and corporations named in the annexed
assessment roll and of the of the real estate
described therein the taxes set down in such roll OPP
posite 10 iheir respective names ana 10 the several
parcels OF lands therein described, and in any
person or corporation upon whom any such tax is inn
posed shall refuse neglect pay the same you
TO levy and collect the same by distress, and sale OF
goods and chatties of the person corporation 50
taxed and ont OF the moneys so to BE- collected, you
are first to pay the treasurer of said county be-
fore the last Monday of January next the sum of -
for state taxes and the further sum Of for conn
ty taxes, and the balance of said meney you re-
quired to retain and pay out according to law and in
said taxes and assessments shall not be paid he
fore the fourth Monday of February You are tc
return the same. together with the original assessmeu
roll to which this annexed the treasurer
of said county provided by law.
Given under hands and the corporate seal o.
said city this - day of -, IS.
Sec. IL. The said assessment roll and warrant
thereto attached shall he 1riHaa dcie evidence in
that the lands and persons therein named wert
subject to taxation, and that the was jus
and equal. The duplicate assessment roll aud tho
tax list entered therein shall deposited with the
treasurer OF said city, to be kept and preserved BY
him.
Sec. II. Upon the receipt of any tax roll and war
rant y the treasurer he shall give public notice
the official paper or papers published in said city thai
such taNlts describing for what purpose sc tax OIL
taxes are levieD has been committed to him for col
lection and that he Will receive payment for take
at his Office for the of thirty days ensuing
the date of said notice. If the taxes not paiC
within said time he shall proceed to collect the SAM
by distress and sale of the goods cbattlps of
persons charged, giving at least six days notice
time and place of such sale by posting up rot les
than three written notices IN as many public places
in said city.
Sec. b. All the general laws of this state whcl
are now or may hereafter he in force relative TO th
assessment and collection OF taxes shall be in force
said city, except as otherwise herein specially proyid
ed; and the city treasurer shall proceed to collect thu
ttNcs anu assessments OF SAID city IN the same ninne
as is required by law of the town TO coec
taxes, eNcept as herein otherwise provided.
Sec. II. In case goods chatteIs shall he founC
of which to collect the taxes on any lot or lots or otne
pieces of land property. it shall he the duty of tn,
city treasurer make ont list Of all the taxes ,nf
property remaining unpaid AT the time required b.,
the laws d this state next succeeding the date of his
tax list and warrant and the Inst made his aft
d'vit thereto attached stating that the therein
contained had not been collected that Ire had beer
unable TO find goods and chateIs of which to col
ect the taxes shall he called the delinquent list and
II snail he his duty to deliver such delinquent list tc
the reaSurerof MantoWoc county, at such time as i
required by law, and he shall at the same time pay
over to SAID county treasurer all moneys collected by
hun and not before paid ever belonging said county
of Manitowoc, and all moneys belonging to the stats
of Wisconsin, in the same manner al required Inv law
of town treasurers.
Sec. 10. The city shall pay to the county
treasurer, IN legal money, the state tax, the county
school tax ana all other taxes belonging to the county
within the time prescribed by the statute of tti.
| state, as required of town treasurers.
Sec 10 1t shall lie the duty of the county treasurer
| OF Manitowoc, and he is hereby required when lots
tracts, pieces parcels of land have been returned
by said city treasurer as delinquent for any general
tax OF the state orlcoEnty for any assess
ment authorized under the provisions of this act
Immediately after the sale of said delinquent lots
! tracts, pieces or parcels OF land by him, soon
thereafter may be- to pay said city treasurer the
amount which may have been returned IS DELINQUENT
belonging to said city, either i'll cash or certificates OF
sale OF said lots tracts pieces parcels land SO
! turned as delip1uent.
Sec IL All directions hereby given for the as
sessment of lands and the Ievying and collection of
faxes and assessments shall be deemed only directory
and no error normality in the proceedings any
of the officers nrusted with the same, affecting
the substantial justice of the itself shall yitate
or in any way affect the validity of the so assess
| ed.
Sec. Is Tn all when by virtue of this act any
charge or assessment shall be carried tax
list in separate column columns opposite the
tract upon which the same NAV be n lien the
treasurer shall collect all other acts in regard
thereto in the As in the collection of
other taxes and sl taxes and assessments General
and special, levied under this actsha be and remain
lien upon the lands and teneInen's upon which thew
may be levid or assessed, and upoa ali personal
property of any person body polite corporation or
association assessed for personal from the time
Of the equalization of the by the city
board of equalization until such tax shall be paid
ana no sle or transfer OF such real or personal estate
shall effect such lien Any personal property belong
ing to the person taxed may be and sold for the
payment of taxes upon personal property
CHAPTER A.-IMPRoVE2ENr sTREErs, ALLEYS
&C., AND VACATION OF STREETS AND ALLEYS
Section l. The board of aldermen shall have power
to order the parks and public grounds in the several
wards of said city to be improved by building walks
across or upon the same by building repairing any
fence around any sidewalk fronting the same or any
part thereof. by planting trees shrubbery upon
SuCn ground, along the sidewalks he
upon written application sgned by fifty resident
freeholers for that purpose ,0rted that the costs
of making any such improvements shall be paid out
of the special fund of the ON the side of the
river where said parks public grounds NAV be stu