Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1870-05-10
Laws of Wisconsin.
Published March 25, 1901
CHAPTER I03-GENRRAL

AN ACT further to provide for the assess
ment and collection Of delinquent taxes for
$500 and 1906 on shares in national banks
in this state.
The people of the state Of Wisconsin, repre-.
sented in senate and assembly, 10 enact as
follows:
|. Section 1. The treasurer of every county
in which there is a banking association or
ganized under a law Of the United States,
shall within thirty days after the publication
Of this act, make out and transmit TO the state
treasurer astatement showing how many shares
OF stock in any such banking association were
assessed for taxes in such county in the year
1868 or 1869, for the years 1865 and 1866, so
far as appears from the books or papers in his
office to whom owner or owners such
shares were assessed, and the value at which
they were assessed for each OF said years, and
also the rate per cent or amount of tax set
down on the assessment roll against the name
of each owner of such shares for each of said
years, and upon which of such shares the said
taxes have been paid, and which were return
ed delinquent.
Sec. 2. II it shall appear to the state treas.
urer from such statement or otherwise that the
taxes due the state for the years 1865 and
1866, on the shares in any such banking assoc
citation have not been assessed and levied in
conformity 10 the provisions OF chapter 1856,
general laws of 1868, or of chapter i67, gen.
eral laws OF 1869, the treasurer shall give no.
tice Of such fact To the assessor Of the city,
village or town where such association is o.
Gated and il shall be the duty OF such assessor
TO include such shares IN his valuation of per-
sonal property for the year 1870; and such
assessor and the clerk of such city, village or
town, and the treasurer or other collecting
officer thereof, shall proceed in assessment of
such shares, and in the levy and collection of
taxes thereon according to the provisions of
said chapter 1856.
Sec.s3. Every such assessor NAV apply 10
the cashier or other officer of any such bank
ing association for the names of the persons
who,owned shares therein In the years 1865 and
1866, aud upon such application it shall be the
duty OF such cashier or other officer 10 furnish
to such assessor, correct list of all the share
holders in such association, showing their re-
spectiVe places Of residence, so far as he can
ascertain the same. and the number of shares
held by each shareholder on the fifth day of
June in each of said years, TO be verified by
the affidavit of such officer.
Sec. 1. Any officer who shall willfully
neglect or refuse TO perform any Of the duties
required Of him by this act, shall be deemed
guilty Of misdemeanor, and upon conviction
thereof shall be punished by fine not less
than one thousand dollars nor more than two
thousand dollars, or by Imprisonment in the
county Jail not less than six months nor more
than one year.
Sec. 5, If any president or cashier of any
such national bank shall refuse to give to the
proper assessor the list and statement required
by the third section of this act, the president
or cashier so refusing shall be deemsd guilty
OF misdemeanor, and on conviction thereof
shall be punished by fine not less than two
thousand dollars nor more than five thousand
dollars.
Sec. b. The state treasurer is hereby d.
rected to forward TO each assessor and collect
or Of taxes, at places where such banks are
located, printed copy of this act, with such
instructions as he may think necessary to aid
them in the performance Of their dnties under
the same.
Sec. Z. No tax levied under the provisions
of this act shall be deemed invalid for want Of
form, or for any mere omission or irregularity
which does not affect the substantial justice OF
such FAX
Sec. 8. This act shall take effect and be
in force from and after its passage and publ
cation.
Approved March IS, 1870.