The Superior times. [volume] (Superior, Wis.) 1870-1912, 1873-04-12
Published MARCH {, 1St
CHAPTER 78.

CHAPTER 7S.
AN ACT to amend sections seventeen and eighteen
of chapter one hundred and thirty OF the general
laws OF 1868, entitled "aa act to provide for the
assessment OF property for taXation, and the levy
Of taxes thereon"
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
Section l. Section seventeen of chapter one hun
dred and thirty OF the general laws OF 1868 is hereby
amended so as to read as follows: Section II. The
board of assessors shall place upon the assessment
roll opposite the name of each person liable 10 as
sessment on personal property, the aggregate yalu
alton of all personal property ON ned by himself
his wife, or which ne has in charge possession
lessee, occupant agent, parent, guardian executor,
administrator, trustee, assignee receiver, which
is liable to taxation, such aggegate valuation to be
fixed according to the best judgment and belief of
said board. To determine the amount of personal
property, except moneys notes bonds, mortgages,
or other securities owned by any person liable to
taxation, said board of assessors, any of them,
may examine suCn person under oath, as TO all
items of personal property, as aforesaid owned or
possessed by him or her, and the true value there
of. And should any person refuse to testify under
oath, before said board OF assessors or any one of
them, as to the items and value of his or her prop
erty, or should the assessors, any of them,
or the board OF review, desire further evidence,
they may call upon other persons witnesses, to
give evidence under oath to the items ard value
OF the personal property of such persons. In de-
termining the amount of moneys, notes, bonds,
mortgages, other securities ewned or held by
any person, and the amount Of Indebtedness
which any person may be entitled to deduct from
credits such person shall be required to make a
statement thereof, under oath, giving the average
amount of such moneys, notes, bonds, mortgages
or other securities owned or held by him or her
and the average amount of fndebteduess WI
she may be entitled by law to deduct from such
credits for each and every month during the year,
ending ON the first day of May in which the assess
ment is made, and the average amount of such
moneys, notes. bonds, mortgages other securities
for such year, determined aforesaid shall be az
sesssd for taxation, Any person making false
statement under oath before said assessors, or any
one of them, or the board of review, shall be deem
ed guilty of perjury.
Sec. 2. Section eighteen of said chapter one hun
bred and thirty of the general laws of 1868 is amend
ed to read follows: Section 10. All articles
Of personal property shall, as far practicable be
valued by the assessor upon actual view. and after
arriving at the total valuation of all articles of per-
sonal property which they shall be able to discover
belonging to any person, if they have reason to
believe that such person has other personal proper
ty, consisting of interest accrued bonds or other
securities, which exempt by law from taxa
tion or any other thing Of value liable to axation
they shall add to such aggregate valuation OF per-
sonal property amount which, in their iudg-
ment, VIII render such aggregate valuation "a Just
ana equitable valuation OF AL the personal property
liable to + xatiOn belonging to such persons.
Sec. s. This act shall take effect and be IN force
from and after its passage and publication.
Approved March |, 1873.