Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1877-04-12
Published March 16, 1871
CHAPTER 2i6.

AN ACT to amend chapter $50, general laws of
1868, entitled, 8 An act to provide for the as
sessment 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 Is, of said chaBte- 100,
general laws of 1868, is hereby amended so as to
read as follows: Section 20. The assessors shall
lay before the board of review their assessment
roll of the real property and all sworn statements
made by Others, and valuations made by them
of personal property and bank stock. The board
SHALL under their official oaths, carefully review
and examine said roll and statements; and all
valuations of real or personal property and bank
stock, and shall correct any errors apparent in
description of property or otherwise and for that
purpose they are hereby required to hear and
examine any person or persons upon oath who
shall appear before them, in relation to the as
sessment OF any property upon said roll, or in
relation to any property omitted therein; and
such examination shall be fedueed to writing by
the clerk and carefully preserved on file in his
office, and If it appear that any property has
been valued by the assessor too high or too low,
they shall increase lessen the same to the true
valuation, according to the rules for raluing
property prescribed in this act. They shall
determine 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
assessors, too high, may appear before 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, according to the provisions of this act
and IT the board of review shall be satisfied of
the truth of such statements, the valuation so
fixed by him shall be taken by the board of re-
view as the true aggregate valuation of his per-
sonal property, and all such statements shall be
reduced to writing by the clerk and carefully
preserved in his Office. The clerk shall keep
careful record of all changes made and vallla-
lions determined upon by the board of review;
froUlded, further, that the said board of review
shall and may when satisfied from the evidence
taken that the valuation of any property as
sessed Is too high too low on the assessment
roll, raise or lower the same, as the may be,
whether the person assessed appears before them
or not; and they may also place upon the said
roll any property that they may know to be left
oft said roll by mistake otherwise, and assess
the same to the person to whom in right it
should be assessed; and pr0Ujded FURTHER that in
all cases If said board shall raise the amount of
such assessment Or on any property, or assess
any property not the assessment roll, the
owner thereof if a resident of such town. or his
agent If nonresident, shall be duly notified of
such assessment in time that such owner or
agent may be heard before such board, in rela-
ton to the value thereof pJ1Uiled that the resi-
dence of such owner or agent shall be known to
any member of said board.
Section 2. This act shall be in force from and
after its passage.
Approved March 8, 1877. COPY.
Published March is, 1877.
CHAPTER 1884,
AN ACT relating to cemetery associations.
The people of the state of Wisconsin, represent
ed in Senate and assembly, do enact as fol-
lows:
Section l. Cemetery ASSOCIATE ons organized I'M
der the laws of this state, may purchase, or take
by gift, and hold personal property to an amount
not exceeding ten thousand dollars, may use or
sell the same, and apply the proceeds to promote
the object of the association. Such association
may also take and hold in trust and loan or in
vest money or other property, for the purpose of
using and expanding the income arising there
from, for the establishment and keeping in re-
pair such lot or lots and their surroundings in
said cemetery, the donor may designate; and
when the cemetery grounds of such association
are situated near to or adjoining and situate
without the limits of any city of more than ten
thousand inhabitants, such associations may
purchase, or take by gift and hold without the
limits of such city, not exceeding sixty acres of
land situate without the limits of such city, to
be used exclusively as a cemetery for the burial
of the dead.
Section 2. This act shall take effect and be in
force from and after its passage. us.
Approved March 8, 1877. COPY.