The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1879-04-03

and fraudulant voting shall be punished
in the same manner as at other elections
for county or state officers.
Section - The board OF aldermen,
within one week after said election. shall
meet and canvass the votes received, or
the returns thereof, and the result or re-
suits thereof shall be entered upon ~
records of the board of aldermen, and if
majority of all the votes cast at such
election shall be for the raising of said
| tax, or for one or more of said objects, it
shall be the duty Of the board of alder
men to cause the said sums of money to
| be assessed, levied and raised in and by
| the next assessment roil, at the time the
next annual tax Is levied and raised.
Section Is. Said city shall have no
| power, except where specially authorized
| thereto by law, to borrow money, nor
shall it be liable to pay money borrowed
on its account or advanced in its behalf
| by its officers or any other person, nor
| shall any of its money or property be ap-
| piled to any such purposes, nor shall said
| city incur any debt or liability IN any
year greater than the amount of tax al
| lowed by this act TO be raised III said city
| in the year in which such debt or liabili
| ty was incurred.
Section II. Should the mayor refuse
to approve any ordinance or resolution
| apprnpriating money, two thirds of the all
| aldermen elect voting in the affirmative
shall have power to re-pass such ordi-
nance or resolution appropriating money
or creatinn debt or liability, notwith
standing the objections of the mayor
CHAPTER VIII.
TAXATION.
| Section l. For the discharge of any
| legal debt of the city, or expenditure
authorized by the board of aldermen
under any of the provisions Of this act,
or of any ordinance of this city or to de-
| fray the current expenses thereof, the
board of aldermen shall have power, by
| ordinance or resolution:
l. To annually levy and collect tax
on all real and personal property in the
| city made taxable by the laws of the
state; TO defray the contingent and other
general expenses OF the city, and pay the
interest annually on the bonded indebted
ness Thereof, which tax shall constitute the
fund.
2. To annually levy and collect tax
not exceeding two per centum on the
assessed valuation for that year of all
taxable real and personal property in
any of the wards of said city, for the
purpose of creating q special fund for
such ward, TO be expended strictly for
ward purposes as hereinafter, by this act,
provided; bat no such special taxes shall
be levied or assessed and collected except
upon the recommendation of majority
of the aldermen of the ward in which
such special taxes are sought to be raised.
3. To annually levy and collect such
tax for the support of common schools Of
said city as is now required of towns
under the laws of this state.
Section 2. Real estate, exempted
from taxation by laws of this state, shall
be subject to special taxes for the build
ing of streets, sewers and sidewalks, ey,
cept property belonging to the United
States or to this state.
CHAPTER TX.
ASSESSMENT AND COLLECTION OF TAXES.
Section l. The assessor of said city
shall, between the first day of May and
the last Monday of June in each year,
assess all taxable property of said city.
In making such assessment and his re
turn thereon, he shall in all things be
|
state except as hereinotherwise provided.
Section 2. The mayor, city clerk,
city assessor and one alderman from each
ward of the city, to be selected by alder
men from such wards, shall constitute
the board of equalization. The mayor
shall be the president, and the city clerk
the clerk OF said board. Each member
of said board shall receive for his services
! l,a l.,
to be paid to assessors.
Section 3. The board of review shall
meet at the rooms of the board of alder
men on the first Monday of July in each
year for the purpose of examining, cor
recting and equaizing said assessment
roll. At least one week S notice of such
meeting shall be given by the city clerk
by publishing said notice III the official
papers of the city and by posting such
notice in at least three public places in
each ward of said city. SAID board may
adjourn from day TO day until they shall
have heard all parties appearing, provid
ed, that the time for hearing said obiec-
tons shall not be extended more than
eight days from first the meeting of said
board.
Section /. The assessor shall lay be-
fore said board the assessment roll and
all sworn statements of the valuation of
/ property made by others ard delivered
to him. The said board shall examine
carefully SAID loll, statements and valua
ton of property real and PERSONAL; they
shall examine all parties under oath who
wish to be heard. The said board shall
and may when they deem the valuation
OF any property assessed too high or too
low on the assessment roll, raise or lower
the same, as tue case may be, whether
the person assessed appear before them
OF not, and they may also place upon the
| said roll any property they may know to
be left off from said roll by mistake or
| otherwise, and assess the same to the
! person to whom in right it should be as
sessed; and provided further, that in all
| cases, If said board shall raise the
amount of such assessment on any pro
perty, the owner thereof, If q resident of
such town, shall be duly notified of such
intention IN time, that such owner may
/ be heard before such board in relation TO
the value thereof. All changes of the as
sessmeut roll by said board shall be re-
corded by the clerk and the minutes
! It's proceeding shall be filed and pre-
served in the Office of the city clerk.
| Section 5. Nhon the assessment roll
shall have been received, corrected aud
equalized, the board of eqalization shall
attach thereto its certificate signed by
the mayor and countersigned by its clerk
that it has so equalizcd ana corrected the
same, and the said board shall deliver
the said roll as completed, and all the
! sworn statements and valuation of per-
: sonal property to the city clerk, which
latter shall be filed and preserved by
! said clerk.
Section c. All directions hereby given
! for the assessment OF lands and the levy
! ing and collection of taxes and assess
!rents shall be deemed only directory,
| and no error c. informality IN the pro-
| ceedings of any of the Officers intrusted
with the same, not affecting the substan
tial justice of the tax itself, shall vitiate
a., L. r. Al