Watertown republican. [volume] (Watertown, Wis.) 1860-1906, 1881-05-11

before any such warrant shall be issued the oveseer
OF highways of the road district in which such poll
TAX shall be due, shall make and file with the Justice
an affidavit substantially in the following form:
State OF Wisconsin, - county-ss.
--, overseer of highways of road district num-
duly sworn on OATH says that was assessed by
the supervisors OF said town to pay poll tax for the
year 49, in said road district of -, and that his
name appears upon the list of highway taxes assessed
by said supervisors for said year, person liable
TO pay poll tax in said road district that such list
with the warrant required by law thereto annexed
was delivered to this affant on the - day of
-, 18-; that said poll tax has become payable
in money; that demand of payment of said poll tax
was duly made of the said - by this afiant on
days have since elapsed but that the said - has
neglected Cor refused the may be) to pay the
SAID poll tax, and that this afant is unable to find
goods and chattels of the said - sufficient to
make the amount thereof by distress and sale pro-
yided by law, and therefore prays that warrant may
be issued and the said arrested and dealt with
according to law.
Subscribed and sworn to before me this - day
of -, 49,.
action, execution shall issue against the body of the
defendant as in cases of tort
Section g. This act shall take effect and be in force
from and after it's passage and publication.
Approved March 81, 1881.
Published March %, 1881
CHAPTER 12S.
AN ACT relating to the reassessment OF lands ZOE
taxation and amendatory of section one thousand
and two hundred and ten b of the revised statues
of Wisconsin for the year 1873.
The people of the state of Wisconsin, represented In
senate and assembly, do enact as follows:
Section 1. Section one thousand two hundred ana
ten of the revised statutes Of Wisconsin OF 1878 ID
hereby amended by striking out the words "men-
toned in section one thousand two hundred an0 ten
of these statutes" and inserting in lieu thereof the
words "for any Of the causes provided by law"
also, by striking out the word conclusive" where
it occurs in the twenty-eighth and thirty first lines
of said section, and inserting in lieu thereon the
words t'prima facie," also by inserting after the
word same" in the thirty fourth line cf said sec
tion the following: If the plaintiff shall desire to
contest the validity of such reassessment he shall,
within twenty days after such tax-rou shall have
been completed, file with the clerk OF the court
where such action is pending, objections in writing
to such reassessment or taxrol, copy of which OBJ
lection shall, within five days after such filing, be
served upon the attorney for the defendant, ana
thereupon the court may direct the issue to be made
up involving the objection aforesaid, which
shall be tried sumrnarily by the court, and
thereupon the court shall file an order sustaining
or overruling the objections of the plaintiff afore-
said. If by such order such reassessment or tax
roll shall be held invalid, subsequent reassess-
ment OF such tax may be had in manner and form
as herein above provided, and similar proceedings
may be resorted to, to determine the validity OF
any such reassesSlnent. II such reassessment ana
tax roll shall be held by the court regular and valid,
the court shall make an order refusing the pla1n1n
to pay into court for the and benefit OF the de-
PENDANT the amount which by such valid reassess-
ment he justly ought to pay. If the amount OF tax
imposed upon the plaintiffs property by such wand
reassessment shall equal or exceed the amount M
posed thereon by the original assessment and tax
roll, the plaintiff shall be adjudged to pay costs CT
such suit; otherwise the plaintiff, upon complying
with the orderpf the court last aforesaid, shall Dc
entitled to Judge with COSTS" Also by adding to
said section the following: provided. that In all
cases where the boundaries of any town towns
shall have been changed since the en- was
elected and qualified assessor Of each organized
town wherein the whole any part Of the property
to be reassessed is situated. The values shall be
fYe aG NAV he AS
assessment was made, and the rules of determining
the shall be those provided for assessments OF
property" so that when amended said section shall
read as follows: Section 1910 b. In all actions here
after tried upon issue joined in any OF the courts OF
this state in which it shall be sought by either party
to avoid, set aside, IN whole or In part any as
sessmen tax tax proceeding for any of the causes
provided by law, if the court shall be OF the opinion,
after hearing in that behalf had, that for any
affecting the ground Of the tax, and
affecting all the property in any town, village,
ity county, said assessment, tax or tax proceed
Ing should be set aside, 1t shall Immediate
ly stay all proceedings in such action, and
In all other actions brought to set aside
such tax in such town, village or city, un-
til a reassessment Of the property Of such town,
village or city can be ade and the proper authori-
ties Of such town, village or city shall Immediately
proceed to the property thereof in the
ner specified in these statutes, and shall levy upon
the property thereof the amount Of tax for the year
in question, levied in such year in such assessment
DISTRICT and such reaEsessment shall be made by the
assessor of such town, village or other assessment
district, and when made by such assessor such
assessment roll shall be submitted to and passed
upon by the board of review Of such town, city or
village in the same manner in all respects and with
like notice is provided by law for the revision of
the annual assessment roll Of such town, city vii
lage by the board Of review thereof, and upon the
completion of said review the town clerk of such
town, village clerk of such village and city clerk of
such city in which such assessment district is stu
ated, shall extend upon such assessment roll the tax
levied upon the property of such district
in such year; and such assessment roll and such tax
30 extended thereon shall be and become public
record, and shall be prirsG tacie evidence of the
amount of tax justly chargeable against such plain
tiff and upon the lot lots tract tracts of land
respecting which the said action is brought, and
shall also be priaG lcie evidence OF the amount of
tax justly chargeable against any and every other
person or corporation, and every other lot parcel
tract Of land such tax roll for such year. in any
II the plaintiff shall desire to contest the validity Of
such reassessment he shall within twenty days after
such tax roll shall have been completed file with the
clerk of the court where such action is pending OBJ
jectons in writing to such reassessment or tax roll
copy of which objections shall, within five days after
such filing, be served upon the attorney for the
defendant; and thereupon the court may di-
rect an issue to be made up involving the
objections aforesaid, which shall be tried
summarily by the court; and thereupon the court
shall file order sustaining overruliIig the OBJ
jections of the plaintiff aforesaid If by such order
such reassessment or tax roll shall be held invalid,
subsequent reassessments of such tax may be had in
and form as herenabove provided; and
similar proceedings may be resorted to to determine
the validity Of any such reassessment. If such
assessment and tax roll shall be held by the court
regular and valid, or objections thereto shall be
filed by the plaintiff, the court shall make order
requiring the plaintiff to pay into court for the
and benefit of the defendant the amount which by
such valid reassesement he Justly ought to pay. If
the amount OF tax imposed upon the plaintiff prop
erty by such valid reassessnent shall equal or exceed
the amount imposed thereon by the original assess
ment and tax roll, the plaintiff shall be adudged to
pay costs of such suit otherwise the plaintiff upon
complying with the order of the court last aforesaid
shall be entitled to judgment with costs; provided,
however, that no judgment rendered in any such
action shall be taken understood as in any way
affecting the validity of any tax against any other
person than the parties to such action, any tract
or parcel of lands other property than that de.
scrihed in the complaint in such action provided
that all cases where the boundaries Of any town OF
towns shall have been changed since the assessment
was made the reassessnent shall be made by the
duly elected and qualified assessor Of each organized
town wherein the whole any part of the property
to be reassessed is situated. The values shall be
fixed as nearly may be, Of the day the original
assessment made and the rules of determining
the shall be those provided for assessments OF
property.
Section q This act shall take effect and be in force
from and after its passage and publication.
Approved March 81. 1881.
Published April g. 1881
CHAPTER 317.
AN ACT to repeal part of section one, chapter four
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