Watertown republican. [volume] (Watertown, Wis.) 1860-1906, 1883-05-16
Published April ID, 1881


AN ACT to amend section 1910 of the revised
statutes and the several acts amendatory there
of, relating to the assessment of taxes.
The people of the state of Wisconsin, represented
in senate and assembly do enact as follows.
Section l. Section l040 of the revised statutes
as amended by chapter pa of the laws of 1879, is
hereby amended SO as to read as follows Section
lO40. All personal property shall be assessed in
the assessment district where the owner resides,
except as hereinafter provided If such owners
be non-resldents of the state, or foreign associa-
tons or corporations, but having an agent re-
siding in this state in charge of such property,
then the same shall be assessed i'll the district
where such agent resides; otherwise in the dis
trict where the same is located except as herein
after provided. Merchants goods, wares COM
mOdltles kept Tor sale, tools and machinery,
manufacturers stock, farm implements cord
wood live stock and farm products excepting
grain in warehouse, shall be assessed in the dis
trict where located. Saw-logs and timber which
are to be sawed or manufactured in any mill with
in this state, which is owned or leased by the
owner of such logs or timber, or in which such
logs or timber are to be sawed or manufactured
by for the owner thereof, shall be assessed as
manufacturers stock i'll the district where such
mill may be located. SaW-logs, timber, railroad
ties, lumber and other articles not being manu-
facturerS' stock shall be assessed where the
owner or agent having the same in charge in the
case aforesaid, resides. No change of location or
sale of any personal property after the first day of
May in any year shall affect the assessment made
in such year. AS between school districts and
road districts the location of personal property for
taxation shall be determined by the same rules as
between assessment districts. Provided that
whenever the owner occupant shall reside upon
any contiguous tracts or parcels of land which
shall lie in two assessment districts, then
the farm implements, live stock and farm products
of such owner or occupant used, kept or being
upon such contiguous tracts parcels of land,
shall be assessed in the assessment district where
such owner or occupant resides at the time of such
assessment
Section .. This act shall take effect and be in
force from and after its passage and publication.
Approved April 4, 1888
Published April g. 1881
CHAPTER 219
AN ACT relating to title to real property by
descent, and amendatory of section 2270 of the
revised statutes.
The people of the state of Wisconsin, represented
in senate and assembly, do enact as follows:
Section /. Section 2270 is hereby amended by
inserting after the word inheritance" where it
occurs in the fourth line of subdivision of said
section, the words cor by testamentary gift" so
| that said subdivision when so amended shall
read as follows 5. If any person shall die, leaV-
ing several children leaving one child, and the
issue of one or more other children, and any such
surviving child shall die under age, and not hav
ing been married, all the estate that came to the
| deceased child by Inheritance or by tesamentary
| gift from such deceased parent shall descend in
equal shares to the other children of the same
parent and to the issue of any such other children
who shall have died, by right of representation.
Section 2 This act shall take effect and be in
| force from and after its passage and publication.
Approved March 81, 1888.
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