Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1891-06-25

LPubhshed MAY l. 1891

No. 6ss, Al Published May l, 1891
CHAPTER 473
AN ACT 10 amend section 1910, of the revised
statutes, and the several acts ameudatory there
of, relating to assessment Of taxes
The people OF the state Of Wisconsin, represented
in senate and assembly, do enact as follows;
Section /. Section l04O of the revised statutes
as amended by chapter pa, of the laws of 1879
chapter les Of the laws of 1880 and chapter a54 OF
laws of 1883, is hereby amended so as TO read as
follows
Section 1910 All personal property shall be
assessed in the assessment district where the owner
resides, except as hereinafter provided. II such
owners be non-residents of the state, or foreign
associations or corporations but having an agent
residing in this state in Oh arge of such property
then the same shall be assessed in the district
where such agent resides; otherwise IN the district
where the same Is located, except as hereinafter
provided Merchants goods, wares, commodities
kept for sale, tools and machinery, manufacturers
stock, farm implements, cord wood, live stock and
farm products, excepting grain in warehouse, saw
logs, timber railroad ties and telegraph poles ex-
cept those cut in this state within six months prior
to April L OF the year of assessment, shall be as
sessed inthe district where located. No change of
location sale of any personal property after the
first day of May In any year shall affect the
ment made in such year. AS between school dis
tricts and road districts the location Of personal
property for taxation shall be determined by the
same rules as between assessment dstr cts provid-
ed that wherever the owner occupant shall re-
side upon any contiguous tracts parcels of lands
which shall lie in two assessment districts
then the farm implements, live stock and farm
products OF sQcn owner or occupant, used, kent
being upon such contiguous tracts or parcels of
land, shall be assessed In the assessment district
where such owner or occupant resides at the time
of such assessment.
Section 3 Section l, of chapter 25s, of the laws
of 1sS2,is hereby amended to read rs follows:
Section l. All saw logs, timber and railroad ties
or telegraph poles, cut in this state within six
months prior to the first day of April of any year
shall be assessed in the assessment district where
the same shall be banked or piled for driving or
shipment either by water or railroad except that
saw logs and timber which are TO be sawed or man
ufactured in any mill within this state which Is
owned by the owner of such logs or timber, shall
be assessed manufacturers stock in the district
where such mill may be located; provided. such
owner or owners shall on or before the fifteenth
day of June of each year, file with the I'm
the assessment district where such laws are banked
or piled as aforesaid, an affidavit showing that he
is or they are the owner or Of such logs or
tinbers and that said logs and timber are to be
manufactured at mill located within this state
owned and operated by him or them, giving the
location and assessment district in which said min
is located, together with verified statement OF the
assessor of the district in which said mill Is loca
ed, that said logs or timber listed with him
for assessment and assessed to such owner own
ers giving the quantity of the said logs and timber
so assessed,
Section s. Section .. of chapter 25s OF the laws
of 1882 is hereby nended as to read as follows
Section 2 1t shall be the duty OF the assessor OF
the assessment district in which any such saw logs
timber, railroad ties telegraph poles, cut within
six months prior to the first Of April may be bank
ed or piled ms aforesaid TO ascertain the am ant
of such property which may be may have been
IN his assessment district at any time during the
month of April in each year, by actual view far
as practicable to fix the value of such property and
assess the same to the thereof as OF April l.
of each year other property Is assessed.
Section 4. This act shall take effect and be in
force from and after its passage aud publication
Approved April 25, 1891,