Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1901-06-06

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levied; and IT shall be the duty of the town
treasurer, or II such taxes be returned I'M
Collected. of the county treasurer, TO pur-
sue ana levy upon such logs, wood, or tim
per- wherever the same may be. and col
lect such tax by distress and sale of the
same in the manner provided by law for
the distress and sale of personal property
Tor the payment of taxes
Section Q This net shall take effect and
be IN force from and after its passage aud
Approved April 10. 1901
No. 2S5, 81 published April "a, 1901.
CHAPTER t9t.
AN ACT relating to the assessment and
taxation of buildings on leased lands at
the place of location in cases where the
same Is personal property and to amend
section 10l0 of the statutes of 1898.
The people of the State of Wisconsin rep
resented In Senate and Assembly do en-
act as follows:
Section /. Section 1910 of the statutes of
1898 is hereby amended by inserting after
enth line of said section the following
words; buildings on leased lands when
such buildings are personal property SO
that said section when amended shah read
rs follows: Section 1910. All personal
property shall he assessed in the assess
ment district where the owner resides, cN-
cept as otherwise provided II such own,
ers be nonrcsidcnts of the state or foreign
associations or corporations. but having an
agent residing in this state IN charge of
such property, then the same shall be as
sessed in the district where such agent re.
tides; otherwise In the district where the
lame is located. except rs otherwise pro.
vided Merchants goods, wares, commodl-
les Kept for sale, tools and machinery, man
ufncturers stock, buildings on leased lands
when such buildings are personal property,
farm implements, cord wood. live stock aud
farm products, excepting grain in ware
house, shall be assessed In the district
where located. Saw logs and timber which
arctic be sawed or manufactured in any mill
within 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 or for the owner there
of shall be assessed as manufacturers
stock III the district whore such mill may
he located. Saw logs timber. railroad ties,
lumber and other articles, not being man
ufacturerS' stock. shall he assessed where
the owner or agent having the same In
charge In the case aforesaid resides No
change of location or sale of any PERSONA
property after the first day Of May ii any
year shall affect the assessment made in
such year, As between school districts, the
location of personal property for taxation
shalt be determined by the same rules as
between assessment districts; provided,
that whenever the owner or occupant shall
reside upon any contiguous tracts or par
GELS of land which shall lie In two or more
assessment districts then the farm nipple
ments, live stock and farm products of
such owner or occupant used, kept OF be
ing upon such contiguous tracts or parcels
of land, shall be assessed in the assessor, n {
district whore he resides at the time Of
such assessment. All saw logs, timber, rail-
road ties or telegraph poles cut IN TINS
state, owned by amy person or corporation
not residing and having no agent therein,
shall he assessed IN the assessment district
where the same shall be banked or piled
for shipment either by water or railroad
1t shalt be tn" duty OF the assessor of the
assessment district in which saw logs, tim.
her railroad ties or telegraph poles owned
by nonrcsidcnts as aforesaid may be To-
Gated to ascertain Mt any time during the
month of April in each year the amount of
such property III his assessment district, by
value of said property and assess the Sntne
TO the said owners as other personal prop
crty Is valued and assessed.
section 2. This act shall tnkc effect and
he in force from and after it's passage and
publication.
Approved April 10, 1901.
No So, ST TPubishca April a. 1901
CHAPTER 1872.
AN ACT regulating the taxation of steam
vessels, boats and other water craft.
The people Of the State of Wisconsin rep
resented In Senate and Assembly do en-
act as follows:
section l. That in consideration of an
annual payment into the state treasury by
the owner of any steam vessel, barge, boat
or other water craft, owned within this
state or Mailing from any port thereof, and
employed in the navigation of international
waters. of II sum equal TO three cents per
net ton of the registered tonnage thereof,
such payment shall be received in lieu OF
all taxes and said steam vessel, barge boat
or other water craft shall he ana the same
Is hereby made exempt from all further
taxation either state or municipal. upon
the payment of the sum herein provided,
Section :. The owner of any steam YES.
sci barge, boat or other water craft. hail
ing from any port Of this state, "and en-
ployed in the navigation of international
waters" desiring to comply with the
terms of this act. shall annually on or be-
fore the first day of July, file with the see
rotary of state Il verified statement. in writ
Ing, containing the name, port OF hail, ton
mage. and name of owner of such steam
vessel, barge. boat or other water craft,
and shall thereupon pay into the state
treasury sum equal TO three cents per net
ton of the registered tonnage of said vcs-
sci. and the treasurer shall thereupon issue
his receipt therefor,
Section g. The state treasurer shalt an
nuaIly, ON or before the first day CT De
Ccmhcr pay into the county treasury OF
any county wherein is located the port of
hail of any steam vessel, barge or other
water craft complying With this act one
half of all money so received from any YES,
sci or other water craft whose port of halt
is within said county.
Section 4. This act shall take effect and
be in force from and after It's passage and
Approved April Il 1901
CHAPTER 1913.
AN ACT relating to the disposition OF es-
tutes of infants and other wards and
adding new section to the statutes of
1898 to be numbered 35OSa.
The people of the state of Wisconsin rep
resented in Senate ana Assembly do en-
act rs follows:
Section /. A now section Is hereby added
TO the statutes of 1898 to be numbered and
to read ms follows: Section 350Sn, '"Hhc
courts and Judges mentioned In this chap.
ter are further empowered and authorized
to make any other disposition of the real
estate of any infant or other ward men.
toned herein and to authorize the purchase
In the name of such infant or other ward
of any real estate within the state of Wis
CnnSin when II shall he made to appear to
such court or judge that such proposed dis
position or purchase will substantially pro
mote the interests of any such infant or
other ward. provided that no debt shall be
incurred or assumed by such infant or ward
for the purchase of any such real estate.
The provisions of this chapter are hereby
extended and made applicable to ali pro-
"cedings had under and IN pursuance or
this section.
section 9 This act shall take effect and
he In force from and after its passage ana
Approved April Is. 1901.
No. 2Si. 81 published April "a. 1901.
CHAPTER 1911
AN ACT to amend section 925-152 of the
statutes OF 1898 relating TO treaSurerS fees.
The people of the State of Wisconsin rep
resented In Senate and Assembly do en-
act rs follows
Section l. Section 925 -152 of the statutes
Of 1898 Is hereby amended by striking out
the words tenth day of January in the
third line of said section, and inserting IN
lieu thereof the words thirty first day or
January" SO that said section when SO
amended shall be and read AS follows:
SECTION q25 l52 The city treasurer shall
he entitled to receive and collect as fees
for the collection Of taxes one per cent.
upon all sums collected prior to or on the
thirty first day of January, and three per
cent upon all sums collected by him there
after: and In case OF distress and sale
made by him of goods or chattels for the
such fees ms are allowed to constables for
similar services The city treasurer shall