The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1902-06-12
Supervisor Harrison in Charge of AS
sessments Gives an Outline
of the Tax Laws.
PROPERTY MUST BE REPORTED.
New Law Assesses Heavy Penalty Against
Hold Their Property From Taxation

For the benefit of the tax payers of
the county Supervisor of Assessments
! w. X. Harrison has submitted the fol-
lowing synopsis of the Wisconsin tax
laws:
Personal Pvopertp-Sec. 1855 ASseSs-
| ment LGz0s.
All articles of personal property
shall as far as practicable be valued by
the assessor upon actual view at their
/ true cash value and after arriving at
the total valuation of all articles of
| personal property which he shall be
able to discover, if he have reason to
believe that such person has other per-
sonal property consisting of money,
credits, debts due or to become due or
any other thing of value liable to tax
alton he shall add to such aggregate
valuation of personal property an
amount which in his Judgement will
render such aggregate valuation just
and equitable valuation of all the per-
soral property liable to taxation be-
longing to such person.
SECTION 1856 ASSESSMENT LAWS.
To determine the amount and value
of personal property for which any
person should be assessed other than
money, notes, bonds, mortgages or
other securities, any assessor may
examine such person under oath as to
all such items of property and the true
value thereof, and should any person
refuse to SO testify, or should any
assessor or board of review hereinafter
provided for desire further evidence
they may call upon other persons as
! witnesses to give evidence under oath
as to the items and value Of the per-
sonal property of such person.
To determine the amount of moneys,
notes, bonds, mortgages or other Sc
curities for which any person should
! be assessed and the amount of indebt-
/ edness which any person may be en-
titled to deduct from credits as exempt,
such person shall be required to make
statement thereof under oath, giving
the average amount of such moneys,
notes, bonds, mortgages or other Sc
curities owned or held by him, or of
which he may be agent for, and the
! average amount Of indebtedness which
he may be SO entitled to deduct for
each and every month during the year,
ending on the LIST day of May; and the
average amount for such year shall be
assessed for taxation. ANY person
- ~.
by this section in regard to moneys,
notes, bonds, mortgages or other Sc
curities or evidence of credit for which
any person should be assessed, with
out such person being before him
sworn, and subscribing to such state
ment, shall be punished by fine of not
less than one hundred dollars nor more
than three hundred dollars.
FALSE STATEMENT TO ASSESSOR,
SECTION 1856 (A.)
Any person or corporation in this
State owning or holding personal
property of any description, individ-
| ua1ly or as agent, trustee, guardian,
administrator, executor, assignee or
receiver, which property is subject to
assessment, who shall Intentionally
make false statement to the Assessor
of his assessment district, or to the
Board of Review thereof, for the pur-
pose of avoiding the payment of the
| just ard proportionate taxes thereon,
shall forfeit the sum of ten dollars
| for every one hundred dollars or ma ior
fraction thereof so withheld from the
knowledge of such assessor or board
of review. In deducting bonafde debts
from credits, such debts owing can
not be deducted from any property
except such as moneys, notes, bonds,
mortgages and other securities or evil
dence of credit.
| Boards of review and supervisors of
assessments are liable to fine for equal
izing or assessing property at any
other than full value.