Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1909-07-14
No. 377, 81 Published ApriI % 1909
CHAPTER 70. LAWS OF, 1QnQ

no. Sii, 81 tPublished April %. 1909.
CHAPTER 20, LAWS OF 1909.
AN ACT TO amend section 1O4O Of the
statutes, relating to the taxation OF per
sonal property.
Iha people OF the State Of Wisconsin. rep
re'ented In Senate aud Assembly, do en-
act as follows:
Section l. section 1910 of the statutes.
Is amended to read: Section lO4O. All
personal property snail be assessed in the
assessment district where the owner re-
sues, except as otherwise provided. II
such owners be uou- residents of the state
or foreign associations or corporations, but
having an agent residing In this state In
chaTse OF such PROPERTY, then the same
snail be assessed in the district where
such agent resides: otherwise in the dis
triCt where the same is located. EXCEPT as
otherwise provided. Merchants goods,
wares, commodities kept for sale tools
anu machinery, manufacturers stock,
buildings on leased lands, when such
oGudinGs are personal property, farm i'm
clements, cord wood, live STOCK. and farm
products, excepting grain IN warehouse,
snail be assessed Ia the district where
-oRated saw logs and timber " hich arc
10 ne sawed or manufactured in any mill
Nlfhln thts state, which is owned or
ceased by the owner Of such loss tim
Ter, or an which such logs or timber are
20 De sd, CT manufactured by or for
the oisucr tLereOf, shall be assessed as
manufacturers stock In the district where
sucn GutI may he located. Saw logs tim
her. railroad ties, lumber. ana other arti-
eles, not being manufacturers stock shall
be assessed in the district where located
No change of location or sale of
any personal property, after the first day
on May IN any year, saal1 affect the assess
ment made in suca year. AS between
sCAcol districts, tie location of personat
property for tax tiOn shall he determined
oy the same rules rs between assessment
districts pro- sued, that whenever ,.te
owner or occi pan, snail reside upon any
couuSuous tri cts or parcels OF land which
shall lie in two or more assessment dis
tcicts, then the farm implements live
STOCK ana iarm products OF such owner
or occupa II used, kept, or being upon
such contiguous truets or parcels Of land,
shall he assessed In the assessment dis
trict where he resides mt the time OF such
assessment All saw logs, timber, rail.
road ties, or telegraph poles cut In this
state, owned by any person or corporation
not residing therein. shall be as
sessed in the assessment district where
the same shall be banked or piled for
shall be the duty OF the assessor OF the
assessment district in which saw logs
timber. railroad ties or telegrap poles.
owned by non residents as aforesaid, may
be located. to ascertain at any time dur
ing the month of April in each year the
amount of such property in his assess
ment district, by actual view as far as
practicable, fix the value of said prop
erty, and assess the same to the said own
ers, as other, personal property is valued
and assessed. When personal property
held by eo-partners, joint owners, own
ers In common, shall, under the forego-
Ing provisions, be required TO be assessed
in the district in which such owners re-
side and such co-partners irtat or CO.
owners. shall not all reside in the same
district, such property shall be assessed
in the district in which they shall have
their principal Office or place Of business :;
aud II there be no such principal office or
place Of business, then In the district in
which such property shall be located.
Section ,. This act shall take effect aud
In tn, Fg44rtr a uRF
publication.
Approved April 20 1909