River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1909-07-15
No. 377, 81 Published April Is, 1909.
CIT PsrEp 20 T.AXMC OF 1nnO


CHAPTER 20, LAWS OF 1909.
AN ACT to amend section 104O of the
statutes, relating to the taxation OF per-
sonal property.
The people OF the State Of Wisconsin, rep
resented in Senate and Assembly, do en-.
act as. follows:
Section /. Section 104O of the statutes.
Is amended to read: Section 1040 All
personal property shall be assessed In the
assessment district where the owner re-
sides, except as otherwise provided. If
such owners be non-reSidentS 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 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
and machinery, manufacturers stock,
buildings on leased lands, when such
buildings are personal property, farm I'm
1plements. cord wood, live STOCK. and farm
products, excepting grain In warehouse.
shall be assessed in the district where
located. Saw logs and timber which arc
to be sawed or manufactured in any mill
within this state, which Is owned or
leased by the owner Of such logs or tint
Der, or in which such logs or timber are
to be sawed, or manufactured by or for
the owner thereof, shall be assessed as
manufacturers stock IN the district where
such mill may be located. Saw logs, tim
Der, railroad ties, lumber, and other arti-
cleS, 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
of May In any year, shall affect the assess
ment made In such year. As between
scnool districts, the location of personal
property for taxation shall be determined
by the same rules as between assessment
districts; provided, that whenever the
owner or occupant shall reside upon any
contiguous tracts or parcels OF and which
shall lie In two or more asses Snlent dis
tricts, then the farm implements, live
stock, and farm products of such owner
or occupant used, kept, or being upon
such contiguous tracts or parcels of land,
shall be assessed In the assessment dis
trict where he resides at the time Of such
assessment. All saw logs, timber, rail-
road ties, or telegraph poles cut In this
not resne tnereG sSa be %s
sessed in the assessment district where
the same shall be banked or piled for
shipment, either by water or railroad. IL
assessment district in which saw logs,
timber, railroad ties, or telegraph 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
erty. and assess the same to the said own.
ers as other personal property Is valued
and assessed. When personal property
held by co-partners, joint owners, or 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, joint 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 !;
and If there be no such principal office or
place of business, then In the district In
which such property shall be located.
Section 2. This act shall take effect ami
be in force from and after it's passage and
publication.
Approved April Of 1909.