The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1909-07-15
NO. 81, 81 Published April 2S 1909.
CHAPTER 70. LAWS OF 1909.

AN ACT to amend section 1040 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 l. Section 1040 of the statutes,
is amended to read: Section 1910. 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
cnarge 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,
and machinery, manufacturers stock,
buildings on leased lands, when such
buildings are personal property, farm i'm
PIGMENTS, 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 TIM
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
or May in any year, shall affect the assess
ment made in such year. AS between
school 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 land which
shall lie in. two or more assessment 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
tr1ct where he resides at 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
shipment either by water or railroad. IL
shall be the duty of the assessor of the
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
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 copartners, joint owners, or own
ers i'll 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 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 and
be in force from and after it's passage and
publication.
Approved April 81, 1909.