Der Sonntagsbote. (Milwaukee, Wis.) 1906-1912, 1909-07-11
No. 81, 81 Published April 2s, 1909.
CHAPTER 20, LAWS OF 1909.

~ RfAp al II 4I4tAUtu AuIu ~ 1919.
CHAPTER 20, LAWS OF 1903.
AN AT 70 amend section 1040 Of the
statutes, relating to the taxation OF per-
sonai property.
The people Of the State Of Wisconsin. rep
resented Ia Senate and Assembly, do en-
Section 1. Section 1910 Of the statutes.
Is amended to read Section 1910. All
personal property shall be assessed 10 the
assessment district where the owner re-
sides. except as otherwise provided. II
sucn owners be nOn-residents Of the state.
Or foreign associations or corporations, but
having an agent residing Ia this state Ia
charge or such property, then the same
shan be assessed in the district where
such agent resides; otherwise In the dis
trict where the same is iocated. exfaDf "a
otherwise provided. Merchants Goods.
wares. commodities kept for sale, tools
rnd machinery, manufacturers stock,
outiethss on leased lands, when such
buildings are personal property, farm i'm
pieiEents, cord wood, live stock, aud farm
products, excepting grain In warehouse.
shau De 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 b. 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
sueh 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 IL ans year, shan 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
hDal lie IN Two or more assessment dis
tricts, then the farm Implements. live
stock. and farm products 81 such owner
or occupant used, kept, or being upon
such tracts or parcels OF land,
shall be assessed Ia 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 his
state. owned by any person or corporation
not residing ; therein shai he as
sessed In the assessment district where
shipment, either BY water or railroad. IL
shall be the duty OF the assessor OF the
assessment district Ia 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 10 each year the
amount OF such property In his assess
ment district, by actual view as far as
practicable, tx the value OF said prop
erty, aud 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 sach owners re-
side and such ~co-partners, joint or CO.
owners. shall not all reside In the same
district. such property shall be assessed
r. - district 10 which they shall have
their principal office OF place Of business
and 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 and
be In force from aud after its passage and
publication.
Approved April q. 1909.