Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1911-08-04

iournmsnt other than from day to day
shall be had except upon written re-
quest and for satisfactory 81 cause gaoM tbs
production Of books and papers before
said board may DO compelled by sub"
poena, issued by the clerk thereof, q
Justice OF the peace Or q court commas
sioner.
Section 10S7m-17. 1. The board
shall hear and examine, and permit the
assessor to examine, any aggriev9d OF
other person upon oath who shall APP
pear before 1t in relation to any assess
ment or commission Of income, and may
increase or lessen the amount Of any
income assessed, Il satisfied from the
evidence submitted and the statements
Of the assessor, that such change
O. The board shall not increase any
assessments, nor assess any income not
on the roll without notice in writing to
thereon, or his agent. It either be resi-
dent Of the county, of such intention
In time to appear and be heard before
the board in relation thereto.
Section 1087m-18. No person sub
ject to assessment by the county as
SCISSOR shall be allowed in any action
or proceeding to question any ~ assess IS e
to shall first have been presented to
the county board OF review in good
faith and full disclosure made under
oath Of any and all income Of sush
party liable to assessment.
Section 1087m-19. /. Any person dis
satisfied with any determination OF the
county board Of review may appeal
within twenty days OF the state tax
commission, to whom q copy Of the re-
cord OF the board shall be certified, to-
| gether with all evidence or copy
thereof, relating to such assessment:
2. The tax commission shall review
such assessments from the record thus
submitted and SHAH make necessary
the county clerk, who shall duly notify
the person liable for the tax and enter
upon the assessment roll any charge
! made by the commission.
Section 10S7m-20. l. The state tax
comission shall complete the assess
ment Of income for each corporation,
| on or before the fifteenth day Of OCtO-
| Der in each year, and compute the tax
| thereon, and shall thereupOn forthwith
| certify tor each county clerk a state
ment Of the assessment of each corpor-
alton, joint stock company and asSocia-
| ton in his county and the amount Of
tax levied against each.
z. The state tax commission shall
submit in their biennial report the
amount OF income tax collected for each
| county in the state, and shall designate
from which the incomes were received
the cost of the state and each county
for the administration law, and all
such facts as shall be required to give
a definite understanding of the finan-
cial operations of the law
Section 1087m-21. The tax upon
porations, joint stock companies and
| associations shall be computed by the
| county clerk, assisted by the assessor
of incomes and said clerk shall on or
| before November first, certify to each
| town, city and village clerk the names
OF all persons whose incomes are asses
ser in his own town. city or village,
and the amount Of tax levied against
| each such person, and such amount
shall be entered by the town, city and
village clerks in separate column des-
ions Tod it7o low fha toy rnII
of the year, and shall be collected and
paid as personal property taxes are
now collected and paid.
| Section 1087m-22. The place at
which the income tax herein provided
| for shall be assessed, levied and col
| lected shall be determined as follows:
| l. In their return for purposes of
| assessment persons deriving incomes
| from within and without the state, or
| from more than one political SubdiVi-
| sion of the state shall make a separate
| accounting Of the income derived from
| without the state and from each politi
cal subdivision of the state in such
form and manner as the tax commission
| may prescribe.
2. The entire taxable income Of
every person deriving income from
within different political subdivisions
| Of the state, when such person resides
within the state. shall be combined and
aggregated for the purpose of deter
| mining the proper exemptions and pro-
per rate of taxation. The taxable in
and taxes at such rate shall be paid,
| in the several towns, cities and villages
| in proportion to the respective amounts
| Of income derived from each, counting
! that part OF the income derived from
| without the state when taxable as hay-
| ing been derived from the town, city Or
| village in which said person resides.
8. Income derived by non-residents
of the state from sources within the
state or within its jurisdiction, shall be
| separately assessed and taxed in the
| town from which
income is derived, at a rate determined
| by the total income derived from within
any single town, city or village.
| 4. All laws not in conflict with the
provisions OF this act regulating the
time, place and manner of payment of
| taxes on personal property, the collec-
ton thereof by action, distress or other
wise and the return of personal pro-
perty taxes unpaid, shall apply to the
income tax herein provided for.
| Section 10S7m-23. The revenue de-
rived from such income tax shall be di-
vided as follows, to-Wit: Ten per cent
to the state twenty per cent to the
cf and SeHny per S eI1 to to the
was assessed, levied and collected,
which shall be RENTED and accounted
for in the same manner as the state
erty are RENTED and paid.
Section 10S7m-24. 1. No commits
member of county board Of review, or
any other officer, agent, clerk or en-
ploye shall divulge or make known to
any person in any manner except as
provided by law any information what
soever obtained directly or indirectly
by him in the discharge Of his duties
or permit any income return or copy
thereof or, any paper or book so OBJ
tanned to be seen or examined by any
person except as provided by law.
2. Any officer, agent, clerk or en-
ploye violating any of the provisions of
this section shall upon conviction
thereof be punished by fine Of not
less than one hundred dollars nor more
| than five hundred dollars, or by i'm
prisonment in the county jail for not
less than one month nor more. than six
months. or by Imprisonment in the
state prison for not more than two
years, at the discretion Of the court.
3. Such officer, agent, clerk or en-
ploye upon such conviction shall also
forfeit his office or employment and
shall be incapable Of holding any pub
lilo office In this state for a period Of
three years thereafter.
4. Nothing herein shall be construed
as preventing the assessment roll, the
tax roll and all proceeding had before
the county board of review and all evil
dence taken at such hearing from being
open to public inspection at such times
and under such conditions as the state
tax commission may direct.