Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1913-08-22

Is and 1222-15 Of the statutes are
read: 51.15. The commission shall
compute and levy tax upon the prop
! ton 51.02, as assessed at the average
rate of taxation determined as afore-
said, and the amount of tax to be paid
! by each such company shall be eX-
tended upon the assessment roll OPP
i posite the description of the property
of the respective companies. The tax
roll for railroad and telegraph COM
| first day of February of each year,
and for street railway and light, heat
and power companies before the first
day of May of each year; and the
commission shall thereupon attach to
each such roll certificate signed by
the members thereof, or by majority
of them, which shall be as follows:
1--WE do hereby certify that the fore
| going tax roll includes the property Of
all railroad. street railway or tele-
graph companies Gas the case may be),
defined in section 51.02, liable to taxa
ton in this state; that the valuation Of
the property of each company as set
down In said tax roll is the TRUE cash
value thereof according to our best
knowledge and Judgment, and that we
have assessed and levied the taxes
thereon charged in said tax roll at
the average rate OF taxation in this
state, as required by law"
1
! with be delivered to the state treasur-
er, who shall Immediately notify, by
registered mail, the several companies
taxed therein to pay the tax extend
follows: In the case of railroad and
] telegraph companies, one-hah of the
! amount of such tax on or before the
fifteenth day Of February and one-half
on or before the tenth day of August
of the same year; and in the case OF
all other companies on or before the
first day Of December of the same
year. The taxes extended against any
company after the same become due,
with interest, shall be a lien upon all
the property Of such company prior
to all other liens, claims and demands
whatsoever, which lien may be en-
forced in an action in the name of the
state in any court of competent juris-
diction against the property Of suoh
company within the state as an en-
| tirety.
+ Section 10. Section 1215-1s, 1915
16 and 1925 of the statutes are
consolidated. revised and amended to
read 5l.16. If any tax levied under
the provisions of section 51.15 shall be
adjudged illegal and uncomfortable, or
shall be set aside by any court Of the
state Of competent jurisdiction. 1t
shall be the duty Of the commission,
whether any part of the taxes assessed
and levied have been paid or not, to
forthwith reascertain and determine
the value Of the property of the COM
property of the state or the average
rate of taxation throughout the state
as may be required; and when suoh
| reascertainment and REORGANIZATION
has been made, to make a duplicate OF
the original assessment roll and to
extend the taxes thereon according to
such reassessment, and when such
duplicate roll has been made and the
taxes extended thereon in the manner
/ provided in this section, 1T shall be OF
the same force and effect as the orig
inal assessment made in accordance
with law. The proceedings for such
reassessment and for the extension,
payment and collection of taxes upon
such duplicate assessment roll shall
be conducted in the method originally
provided for as near as may be. The
commission shall fix the time and place
for the hearing or proceedings for the
/ reassessment and give notice thereof
by mail to the companies.
The power to reaSSeSS the property
of any company defined in section 51.02
and the general property Of the state,
and to redetermine the average rate OF
taxation, may be exercised as afore-
said and as often as may be necessary
until the amount of taxes legally due
from any such company for any year
under the provisions of this chapter,
has been finally and definitely deter
mined. Whenever any sum or part
thereof, levied upon any property SUBJ
iect to taxation under this act to set
aside has been paid and not refunded,
!
upon the reassessment upon said prop
erty and the reassessment of taxes to
that extent shall be deemed satisfied.
When the tax roll on the reaSSeSSment
is completed and delivered to the state
treasurer, he shall Immediately notify
by registered mail each of the several
companies taxed therein and pay the
amount of the taxes extended thereon
within thirty days.
Section 20. Sections 1215-17, 1915
II and 1222-17 are consolidated, re-
vised and amended to read: silly. No
tax assessed upon any of the general
property of the state and no average
rate determined by said commission as
herein required, shall be held invalid
on account of any assessment or, tax
roll not having been made or proceed
ings had within the time required by
law, or on account of the property hav-
ing been assessed without the name OF
the owner, or in the name of any cor
poration or person other than the own
er, or on account of any other irregu-
larity, informality or ommission, If the
method and manner of ascertaining and
determining the average rate of taxa
ton on property in this state is in sub
Stantial accordance with law
Section 81. Sections 1215-18, 1918
Is and 1222-18 of the statutes are con-
solidated, revised and amended to read:
51.18 The proceedings of the commits
sion shall be presumed to be regular
and the determination of the commits
shall not be impaired, vitiated or set
aside upon any grounds not affecting
the substantial justice Of the tax. The
provisions in this chapter prescribing
a date or period at or within which
an act shall be performed or deter
mination shall be made by the commits
sion shall be deemed directory only,
and no failure to perform any such
act or make such determination at
or within the time prescribed therefor
shall affect the validity of such act or
! Of any determination made by the
commission, unless it shall appear that
substantial injustice has resulted
therefrom.
Section %. Sections 1215-19, 1913
10 and 1222-19 of the statutes are
consolidated, revised and amended to
read: 51.19. In any action, suit or
proceeding brought by any company
| defined in section 51.02 in the state
court to set aside restrain or postpone
the payment or collection of any tax
levied upon the property of such COM
pany, no injunction, order or writ to
enjoin or restrain the payment or col
lection of the tax shall issue, or be
| continued in force, unless said COM
pany shall pay to the state treasurer
for the use of the state the amount OF
| taxes which the court shall determine
primarily 70 be justly and equitably