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

its entire mileage and the mileage
within this state the car mileage Of
the entire system and the car mileage
within this state, and such ether In
formation, facts and circumstances az
will aid the commission to make a
substantially just and correct deter
mination of the valuation of so much
of said property as is subject to taxa
ton in this state. In ascertaining the
mileage for the entire system of any
company or in this state, water, coast
wise and ocean mileage may be ex-
cluded. When the true cash value of
the property Of any such company LA
BILE to taxation in this state shall have
been ascertained and determined the
amount thereof shall be entered upon
an assessment roll, to be prepared by
the commission, opposite the name of
the company assessed, and shall be and
constitute the assessment of the en-
tire property and franchises of such
company within this state. The COM
mission shall, in separate column,
place the amount of taxes levied
against such company, and shall state
the rate of taxation and shall file such
assessment and tax roll in the office
Of the state treasurer. In the case of
any company whose assessment has
been delayed because of proceedings
taken under section 51.41 the commits
assessment of any such company file
a separate assessment and tax roll
for the collection of taxes therein
levied with the state treasurer.
Section SO. Sections 1929, 1222h,
1921, 1921 and 1222m of the statutes
are repealed.
WATER, LIGHT, HEAT AND POWER
COMPANIES.
Section 81. Sections 1037h and 1871
of the statutes are repealed.
Section So. Sections 1037a and 1037b
of the statutes are consolidated, re-
q
cepting light, heat and power compan-
les specified in section 51.02, and eX-
cepting business enterprises carried on
exclusively for the private use of the
the property, rights and franchises, II
any, of every person, company or cor
poration used in:
(a) Generating and furnishing gas
for lighting or fuel or both
CD Supplying water for domestic
Or public use or for power or manu-
featuring purposes;
(c) Generating transforming trans
hitting or furnishing electric current for
light, heat or power;
ID Generating and furnishing steam
Or supplying hot water for heat power
or manufacturing purposes;
(e) The improvement Of naviga ton
Of public streams or other public wat
CD Conservation and regulation OF
height and flow of water in public
reservoirs; together with all real es-
tate used in such business and neces-
sary to the prosecution thereof, shall
be deemed personal property for the
purposes of taxation and shall be val
ued and assessed together as single
item and the assessed valuation there
of shall be apportioned in the manner
provided in sections 51.43 to 51.49, both
inclusive.
Section So. Section 1O37c of the stat
utes is transferred from chapter 4S to
chapter 81 of the statutes and is re-
numbered to be section 51.44.
Section 81. Section 1037d of the stat
utes is transferred from chapter 48 to
chapter 81 of the statutes and is re-
numbered and amended to read: 81. 45
Between the first day Of May and the
meeting of the board of review in each
year the tax commission shall give
notice by mail to the assessor of every
district in which any property subject
to assessment under sections SLAB to
51.49, both inclusive, is located, of the
time and place Of the assessors meet
ing aforesaid. When practicable, a
member Of the tax commission and
the supervisors Of assessment of the coun-
shall attend and assist said assessors
in the performance of their duties. 1t
shall be the duty of the tax commits
sion to lay before said meeting all
relevant data and information in its
possession. When SO requested by the
tax commission every person, company
or corporation, subject to assessment
under the provisions of said sections,
shall annually make and file with the
commission in such form and manner
and at such time as the commission
may require, report setting forth its
organization, capital, funded and other
debt, current assets and liza abilities, its
property and franchises, and extent of
it's operation, it's earnings and expens-
es disposition of income, and suoh
other facts as may be required by the
commission. Such report shall be at
tested or verified by such officers of
commission may require.
Section 55. Section 1037e Of the
statutes is transferred from chapter
48 to chapter 81 of the statutes and
STAG % The assessors when so con-
vened shall organize by electing one
of their number chairman and another
secretary, who shall perform the GUS
tomary duties of such officers. A ma
jority of all the assessors summoned
shall constitute quorum for the
transaction of business and a majority
of those present shall control. In case
the assessors fail to make an assess
ment or apportionment or in case any
municipality dissatisfied with the as
sessment or apportionment shall make
application for review as hereinafter
provided the tax commission shall
proceed to make such assessment and
apportionment and certify its deter
mination to the respective town, city
and village clerks. Such application
for review or assessment may be made
by resolution adopted by the mayor
and common council of any city, pres
ident and trustees of any village Or
board of supervisors of any town.
CD Amy person, company or cor
poration, the property of which ex-
tends into two or more taxing districts
feeling itself aggrieved by the assess
ment of it's property under sections
SLAB to 51.49, both inclusive, shall have
the same right to apply to the tax
commission for review as herein given
to municipalities. The assessment made
in accordance with said sections shall
not be subject to review by local
boards when the property of the per-
son, company or corporation assessed
extends into two or more taxing dis
tricts.
Section Sc. Section 10S7f Of the stat
utes is transferred from chapter 48 to
chapter 81 Of the statutes and is re-
numbered and amended to read: 51.47 If
and such person, company or corporation
shall fail to pay the taxes imposed
under sections SLAB to 51.49, both in
elusive, within the time provided by
law, any municipality to which such
tax is due shall have all the remedies
applicable to the collection of taxes
on personal property; and two or more
municipalities may unite in an action
to enforce payment thereof. No per-