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

No. Sc, Al Published June 4, 1913
CHAPTER 367, LAWS OF 1913.
AN ACT-To amend section 1925 and to
create subsection l Of section 172-37 Of
the statutes, relating to the taxation of
mineral rights, and making an appro-
priation.
The people of the State of Wisconsin,
represented in Senate and Assembly,
do enact as follows:
Section /. Section 1042j of the statutes
is amended to read: Section 1921. l.
Any and all rights and reservations to
enter upon and take away any mineral
from any lands within the state OF Wis
consin granted by or reserved in any
deed or conveyance of such lands, the
title to which right or reservation is
vested or may hereafter become vested
in any person or corporation other than
the owner of the fee to which such right
or reservation is attached, is hereby de-
clared TO be taxable; and the same shall
be separately assessed for taxation
and like proceedings shall be had
thereon relating to the levy, collection and
sale thereof for the nonpayment of taxes
against said reservation, as are III force
from time to time for the levy and col
lection of taxes on real estate and the
sale of the same for the nonpayment
thereof. Provided that such reserva tons
and rights reserved prior to the passage
and publication Of this act shall be
sold for nonpayment Of taxes only to the
reservation is attached, or to the state as
hereinafter provided; and provided fur
Their, that such reservations and rights
reserved after the passage and publication
of this act and sold for taxes shall be sold
only to such owner or to the state. When
ever any such reservations or rights are
sold to the state for unpaid taxes, the
owner Of the fee shall have the right at
any time within three years to purchase
from the state the tax certificates held by
it upon such reservations or rights by
paying the total amount paid by the
state plus ten per cent interest per an
mum on such amount. The county treas
urer OF each county shall furnish the COM
miSslOners of public lands list of all
such rights to be sGld to the state, to-
ðer with q description OF each parcel
and the taxes and charges thereon, and
the amount of such taxes and charges shall
re paid to the county treasurer Of such
county from any moneys appropriated
from the general fund Of the state to
carry out the provisions of this section on
the order of the commissioners Of public
lands after being audited by the secretary
of state.
2. No such right to reservation so &C
CURED by the state shall be completely
alienated Or sold but may be leased for
limited periods Of time on royalty basis;
but such lease shall provide for a just
and rea sonable remuneration to said
owner of the fee for any damage to the
surface, resulting from the exercise of
ter upon and take away any mineral from
the land; and all such payments shall be
made from the appropriation made for
carrying out the provisions of this sec
ton.
8. The assessing officer of the several
assessment districts may require the
owner Of any such title to or reservation
of the right to enter upon and take away
mineral from any lands in the state to
make return under oath to him Of the
value of such right, and in case the owner
of such right shall refuse or neglect to
make such return to the assessor of the
district where said lands are situated the
assessor of such district may assess and
value the rights reserved at what in his
opinion and judgment shall be its fair
market value, and in such case the owner
of such reserved right shall not be heard
to complain because of the value placed
thereon by the assessing officer; how
ever, In case such reserved interest is
valued by the owner. the assessing officer
shall not be bound by the value fixed
thereon by such owner, but may. not
withstanding, assess such interest at such
sum as shall, in his best judgment, be the
true value of the same.
4. Nothing in this act, however, shall
extend to mining leases, made as such in
good faith, which are terminable upon
failure TO fulfill the terms and conditions
OF such leases.
Section 2. There is added to the stat
Utes new subsection TO read: (Section
172-3D 1. There is annually appropri-
ated on July 1, such sums as may be
necessary payable from any moneys in
the general fund, not otherwise appropri-
gted, for the commissioners of the public
lansd TO carry into effect the provisions
OF section 1042j.
Section s. This act shall take effect
and be in force from an after July 1,
1913.
A,,nrovrad T,,ra Toy1xy