Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1913-08-22
COPY LAWS OF WISCONSIN 1919.
Section A. This act takes effect when
published.
Approved June 49, 1913. Copy Law.

Section 4. This act takes effect wheh
published.
Approved June 10, 1913 Copy Law
No. 4s7, 81 Published June 81. 1918.
CHAPTER 497, LAWS OF 1913.
AN ACT-To repeal section 1040 of the
statutes and to create a new section to
be numbered section 1910 of the stat
utes, relating to the assessment or per-
sonal property.
The people of the State of Wisconsin,
represented in Senate and Assembly. do
enact as follows:
Section 1. Section 1910 of the statutes
Is repealed.
Section g. There is added to the stat
utes a new section to be numbered and 70
read Section 1910. /. All personal prop
erty shall be assessed in the assessment
district where the owner resides, except
as otherwise provided. If such owners be
nonresidents of the state, or foreign asso-
Citations or corporations. but having an
agent residing in this state in charge or
such property, then the same shall be
assessed in the district where such agent
resides; otherwise in the district where
the same is located, except as otherwise
provided
g. When personal property held by CO.
partners, joint owners, or owners IN COM
mon shall. under the foregoing provisions.
be required to be assessed In the district
in which such owners reside and such CO.
partners, joint or cO-owners shall not all
reside In the same district, such property
shall be assessed in the district in which
place Of business; and If there be no such
principal office or place of business. then
in the district in which such property
shall be located.
tiles kept for sale. tools and machinery.
manufacturers stock, buildings on leased
lands when such buildings are personal
property, farm implements. cordWood.
of0 nv a
grain in warehouse. saw logs, timber,
railroad ties, lumber and other forest pro-
ducts. except as hereinafter provided,
shall be assessed in the district where
located.
4 Saw logs or timber in transit. which
are to be sawed or manufactured In any
mill within this state, which Is owned or
leased by the owner of such logs or tim
to be sawed or manufactured by or for
the owner thereof, shall be deemed 10
Gated and shall be assessed in the district
in which such mill may be located. Saw
logs or timber shall be deemed in tram
sit when the same are being transported
either by water or rail or shall have been
removed from the district in which the
same shall have been cut and shall be
temporarily placed or stored in some
other district for transportation to
such mill; but when such logs or
timber are banked. decked, piled
Or otherwise temporarily placed or stored
for transportation in the district In which
the same shall have been cut, they shall
be deemed located and shall be assessed
in such district.
g. On or before the 25th day Of June.
1913, and on or before the 10th day of
May in each year thereafter. the owner OF
such logs OR timber shall furnish the
assessor Of the district in which such mill
is located and also the assessor Of the dis
trict in which such logs and timber are
located on the first day Of May preceding,
a verified statement of the amount. char
acter and value thereof, designating the
assessment district in which the same
are to be sawed or manufactured. Any
assessment made in accordance with such
statement shall be valid and binding on
the owner Notwithstanding any subse-
quent change as to the place where the
same may be sawed or manufactured. II
the owner of such logs or timber snail
fail or refuse to furnish the statement
herein provided for or shall Intentionally
make a false statement. he shall be sub
ject to the penalties prescribed by sec
ton 1056a of the statutes
6. 1t shall be the duty of the assessor
of the assessment district in which any
saw logs, timber, railroad ties, or tele-
graph poles owned by nonresidents may
be located to ascertain at any time dur
ing the month of April in each year the
amount of such property In his assess
ment district, by actual view as far as
practicable. fix the value of said prop
y,
as other personal property is valued and
assessed.
Z. AS between school districts, the To-
cation 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 shall lie in two or
more assessment districts. then the farm
implements, live stock, and farm pro-
ducts of such owner or occupant used.
kept, or being upon such contiguous
tracts or parcels of land, shall be assessed
in the assessment district where he re-
sides at the time of such assessment.
s. No change of location or sale of any
personal property after the first day OK
May in any year shall affect the assess
ment made in such year.
g. Any assessment of saw logs or tim
Der in transit as above defined made un-
der the provisions of chapter 81 Of the
laws of 1913 shall be deemed of no
effect and superseded by the assessment
made of such logs and timber under the
provisions of this section.
Section 3. This act shall take effect
upon passage and publication.
Approved June 10, 1913. Copy Law.
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