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

JOIN the COll6CLlOl tl0lSOA dlAoCl thC
provisions Of sections 51.16 or 51.1s or to
recover back any taxes under the pro
visions Of section 5120 shall be COM
menced and tried in the circuit court
place of trial thereof shall not be
changed upon consent of parties. If
the judge of said court shall be dis
qualified, or If the statutory AFFIDAVIT
of prejudice be filed, such judge shall
call upon some other circuit Judge Of
the state to attend and hold court for
the trial of such action in accordance
with the provisions of section 1925, ex-
hereby made the duty of said circuit
judge SO called upon to attend and
conduct the trial of such action. The
power to call in another judge and
the Jurisdiction of such judge to attend
and hold court for the trial of any
such action shall continue from time
to time and from term to term Until
the action is tried and final Judgment
any such action is commenced, may In
its discretion, for proper cause, ad-
journ the trial thereof from time to
time beyond the date fixed by statute
for the terms of such court.
Section 25. Sections 1215-21a, 1918
-2S and 1222-23 of the statutes arc
consolidated, revised and amended to
read: 51.22. The taxes levied upon
and extended against the property Of
any company defined in section 51.02,
after the same become due, with in
terest thereon, shall become a lien
upon the property OF such company
within the state prior to all other
liens. debts. claims or demands whatso-
ever which lien may be enforced in an
action in the name of the state in any
court of competent jurisdiction against
such company and against the prop
erty of such company within the state.
The place of the trial shall not be
changed from the county in which any
such action is commenced, except upon
consent of parties. The action to re-
cover taxes and interest and to enforce
the same as a lien shall be an action
in equity and shall be commenced and
carried on and judgment entered &C
cording to the laws of the state and
the rules and practice of courts of
equity so far as applicable. No refer
ence shall be made to take testimony
or to hear, try and determine the is
sues of fact in the action. The judg--
ment shall fix the amount Of taxes and
interest, adjudge the same lien on
he property of the company and pro-
vide for the sale of such property in
ninety days after the entry Of Judg-
ment upon publication of the notice of
sale in the official state paper for four
consecutive weeks prior to such sale.
The judgment shall bear interest at
the rate of ten per cent per annum
from the date of entry until finally
paid. The state treasurer for and in
the name of the state may bid at the
sale and the state may become the
purchaser of the property of any such
company under judgment for it's sale
for taxes, interest and costs. If the
judge of the court in which such ac-
ton Is commenced shall be disqualified
or an affidavit of prejudice is filed.
such judge shall call upon some other
circuit judge to attend and hold court
for the trial of the action according
to the mode provided in section 51.21.
Section 26 Sections 1215-22, 1918
"a and 1222-24 Of the statutes are
consolidated, revised and amended to
read: 5123 Assessments commenced
in any year and completed in the next
following year shall be known as and
constitute the assessment of the later
year.
Section 27. Sections 1215-23 and 1215-
"a of the statutes are repealed.
Section %. Sections 1215-25, 1913
% and 1222-25 of the statutes are
consolidated. revised and amended to
read 5124 The taxes imposed by
companies defined in section 51.02 shall
be IN lieu of all other taxes on such
property necessarily used in the oper-
alton Of the business of suoh compan-
les in this state, except that the same
shall be subject to special assessment
for local improvements in cities and
villages, and except the real estate OF
telegraph companies which shall be
erty Of individuals. The taxes so inn
posed and paid by such companies shall
also be in lieu Of all taxes on the
shares of stock. of such companies
state and such shares Of stock in the
hands of individuals shall be exempt
from further taxation.
Section 20. Sections 1215r-26 and
l222-26 of the statutes are consoli-
dated, revised and amended to read:
51.25. All taxes collected from COM
panies defined in section 51.02 under
the provisions Of this chapter shall be
b part Of the general fund for the use
Of the state, except as otherwise speci-
1cally provided by law.
Section 30. Sections 1215-27, 1918
27 and 1222-27 of the statutes are
consolidated. revised and amended to
read: 5126 The commission is au-
thorized and empowered to employ eX
pert engineers, expert accountants and
such clerks and assistants as may be
necessary to properly perform the du-
ties imposed by this chapter and in
work Of the valuation and taxation of
the property of the companies.
Section 81 81 SECTIONS l215I2s, l21S-
Consolidated, revised and amended to
read: 51.27 The fees of the sheriff
and one deputy, and of the clerk of
the court and one deputy, for attend
ance upon the court for the trial of
any action under sections 5101 to 1870,
both inclusive shall be audited by the
secretary Of state upon the certifica-
ton of said clerk and approval by the
attorney general paid out Of the state
treasury and charged to the appropria-
ton for circuit courts.
Section 30. Section 1929 of the
statutes is amended to read SIPS CD
Before the assessment and tax roll for
street railway and light heat and pow
er companies is delivered to the state
treasurer, the commission, from the
reports of such companies and from
Ill the evidence, information and sta
tistics obtainable, shall ascertain and
determine the total gross receipts Of
every such company from the operation
Of it's business within the state, and
the amount Of the gross receipts from
the operation of the business of each
such company within each town, city
and village, within or through which the
lines of the company extend, or in
which it's business is operated and car
ried on for the year ending the Thrift
eth day of June preceding the date of
Its report under section 51.06.
(2) The total gross receipts of each
such company shall be entered upon
the records of the commission, and
opposite the names of the municipali-
ties within which the business of such
company is operated and carried on,
shall be entered the amount of the
gross receipts which the commission
Rscertains and determines was OBJ
tanned from the operation of the bust
ness of the company within or through
rorniptpaUtv