Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1919-08-20
SOLDIER BONUS ELECTION


Il [No<691, Al Chapter 667, Laws of 1919
AN ACT to amend section "a of chapter
452 Of the laws O., 1913, TO renumber subsec-
ton 90 of section 65s Of the statutes, TO be
subsection (6) thereof to create subsection (5)
Of section COS of the statutes relating 20 the
service reeCSnition board, esid making an ap-
SECTION 1. secs:.- ~ of chapter 452
Of the laws of 1919, is amended 10 read (Chap-
recognition board is hereby created TO consist
Of the governor, the adjutant general and
IL returned soldier 10 be ap-
pointed by the governor.
SECTION 2 For the purpose of raising a
sum sufficient to assure each soldier, sailor.
marine and nurse, including Red Cross nurses.
who served in the armed forces of the United
States during the against Germany and
Austria, and who at the time Of his or her in
duetioh INTO tne service was resident OF WIS
eonsin, sum not exceeding ten dollars for
each month Of service, with a minimum of
fifty dollars, as token of appreciation of the
character and spirit Of their patriotic service,
and to perpetuate such appreciation as a part
Of the history of Wisconsin. tax of not ex-
ceeding three mills on each dollar of the as
sessed valuation in addition to the income sur
tax hereinafter mentioned is hereby levied and
authorized to be included in the next tax levy
| provided that an case any county shall elect
| by resolution Of the county board of such cOun-
/ ty, adopted prior TO the levy of such tax, TO
| raise said amount by bond issue, authority
| is hereby conferred upon said county to issue
such bond and thereupon the proper authori-
| ties shall remit said levy in such county. If
/ any such person entitled to the benefits under
inns ACT De uecedseu DefOre receiving Such pay
rnent, then the payment aecruing TO said de-
| ceased shall be paid to the surviving widow,
child or children, mother or dependent father
| or IN the order herein stated and in such case
July LIST, 1919, shall be deemed the date of ter
mination Of such service. The benefit of this
act shall not accrue to any person for time
spent while taking training in any student
army training camp, nor to any person who,
though indicted into the service, did civilian
work at civilian pay.
| SECTION 3. All sums levied and collected
by taxation or raised by the issue OF bonds by
any county shall be paid into the state treas
| ury and held there as a special fund 10 be
known as the service recognition fund and
disbursed upon certificates of the service rec
ignition board, as to the persons entitled there
titled.
| SECTION 4. The service recognition board
| shall have complete charge and control of the
general scheme of such payments. 1t shall
adopt general rules, uniform throughout the
state, for the distribution of said fund the
ascertainment and selection of proper bene-
| ficaries and the amounts TO which beneicar-
| les are entitled and for procedure, and may
select or create such agents it may deem
SECTION 5. Subsection 60 of section e5s
OF the statutes is REMEMBERED to be subsection
SECTION 6. There is added to section s5s
| Of the statutes new subsection to read (See-
ton 65Sl 90 For the purpose of carrying out
| the provisions of chapter 452 of the laws of
| 1919; but bonds issued in Gny coGuty for such
purpose shall not exceed ia amount three mills
on each dollar of the total assessed valuation
| of such county.
| SECTION T. % In Addition 10 the normal
| tax imposed by section 10S7m-6 of the statutes
| there shall be levied, collected and paid upon
the incomes of all persons, except as otherwise
provided by law, surtax taxable income
| computed at the following rates, to-wit:
ta) On the fourth one thousand dollars or
any part thereof, one and three-fourths per ct !
(b) On the fifth thousand dollars or any
part thereof two per cent
tcl On the sixth one thousand dollars or any
part thereof, two and one-half per cent;
(d) On the seventh one thousand dollars or |
any part thereof. three per cent
(e) On the eighth one thousand dollars or |
any part thereof, three and one-half per cent /
~ On the ninth one thousand dollars or |
any part thereof. four per cent;
% On the tenth thousand dollars or |
any part thereof, four and one-half per cent |
th) On the eleventh one thousand dollars or
any part thereof. five per cent
CD On the twelfth one thousand dollars or |
| any part thereof. five and one-half per cent |
~ On any sum taxable income in ex- |
cess of twelve thousand dollars six per cent |
~ In addition to the normal tax imposed /
by section i0S7m-6 of the statutes, there shall
be levied. collected and paid upon the incomes /
of corporations, joint stock companies or as |
soeiatons. except as otherwise provided by law, |
a surtax on taxable incomes computed at the /
following rates. to-wit
On the first one thousand dollars or any
part thereof, two per cent on the second one /
thousand dollars or any part thereof, two and
one-half per cent
On the third one thousand dollars or any /
part thereof three per cent;
On the fourth thousand dollars or any
part Thereon, three and One-half cent;
On the fifth thousand dollars or any |
part thereof. four per cent;
On the sixth thousand dollars or any |
part thereof. five per cent;
On the seventh one thousand dollars or any |
part thereof, six per cent.
On all taxable income in excess of seven |
thousand dollars, six per cent.
80 In cumputing the tax upon income of /
corporations, joint stock companies or ASSOC
citations, there shall be deducted, before such
tax is computed. from the net income an |
amount equal TO six per cent of the capital /
stock. surplus and undivided profits.
a. The surtax provided for herein shall be /
upon the income received during the year end
ing December 81. 1918. and shall be returned
assessed and collected in the same maner and
at the same time as is provided for the return,
assessment and payment Of the normal income
tax provided for under sections lOS7m-I to /
lOS7m-S0, both inclusive. except as otherwise
herein provided.
90 Deductions and exemptions as are pro-
vided by law in the assessment of the normal |
income tax under section 10S7m-6 shall be the |
same with respect to the assessment of the /
surtax, but said deductions and exemptions /
shall not be additional thereto and shall only
be made once.
90 In the collection of said surtax the tax
collector shall give his separate receipt there
for and there shall be no Offset upon the per-
sonal property tax, and section l0s7m-26 shall
not apply TO said surtax.
ca The whole amount collected surtax
shall. through the same channels as other in
come taxes paid. be paid into the state /
treasury, and section 10s7m-23 of the statutes L
shall not apply to said surtax. The amount /
so paid into the state treasury shall be set I
apart for the service recognition fund.
tS) The service recognition bO.-rd shall es-
innate cause to be estimated the amount I
which may be collected under this section and ,
determine. as nearly practicable, the bal s
anee needed for said fund. which balance shall /
be raised by taxation bond issues pro-
vided by section of this act.
SECTION s. There is appropriated from
the service recognition fund in the state treas
ury to the service recognition board;
ID such sums as may be necessary TO pay
ing Red Cross nurses. who served in the armed
forces of the United States during the war
against Germany and Austria, and who at the
time of his or her induction into the service Il
a resident of Wisconsin. a not eX-
ceedng ten dollars for each month of service,
with a minimum of fifty dollars.
{2b Such sums as may be necessary to COW
er the cost of administering this act
SECTION 9. A special election shall be
the following question shall be submitted
shall there be levied in the year 1912 mill
tax of not 70 exceed three mills on the dollar
and an income tax sufficient to raise an ag-
gregate sum OF approximately fifteen million
dollars TO be paid by the state TO Wisconsin
soldiers, sailors, marines and nurses as stated
in chapter 667 of the laws of l919T
SECTION 10. Such special election shall be
conducted held and noticed and the ballots 20
be used thereat shall be prepared, printed and
be counted, canvassed and returned in the same
manner as is by law provided IN the case o!
the submission of proposed constitutional
amendment to vote of the people. The state
board Of canvassers shall not meet TO canvass
such election returns. The secretary of state
shal within ten days after the receipt of the
returns from the different county clerks can
vast certify record and publish as IN the case
ballots cast in favor of such proposed reeog-
nit'ns4 and the number of ballots cast against