Year: 1865

general laws of 1889. and of chapter Is


of the revised statutes, entitled "of the


assessment and collection Of taxes"


Icontinued.l


State Board of Equalization


Sec 28 The members Of the state
senate, in conjunction with the secretary
cf state, shall form state toard of equal
lzation; and the members of said board
shall receive as compensation for their
services, such mileage and per diem as
are paid to members Of the legislature
Such compensation shall be paid out Of
the state treasury, on the certificate of
the secretary OF state


Sec. 20 The state board Of equalization
shall at meet Madison, on the first Tuesday
IN September next, and every second year
thereafter, IN the senate chamber, or such
other convenient place in said city as NAV
he designated by the secretary of state
Each member of said board shall take an
oath fairly and impartially to equal the
valuation OF real property among the
several counties Of the state, according to
the rules prescribed for valuing and
equallzinG the valuation Of real property.
lhe secretary OF state shall lav before
SAID board the abstracts of real property
transmitted to him from the several coun-
ties, when they shall proceed to equalize
the valuation of such real property, in
manner following. to wit:


lst. They shall add to the aggregate
valuation of every cujtnty which they shall
believe to be valued below the average
valuation Of other counties. such per
centum as will raise the same to the
average valuation of other counties, ac-
cording To the actual value of each.


I'd. They shall deduct from the aorrc-
gate valuation of every county which they
shall believe to be valued above the aver
age valuation Of other counties, such per
centum as Will reduce such county to the
average valuation Of all the counties of
the state, according to the actual value Of
each, as compared with others And if
they shall be ieve that right and Justice
demand Il change in the valuation of the
real property of any town, city or incor-
porated village, without raising or reduc-
ing the total valuation Of the county in
equal ratio, they shall add 10 or deduct
from the valuation of such to.rn, city or
village, such per centuia as they shall deem
just and equitable.


Sec. 30 Immediately after the state
board shall have completed the equaliza-
ton Of real property, the secretary of
state shall transmit to the clerk Of the
board of supervisors of each comfy, 4
statement of the per centum which h Is
been add ed to or deducted from the valua-
ton of the real property of his county.
specifying the per cCntum which has been
added to or deducted from each of the
towns, cities and Incorporated villages in
such county, il an equal per centum shall
not have been added to or deducted from
the entire county: and such statement
shall I've filed and preserved in the Office
Of said clerk If the state board shall
have added to or deducted from the vaIua-
tion of any town, city or Incorporated VIII
laGe per centum differing from thar
which it shall have added to or deducted
from the entire county, the clerk Of the
board of supervisors shall add to or de
duct from the aggregate valuation of the
real property Of such town, city or incor-
poratcd village. as equalized bv the county
board OF equalization, such difference of
per centum; and on the equalization rs
thus made bv the state board, added to the
personal property Of the respective towns.
cities and incorporated villages. shall taxes
he apportioned among such towns. cities
and incorporated villages proCidcd, hoto-
erey, that if the state board shall have ad-





an equal per crntum the appotiontmento Of
taxes among the towns, cities and incor-
porated villages of such county, shall be
made from the equalization established by
the county board Of equalization. when
added to the personal property of such
towns, cities and Incorporated villages
As soon as the secretary Of state shall
have ascertained the aggregate valuation
of all the property Of the state, according
to the equalization Of the state board. ir-
Guiding such additions as shall from time
to time be made thereto. in accordance
with the provision. of this act he shall
proceed TO apportion the state taxes among
ihe several counties. so that each county
shall pay such proportion Of said state
taxes "a the aggregate valuation of all
the taxable property of such county bears
to the aggregate valuation of all the taxa
bic property Of the state. And the secre-
tary cf state shall transmit copy Of such
apportIoHment, duly certified, to the clerk
of the board Of supervisors of each county.
on or before the second Monday OF Octo-
ber, in each year.


Totsers and Duties Of assessors in Re


lation to Personal Property-Netc En-


tries and nst0 Structures


sec. 81. I2cn assessor Shalt. OF CT if-~
fore the twentieth day Of May, annually,
leave with each person residing in his
:ce*n, city or ward, of full age, and not
married woman or insane person, at the
office or usual place nf residence of such
person, a written or printed notice, requir
iffe hi,n TO make out and hold in readiness
for such a-sessor, after ten DAYS from the
time of leaving such notice, a statement OF
the personal property which by this act he
is required to list for taxation; and such
notice shall be accompanied by such form
in blank as Is necessary for the statement
required: proUided. RoUeUer. that such
statement may be made ont and delivered
a. the tine when the :,o.ire is left b7 the
assessor, if the person receiving sucn no.
tice shall choose to do so.


Sec 80 Each assessor shall, before
the tenth day Of June, call upon each per
son with who-, he .i:a,i have left notice
for the statement which sucn tcr.on was
required to make out, unless such states
ment shall have been previously delivered
tn said assessor: and the assessor shall
reqai.e each # srcf persons to take and
subscribe au oath to the truth Of such
statement. in the manner fullowihg to
sit