Year: 1869

For the better information of our citi-
zens and to avoid hereafter the unjust di-
vision of school taxes between this vii
lage and the town of Manitcwoc, we have
compiled the following statement.


In the year 1867 the town and village
were undivided and therefore the assess
ment was on equal footing in that year
the assessment OF that part Of School
Dist. No. l. lying within the town amount
ed toSll9l4 O0and that part lying within
This village $l6542O 90; accordingly the
village paid about l4-l5, and the town
lis, of the school tax. In the next
year town and village were separated
and produced quite change in tie as
sessment. The town was assessed at
$24642 90 and the village SS69llO 90.
therefore the town 18th and the village
36-47ths.


In the 4th School Dist. the assessment
for 1867 was in the village 1922 90 for
the town S5232 90, therefore that part of
the village attached to that District paid
l7-S0ths and the town 63-sOths of the
school tax. For the following year (1S6S)
the assessment in the village was sl2, $40
and in the town only s74OO 90 so that
the former paid 11-lsths and the latter
paid 7-lSth of the school tax.


The present year has brought about
quite change because theAssessor of the
town assessed also at nearly the full value
of the property. The assessment of the
town in the lst School Dist amounts to
$95,S96 90 and in the village $95566O 90
The taxes carried out at that rate would
make l10th for the town and CLOTHS for
the village


In School Dist No. the assessment
tor the Village amounts to Sll409 90 for
the town 33700 90, according to which
the village part of said District would
have to pay little over and the town
part some less than Z of the school tax.


From the foregoing the ratio of the
last assessment between the village and
town in School District No. /. appears to
us nearly correct and more just even than
in 1867, and that the 23OO acres of land
with their many improvements and other
property outside of the village in said
district represent sufficient value to pay
at least one tenth of the school tax.


1t is quite different however with
school district No 4 for the badly situa-
ted, almost valueless tier of the blocks on
the southern line OF our village is assessed
much too high in comparison with the
farming lands adjoining il the town. IF
we take the assessment of 1867 as the
base, We find that the village property
ought to be assessed at $95S5 90 and the
property in the town at S3552l 90.


To remedy this discrepancy the school
code provides proper way in Section Is
which reads as follows.


Whenever school district embraces a
part of more than one town, the town
board of supervisors OF the towns so in
part embraced. upon application of any
three persons liable to pay taxes in such
district, shall proceed to inquire and de-
termine whether the valuation of taxable
property in the assessment rolls cf such
towns are just, as compared with eac,
other in respect to such district, and if
considered not to be so, they shall deter
mine the relative proportion of taxes to
be assessed upon the real estate of the
parts of such district so lying in different
towns; and any tax thereafter to be raised
in such district shall be apportioned and
assessed according tosuch determination,
until the same shall be altered upon like
application and determination, as before
mentioned"


It will be therefore the duty of the vii
lage and Town Officers on application of
three taxpaying citizens to examine in