COMPILATION OF THE ASSESSMENT LAWS OF WISCONSIN. IN FORCE MAY 8, 1899. COMPILED AND PUBLISHED UNDER DIRECTION OF WILLIAM LL FROEHLICH, Secretary of State. MADISON, WISCONSIN: Democrat Printing Company, State Printer 1899 TO ASSESSORS. The legislature of 1899 made several important changes in the law governing the assessment of property. Among these is the repeal of the special method of assessing steamboats, vessels and other water-craft; the inauguration of a new method for the taxation of express, sleeping car, freight line and equipment companies, which exempts their prop- erty from the usual method of taxation; provision is made for assessing personal property omitted from assessments in any of the three next previous years, and also for assessing ice cut and stored for use, sale or shipment. Other changes will be discovered by a careful reading of the following pages. Especial attention is directed to the provisions of law concerning the collection and return of statistics of taxa- tion and public indebtedness. The establishment of a state board of commissioners of taxation adds to the importance of this subject. In order that that board may accomplish the objects of its creation it must have the co-operation of local officers in collecting the:, information upon which its vestigations are to be made. The delay in furnishing this compilation is solely owing to the fact that the legislature did not adjourn until the ^ fourth of May. 0 Madison, Wis., May 8, 1899. P b Secretary of State . Digitized by the Internet Archive in 2017 with funding from University of Illinois Urbana-Champaign Alternates https://archive.org/details/compilationofassOOfroe COMPILATION OF THE ASSESSMENT LAWS \ OF WISCONSIN. In force May 6, 1899. OF THE ASSESSMENT OF TAXES. Section 1080, Statutes of 1898. The valua- valuation of tion of property for taxation and the assessment P r °P ert y* and collection of taxes in all the towns, cities and villages of this state shall be made according to the provisions of this title, 1 unless otherwise specially provided, by the proper officers elected or appointed therein pursuant to law. If no pro- Assessors in vision be otherwise made therefor there shall be °i]}|Je?. d elected at the annual charter election one assessor §u wis., 550. for each ward of a city or village authorized to assess and collect taxes independently of the town. When there shall be in any town, ward, village Boards of or city, constituting a single assessment district, acftogether. more than one assessor, the assessors therein shall, in the discharge of their official duties, act together as an assessment board, and the con- currence of a majority of such board shall be necessary to determine any matter upon which they are required to act. The term assessor as used in this chapter 2 is intended to embrace such board of assessors. 1 Title 13, Statutes of 1898. 2 Chapter 48, Statutes of 1898. 6 ASSESSMENT LAWS. Definition of assessment district. 54 Wis. 114. 56 id. 590, 610. 53 id. 324. Secretary of state to pre- scribe forms for assessment roll, etc. County clerk to furnish rolls. Assessment, when to be made. 57 Wis. 137. 63 id. 78. 65 id. 476. 66 id. 290. All non- exempt property ; swamp lands. Section 1031, Statutes of 1893. The term “as- sessment district ” is used to designate any sub- division of territory, whether the whole or any part of any municipality, in which by law a sep- arate assessment of taxable property is made by an assessor or assessors elected or appointed therefor. Section 1032, Statutes of 1898, as amended by chapter 171, laws of 1899. The secretary of state shall prescribe and furnish to the several county clerks, forms for the assessment rolls, tax rolls, blanks and returns, required for the due execu- tion of the provisions of this chapter. Every county clerk shall, at the expense of the county, annually procure to be prepared according to such prescribed forms and furnish to each assessor in the county, in due season for use, an assessment roll, and to each town clerk a tax roll, and all other books, blanks, and papers necessary to be used by such assessors, town and village clerks and treasurers, in the discharge of their duties under this chapter. 1 Section 1033, Statutes of 1898. The assessor of each assessment district shall begin on the first day of May in each year, or as soon there- after as practicable, and proceed to make an as- sessment of all the real and personal property liable to taxation in such district. All personal property shall be assessed as of the first day of May in such year except as provided in section 1040. 2 Real property may be assessed at any time between the first day of May and the time of the sitting of the board of review for such district. WHAT TO BE ASSESSED . 3 Section 1034, Statutes of 1898. Taxes shall be levied upon all property in this state except such 1 Ch. 48, Statutes of 1898. 2 Page 18. 3 Assessments in Cities Organized Under the General Charter. Chapter 211, laws of 1899, provides that, as to cities organized and gov- erned under the general charter law, “ all prope’rty in the city subject to taxation under these statutes ” [the act amends sec. ^25-136, statutes of 189'] “ shall be subject to taxation for all purposes authorized by this chapter;” the amended section being a part of chapter 40a of the stat- utes of 1898. Section 925-137, statutes of 1898, provides as follows : “ The assessor or assessors elected or appointed under this chapter [Ch. 40a] shall, within the time and in the manner prescribed by law for making the assessment of property for taxation under these statutes, make an accurate as?»ess- ment of all property in the city subject to taxation: provided, that in cities of the first class the tax commissioner shall perform such duties In ASSESSMENT LAWS. 7 as is exempted therefrom. All swamp and over' flowed lands which have been or may be. con- tracted for sale by any county board or commis- sioners pursuant to Jaw shall be assessed, and taxes thereon collected as in other cases. 90 id. 550 ; 94 id. 587. Section 1035, Statutes of 1898. The terms real property, ” “ real estate ” and “ land, ” when used in this title, shall include not only the land itself, but all buildings, fixtures, improvements, rights and privileges appertaining thereto. Section 1036, Statutes of 1898, as amended by section 1, chapter 346, laws of 1899. The term personal property ” as used in this title shall be construed to mean and include toll bridges, saw logs, timber and lumber, either upon land or afloat; steamboats, ships and other vessels, whether at home or abroad; buildings upon leased lands, if such buildings have not been included in the assessment of the land on which they are erected; ferry-boats, including the franchise for running the same; ice cut and stored for use, sale or shipment; all debts due from solvent debtors, whether on account, note, contract, bond, mort- gage or other security, or whether such debts are due or to become due; and all goods, wares, merchandise, chattels, moneys and effects, of any nature or description, having any real or market- able value, and not included in the term real property as above defined. Section 1037, Statutes of 1898. The improve- ments on all lands situated in this state which shall have been entered under the provisions of the act of congress entitled “An act to secure homesteads to actual settlers on the public do- main,” approved May twentieth, one thousand eight hundred and sixty- two, and which shall be actually occupied and improved by the person 40 Wis. 242; 11 id. 1, 470; 14 id. 618 : 16 id. 185 19 id. 615 65 id. 473 71 id. 103 73 id. 316 : 81 id. 559; “Real prop- erty” and “land,” terms defined. 34 Wis. 154 ; 48 id. 115, 163 ; 64 id. 579 ; 82 Wis. 322 ; 90 Wis. 550, 566. “Personal property,” term defined. 3 Pin. 267. 92 Wis. 236, 241. 90 Wis. 550. 73 Wis. 316. 89 Wis. 351. 92 Wis. 236. Improvements on homestead entries under U. S. laws, how taxed. 29 Wis. 599. 65 Wis 98. relation to the assessment of property for taxation as may be prescribed by the council ; and provided further, that the assessment roll for the en- tire city or the roll for each ward of the city shall be made as the council may direct.” And section 925-138 as follows : “ When the assessment roll or rolls shall have been completed in cities of the first class the same shall be delivered to the tax commissioner, and in all other cities to the city clerk, who shall thereupon give notice by publication in the official paper of the city for ten days that on a certain day or days therein named said assessment roll or rolls will be open for examination by the taxable inhabitants, which said notice may assign a day or days certain for each ward, where there are separate assessment rolls for such wards, for the inspection of such rolls. On such examination the tax commissioner, assessor or as- sessors may make such changes as may be necessary to perfect the assess- ment roll or rolls, and after the corrections are made the said roll or rolls shall b a submitted by the tax commissioner or city clerk to the board of review.” 8 ASSESSMENT LAWS. Assessment of franchises, poles, pipes, etc., of water works plant, electric light- ing plant, gas lighting plant. 81 Wis. 560. 82 id. 322. 90 id. 550. Nature|of property . Assessment of property in more than one municipality. so entering the same or his heirs, shall be sub- ject to taxation, and such improvements shall be assessed as personal property. All taxes levied thereon shall be collected out of the personal property of the occupant of such lands and in no other manner. Section 1037a, Statutes of 1898, as amended by chapter 283, laws of 1899. The hydrants, pipes, meters and other fixtures and appurte- nances used for the supply and distribution of water in connection with any water works plant not owned or operated by any municipality, all poles, wires, insulators, transformers or trans- muters, meters, pipes and other property or ap- purtenances used in connection with any electric lighting plant not owned or operated by any municipality, and all gas pipes, meters and other property and appurtenances used in connection with any gas lighting plant not owned or operated by any municipality, together with all real estate owned or used by the person or corporation engaged in such business and necessary to the prosecution thereof, shall be deemed personal property for the purpose of taxation and shall be assessed in the assessment district where the principal office or place of business of the person or corporation owning or operating such plant is situated, if any, otherwise in the district where the pumping station, pressure plant, generator or producing plant may be located. If any such plant be owned or operated by a person or corporation, other than the local municipality, the corporate franchises and the franchise to operate or main- tain such plant, and to distribute and supply water or light, and occupy public streets, alleys or grounds with mains, pipes, poles, wires and other like property, shall be deemed personal property for the purpose of taxation, and shall be assessed together with such real estate and such other personal property in such assessment district, as a single item, valued and assessed to- gether. If any such person' or corporation be carrying on any such business, or have his or its property in one or more municipalities or school districts, the assessors of such municipal- ities shall meet, assess all the property of such person or corporation and extend on the assess- ASSESSMENT LAWS. 9 ' ment rolls of their respective municipalities, the proportion of the assessed valuation thereof properly belonging to each such municipality and school district. The proportion shall be ascer- Collection and tained by the length of such mains, pipes, poles oFtax! lonmenfc or wires, including all such as extend into any building, hydrant, light or signal, adding to the proportion allowed to each municipality and each school district, the value of any real estate so used or owned by such person or corporation within its limits, so that each municipality shall have placed upon its assessment rolls, the full assessed valuation of all the property of such person or corporation situated within its limits, and the amount within the limits of each school district in such municipality. The treasurer of the town, city, or village containing the princi- pal office or place of business of such person or corporation, or in case there be none, then the treasurer of the town, village or city containing the pumping station, pressure plant, generator or producing plant, shall collect said taxes and when collected the same shall be paid over to the treasurer of any other town, village, school district or city in the proportions hereinbefore mentioned, and such treasurer shall be liable for the money so collected as in other cases. In case of the non payment of such taxes, the same shall be collected as personal property taxes are collected, and upon a judgment being rendered therefor and execution issued out of a court of record and returned unsatisfied, any appropriate remedy by creditor’s suit or otherwise may be had, including the appointment of a receiver in a proper case. This section shall not apply to Limitation the property or franchises of any person, com- section. 6 ° f pany or corporation engaged in the operation, management or maintenance of a street railway operated by mechanical power only, nor to the property or franchise of a person, company or corporation exclusively engaged in the manufac- ture or furnishing of electric light or power, nor to a plant separately operated, as to which li- cense fees are paid as provided in subdivision 14 of section 1038, but the property of any such person, company or corporation, being situate, owned or operated in one or more municipalities or in one or more school districts, shall be de- 10 ASSESSMENT LAWS. termined by the assessors of such municipalities in the same manner as hereinbefore provided in other cases, which valuation shall be carried out upon the assessment rolls of each such munic- ipality, and showing the valuation of such prop- erty in each school district, and each such munic- ipality and school district shall be entitled to receive from the municipality and the treasurer thereof collecting and receiving a license fee from any such person, company or corporation, such proportionate share of such license fees as such valuation shall show each such municipality and school district to be entitled, the same as in the assessment and collection of taxes against other Assessment if property in general. If neither the principal other i sta a te* office, place of business, pumping station, pres- sure plant, generator or producing plant is in this state, but is in another state, the poles, wires, pipe or other property in this state shall be assessed and taxed as personal property, and the taxes collected as personal property taxes are collected. Re-assessment Section 13, chapter 351, laws of 1899, is as fol- withhfpre- lows: “A new section is hereby added to the ceding sec- Statutes of 1898, to be numbered and to read as follows: Section 1087a. Any property described in section 1037a shall be subject to re-assessment for reasons stated and in the manner provided in section 1087. ” 1 what com- Section 4, chapter 354, laws of 1899, reads as preceding^ sec- follows : "Chapter 51 of the Wisconsin Statutes ti°n. of 1898, is hereby amended by adding after sec- tion 1222e of said chapter, a new section to be designated as section 1222e-l, w T hich shall read as follows: Section 1222e-l. All electric light or power companies or corporations, not operated in connection with nor forming part of any street railway company or corporation are exempt from the provisions of this chapter as to license fees, and are hereby declared to be subject to the gen- eral tax laws of this state. ” Property ex- Section 1038, Statutes of 1893, as amended by aUonf romtax * chapter 95, laws of 1899. The property in this ™ted states section described is exempt from taxation, to-wit: property. 1. That owned exclusively by the United States 30 wis 126 or by this state: but no lands contracted to be 31 wis. 359'. sold by the state shall be exempt. 35 Wis . 257. L _ 1 Page 43. ASSESSMENT LAWS. 11 2. That owned exclusively by any county, city, village, town or school district, including lands possessed, managed and controlled exclusively for the public use as park lands or grounds by any city or village; but lands purchased by coun- ties at tax sales shall be exempt only in the cases provided in section 1 19 L. 1 3. Personal property owned by any religious, scientific, literary or benevolent association, used exclusively for the purposes of such association, and the real property, if not leased or otherwise used for pecuniary profit, necessary for the loca- tion and convenience of the buildings of such association and embracing the same, not exceed- ing ten acres; and the lands reserved for grounds of a chartered college or university, not exceeding forty acres; and parsonages, whether of local churches or districts and whether occupied by the pastor permanently or rented for his benefit. The occasional leasing of such buildings for schools, public lectures or concerts or the leas- ing of such parsonages shall not render them lia- ble to taxation. 2 The endowment funds and real 1 Section 1191. Statutes of 1898, reads as follows: “Real property upon which the county holds any certificate of tax sale shall continue liable to taxation and to sale for unpaid taxes, and the county shall be the ex- clusive purchaser at the sale ; but when a tax deed shall be issued to the county and it shall hold tax certificates of sale unredeemed on the same property for two successive years subsequent to the date of the sale on which such deed shall issue, including certificates of sale made prior to the passage of these statutes, such property shall thereafter be exempt from taxation until the same is sold by the county. The county clerk shall annually, before the first day of June, furnish to the assessors of each town a list of the lands in such town exempt under this section. Nothing in this section shall be so construed as to apply to lands owned by minors, idiots or insane persons.” 2 Section 1992, Statutes of 1898, a part of the chapter on religious socie- ties, provides as follows: “ Such corporation may by its by-laws, fix the number of its trustees, not less than three nor more than nine, and their term of office, the manner of appointing or electing the same, and the qualifications for membership therein. It may take, receive, purchase, hold, and use both real and personal estate for the purposes of its incor- poration, and no other; and lease, mortgage, sell, and otherwise dispose ■of the same or any portion thereof, in the manner provided by its by-laws ; and may also take by purchase, gift or otherwise, and forever hold and improve any lands intended to be used for cemetery grounds or burial places, subject to the provisions and restrictions, so far as applicable, in chapter fifty-nine It shall be lawful for such corporation to hold all lands then owned by it, other than and in addition to the grounds so pur- chased. and to improve the same by the erection of new buildings there- on, or otherwise, for the purposes of revenue, to be devoted to the uses of such corporation, and in promoting religious and charitable works, and at pleasure to lease, mortgage and sell the same. And it shall be lawdul for any such corporation at any meeting, which it may hereafter hold for the election of its trustees, whether designated by such corpoi ation as trustees, wardens and^vestrymen. or otherwise, to make provision by res- olution to be entered upon the record of such meeting for the election of its said trustees in classes, and to determine by such resolution what number or proportion of its said trustees shall be comprised in each class and also the term for which each class shall hold their office ; and there- after, as the term of each class shall expire, their successors shall be elected in accordance with the provisions of said resolution; provided, however, that such property shall not he exempt from taxation. 52 Wis. 452. 71 Wis. 88. 65 Wis. 257. 61 Wis. 579. 12 Wis. 26. 71 Wis. 568. 33 Wis. 365 ; 36 Wis. 438 Other public property. 95 Wis. 424. Property of religious societies. 65 Wis. 595. 76 Wis. 587. 96 Wis. 636. 12 ASSESSMENT LAWS, Property of agricultural societies. Fire engines, buildings and grounds . Property of Indians. 29 VVis. 33 Wis. 505. 51 Wis. 63. Burial grounds, tombs * trust funds. Pensions. Stock in cor- poration. 94 Wis. 587. Debts due equal to debts owing. 53 Wis. 437. 57 Wis. 143. 100 U. S. 539. 92 Wis. 236. and personal estate of any public library associa- tion organized under the laws of this state, which,, or the income of which, shall be used or invested for the purposes of such association. 4. Personal property owned and used exclu- sively by the state or any county agricultural society, and the lands owned and used by any such society exclusively for fair grounds. 5. Fire engines and other implements used for extinguishing fires, owned or used by any organ- ized fire company, and the buildings and neces- sary ground connected therewith owned by such company, and used exclusively for its proper- purposes. 6. The property of Indians who are not citizens, except lands held by them by purchase. 7. Lands used exclusively as public burial grounds, and tombs and monuments to the dead therein; also all property held by donation, be- quest or in trust for cemetery associations under the provisions of section 1447. 1 8. Pensions receivable from the United States. 9. Stock in any corporation in this state which is required to pay taxes upon its proper- ty in the same manner as individuals. 10. So much of the debts due or to become due to any person as shall equal the amount of bona fide and unconditional debts by him owing. i Section 1447, Statutes of 1898, provides in part, and so far as is mater- ial to the exemption, as follows: ‘‘ Any cemetery association organized under any law of this state may take by gift, bequest, devise or purchase, and hold not exceeding forty acres of land, to be held and occupied ex- clusively for the burial of the dead, and personal property not exceeding ten thousand dollars in value, which shall be applied to promote the ob- jects of the associat ion ; but when the cemetery grounds of any such as- sociation are situated near to and without the limits of a city of more than ten thousand and less than one hundred thousand inhabitants such association may so take, hold and use nor exceeding sixty acres of land ; but when near to and without the limits of a city of one hundred thou- sand inhabitants or more such association may so take, hold and use not exceeding one hundred and sixty acres of laud. .... Every such association and every city, village or town owning and using lands for cemetery purposes shall take, hold and use such gifts, bequests or de- vises of personal or real property or the income and proceeds thereof as may be made in trust or otherwise for the improvement, maintenance, re- pair. preservation or ornamentation of any lot, vault, tomb, chapel or other structure in such cemetery, according to the terms of the gift, be- quest or devise, and in accordance with such reasonable rules and regu- lations as may be made by the officers charged with the duty of caring for the cemetery. If money is given or bequeathed for any such purpose and without direction as to the manner of its investment, the income of which is directed to be used for any such purposes, it shall be invested by the proper officers in bonds of the United States, of this state or of some county, city, village, town or school district in this state, or on bond or note secured by mortgage on property in amount not exceeding one- half the value of such property .... Property given, bequeathed or devised and trusts created for any of the 'purposes herein authorized shall be exempt from taxation and from the operation of the laws against perpetuities, accumulations and mortmain. Every cemetery association may erect upon the lands owned by it a suitable building in which to hold burial services.” ASSESSMENT LAWS. 13 It. Wearing apparel, family portraits, private Wearing libraries, not exceeding in value two hundred appare1, etc - dollars, kitchen and other household furniture, not exceeding in value two hundred dollars, and also growing crops. 12. Provisions and fuel provided by the head Provisions and of a family to sustain its members for six fueL months; but no person paying board shall be deemed a member of a family. 13. All the personal property of all insurance Personal companies that now are or shall be organized or su?ance y coL5 n doing business in this state. panies. 14. The track, right of way, depot grounds and Railroad, buildings, machine shops, rolling stock and all |nd e eiectric ad ’ other property necessarily used in operating any light and railroad in this state, belonging to any railroad e^ty. company, including pontoon or pile and pontoon 34 Wis. 27 i. railroads, and they shall henceforth remain ex- ^ wis. 3L empt from taxation for any purpose, except that k wA 257 ! the same shall be subject to special assessments Swjs! m. for local improvements in cities and villages; and || wis' si 6 all lands owned or claimed by any such railroad 89 wA 435. company not adjoining its track shall be subject y0Wls ' 5!)0 ' to all taxes. The provisions of this subdivision shall apply to every person, company or corpor- ation engaged in the operation, management and maintenance of a street railway operated by me- chanical power only, and to any such person, com- pany or corporation engaged in the manufacture or furnishing of electric light or power, whether exclusively engaged therein or operating a plant or works separate from other works which are not within this exemption; 1 provided, he or it shall pay a license fee upon gross earnings un- der the provisions-of sections 1222c, 1222 d, 1222e, 2 1222/, 1222p, 1222 h, 12222, and 122:/, or a like statute requiring such a fee upon gross earnings, in which case all personal property, franchises and real estate owned and actually and necessari- ly used by such person, company or corporation in the operation of its business shall be exempt from taxation and other license fees; but noth- ing contained in this subdivision shall be con- strued to conflict with or in any wise affect the validity or force of section 959-38. 1 See chapter 354, laws of 1899, on page 10. 2 Sections 1222c, 1222(7, and 1222e, Statutes of 1898, are amended by chap- ter 354, laws of 1899. but not so as to affect the exemption of street rail- way property operated by mechanical power only. 14 ASSESSMENT LAWS. Personal prop- erty of tele- graph com- panies. Milwaukee Home of Friendless. Agricultural and industrial fairs, property of. Tree belts, Public parks, etc. Armories. Property used for manufac- turing zinc. Turner socie- ties. 76 Wis. 587. Building and loan associa- tions. 15. The property, except real estate, of all com- panies which are or shall be engaged in the busi- ness of telegraphing in this state. 16. The real estate of the home of the friendless in the city of Milwaukee, not exceeding one lot in amount, is exempted so long as the same shall continue to be used as such home. 17. All property of any corporation or associa- tion formed under the laws of this state for the encouragement of industry by agricultural and industrial fairs and exhibitions which shall be necessary for fair grounds, while used exclusively for such fairs and exhibitions; provided, the quantity of land so exempt shall not exceed eighty acres, and that such corporations or asso- ciations may permit such fair grounds to be used for celebrations or as places of amusement. 18. Such tree belts as are or may be planted and maintained in compliance with chapter 61 of these statutes. 1 19. All lands used .as a public park or monu- ment ground belonging to any military organiza- tion and not used for gain shall be exempt from taxation. 21. Tne armory owned by any regiment, bat- talion or company of the Wisconsin national guard and used for military purposes by such or- ganization; but such property shall be subject to local assessments for the improvement of streets or sidewalks, or for the construction and repair of sewers or drains. 22 . The property of any corporation or associa- tion formed under the laws of this state, used ex- clusively for the purpose of manufacturing oxide of zinc or metallic zinc, from native ores of the state, shall be exempt from taxation for a period of three years. 23. All of the real and personal property of the turner societies which are or may be incorporated under the laws of this state, which is used ex- clusively for educational purposes, is hereby ex- empted from taxation. 2k The capital stock, instalments paid in and securities taken for moneys advanced to its own members of any mutual savings fund or loan and building association organized under the laws of this state. i See pages 60, 61. ASSESSMENT LAWS. 15 26. All real and personal property of any pub- lic art gallery or of any corporation created without capital stock for the sole purpose of maintaining, regulating and managing a public art gallery in this state shall be exempt from taxation; provided that the public shall have ac- cess to such art gallery free of charge not less than three days in each week. l 7. The property of all telephone companies and of persons or associations engaged in the business of transmitting messages by telephone, or the renting, letting or keeping of telephones, wires or batteries for that purpose, except real estate not connected with or used in carrying on their business. 28. The capital stock of mutual co-operative corporations organized under chapter 86. 1 29. All wagons having tires at least three incnes wide, used by any farmer in his vocation as such; and all wide-gauge sleighs measuring four feet and six inches from center to center of runners and employed by any person for his own use. 30. The real estate of the Milwaukee medical college, described in chapter 292 of the laws of 1895. 2 31. All the propertj T of trust or annuity cor- porations organized under chapter 86, 3 except real estate owned by them. 32. All the property of corporations organized under chapter 86 4 for the guaranty of title. 33. All the real and personal property of the Milwaukee orphan asylum. 34. All factories or plants for the manufacture and refining of beet sugar, and all property, real or personal, used in connection therewith and Public art galleries. Telephone companies. Mutual co-op- erative cor- porations Wide-tired wagons and wide-gauged sleighs. Milwaukee medical col- lege. Trust, etc:, corporations. Title guaranty corporations. Milwaukee orphan asy- lum. Beet sugar factories. 1 Of the Statutes of 1898. 2 Ch. 292, 1895, approved Aoril 19, 1895, and published April 23, 1895, is as follows: “ Section 1. The real estate owned by the Milwaukee medi- cal college, described as follows, to-wit: The north ninety-three and one- half feet of lots number four, five and six, in block number one hundred and seventy four in the fourth ward in the city of Milwaukee, county of Milwaukee, and state of Wisconsin, being ninety-three and one -half feet in front on Ninth street by one hundred and fifty feet in front on Wells street, and the buildings and appurtenances therein situated, or hereafter erected or constructed thereon during the time hereinafter mentioned, is hereby exempted from general taxation for and during the term of six years from and after the passage and publication of this act, provided, however, that the said premises be used for hospital purposes, and at least one-fourth of the patients shall be treated without charge during said time; and whenever said premises shall cease to be so used, their exemption from taxation shall cease. “ Section 2. This act shall take effect and be in force from and after its passage and publication.” 3 Of the Statutes of 1898. 4 Ibid. 16 ASSESSMENT LAWS. Plank and toll roads. Property of corporations organized to create and maintain parks, drives and boule- vards. Property of express companies. Property of sleeping car companies. necessary to the prosecution of the business thereof, for five years from the second day of April, 1897, except that such real property shall be subject to special assessments for local im- provements in cities and villages. 35. All the property of every kind actually used in operating any plank or toll road. Chapter 55 of the laws of 1899 provides for the organization of corporations to create and main- tain parks, drives and boulevards, and hold the same in trust for any city, except cities of the first class, whether incorporated by general law or special act. Section 8 of that chapter provides: “All lands acquired by any corporation organ- ized under this act or subject to its control and management, shall be held in trust as aforesaid for public parks, boulevards and pleasure drives for the recreation, health, welfare and benefit of the public, and shall be free to all persons, sub- ject to such necessary and reasonable rules and regulations as shall, from time to time be adopted under the provisions of this act, for the well ordering and government thereof. And all such lands and personal property so held in trust for such purposes shall be exempt from taxation; provided however, that such lands only as are used for parks, boulevards and pleasure drives shall be exempt from taxation.’’ Chapter 111, laws of 1899, provides for a tax on express companies.. Section 1 is as follows: “Any person, or any joint stock company, partnership, association or corporation, wherever organized or incorporated, conveying to, from or in this state, money or property of any kind, by express (not including railroad or steamship companies en- gaged in the ordinary transportation business), shall be deemed to be an express company.’’ Section 4 of that act declares the manner in which the state board of assessment shall levy a tax on such companies, and expresses that “the tax so assessed and levied by said board shall be in lieu of all other taxation of such express company in this state. ” Chapter 112, laws of 1899, provides for the tax- ation of sleeping car companies. Section 1 is as follows: “ Any person, persons, joint stock com- pany, co-partnership, association or corporation, wherever organized or incorporated, owning any ASSESSMENT laws. 17 cars known as dining, buffet, chair, parlor, pal- ace or sleeping cars, which shall be used upon railroads within this state, unless the ownership of such cars be identical with that of the lines of railroad on which they are operated, shall be deemed and held to be a sleeping car company. ’’ Section 4 of that act prescrioes how the state board of assessment shall levy such tax, and de- clares : “ And such tax when paid shall be in lieu of all other taxes and licenses of every nat- ure against such sleeping car company.” Chapter 113, laws of 1899, provides for a tax Property of on the property of freight line companies. Its companies? first section is as follows: "Any person or any joint stock company, partnership, association, or corporation, wherever organized or incorporated, whose principal business is furnishing or leasing any kind of railroad cars as a common carrier, except dining, buffet, chair, parlor, palace or sleeping cars, to be used on, or in the operation of the line of any railroad company wholly or partly within this state, not being the owner or lessee of such railroad, shall be deemed a freight line company. ” Section 4 of that chapter fixes the method by which the state board of assessment shall levy such tax. and declares: ‘‘And such tax when paid shall be in lieu of all other taxes and licenses of every nature against such freight line com- pany.” Chapter 114, laws of 1899, provides for a tax property of on the property of equipment companies. Sec- complies, tion 1 of that act, as amended by chapter 277, laws of 1899, is as follows: "Any person, or any joint stock company, partnership, association, or corporation, wherever organized or incorporated, whose principal business is furnishing or leasing any kind of railroad cars to common carriers or shippers, except sleeping cars, to be used on, or in the operation of the line of any railroad com- pany wholly or partly within this state, not be- ing the owner or lessee of such railroad, shall be deemed an equipment company.” Section 4 of the first-mentioned chapter directs how the state board of assessment shall levy such tax, and says: ‘‘And such tax when paid shall be in lieu of all other taxes and licenses of every nature against such company.” 2 18 ASSESSMENT LAWS. .Real property . 55 Wis. 114. 58 id. 546. 13 id. 398. 18 id. 350. 60 id. 453. Personal prop- erty, where assessed. 3 Pin. 267. 14 Wis. 366, 623. 20 Wis. 634. 42 Wis. 97. 53 Wis. 548. 55 Wis. 459. 60 Wis. 453. 62 Wis. 230. 63 Wis. 78. 66 Wis. 290. 75 Wis, 140. 79 Wis, 152. 85 Wis. 76. 86 Wis, 189. 94 Wis. 503. WHERE TO BE ASSESSED. Section 1039, Statutes of 1898. All real prop- erty not expressly exempt from taxation shall be entered upon the assessment roll in the assess- ment district where it lies. Section 1040, Statutes of 1898, as amended by section 2, chapter 346, laws of 1899. All person- al property shall be assessed in the assessment district where the owner resides, except as oth- erwise provided. If such owners be non-resi- dents of the state, or foreign associations or cor- porations, but having an agent residing in this state in charge of 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. Mer- chants’ goods, wares, commodities kept for sale, ice cut and stored, tools and machinery, manu- facturers’ stock, farm implements, cord wood, live stock and farm products, excepting grain in warehouse, shall be assessed in the district where located. Saw logs and timber 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 timber, or in which such logs or timber are to be sawed or manufactured by or for the owner thereof, shall be assessed as man- ufacturer’s stock in the district where such mill may be located. Saw logs, timber, railroad ties, lumber and other articles, not being manufac- turers’ stock, shall be assessed where the owner or agent having the same in charge in the case aforesaid resides. No change of location or sale of any personal property after the first day of May in any year shall affect the assessment made in such year. As between school districts, the location of personal property for taxation shall be determined by the same rules as between as- sessment districts; provided, that whenever the owner or occupant shall reside upon any contig- uous tracts or parcels of land which shall lie in two or more assessment districts, then the farm implements, live stock and farm products of such owner or occupant, used, kept or being up- on such contiguous tracts or parcels of land, shall be assessed in the assessment district ASSESSMENT LAWS. 19 where he resides at the time of such assessment. All saw logs, timber, railroad ties or telegraph poles cut in this state, owned by any person or corporation not residing and having no agent therein, shall be assessed in the assessment dis- trict where the same shall be banked or piled for shipment either by water or railroad. It shall be the duty of the assessor of the assess- ment district in which ice, saw logs, timber, railroad ties or telegraph poles owned by non- residents as aforesaid may be located to ascer- tain at any time during the month of April in each year the amount of such property in his assessment district, by actual view as far as practicable, fix the value of said property and assess the same to the said owners as other per- sonal property is valued and assessed. Section 1041, Statutes of 1898. The residence Residence of of an incorporated company, for the purposes of co rporations. the preceding section, shall be held to be in the H 550°' assessment district where the principal office or place of business of such company shall be. Section 1042, Statutes of 1898. All the stock Bank stock. of every bank or banking association, whether 53 Wis - 440 - organized under authority of any law of this state or of any act of the congress of the United States, and all the capital stock of every person, asso- ciation or other corporation whatever engaged in the business of banking, buying and selling ex- change and receiving deposits shall be assessed and taxed in the county and assessment district where such bank or banking association or where such person, association or corporation is located for the transaction of business. Section 1042a, Statutes of 1898, providing a steamboats, special method for assessing steamboats, vessels providing a and other water-craft, was repealed by chapter special b 303, laws of 1899, which was published May 2, assessing 1899. repealed. Section 1042&, Statutes of 1898. Leaf tobacco, Leaf tobacco, whether in the hands of the grower or dealer, shall be listed and valued by the assessor of the assessment district where the same is located on May first of the year in which the assessment is to be made, and no tobacco then located in this state shall be considered in transit unless it has actually been started on its journey or has been delivered and consigned to a common carrier for 20 ASSESSMENT LAWS. shipment. Any assessor who shall knowingly fail to list and value according to law any and ail leaf tobacco located in his district on May first of the year of making his assessment shall be punished as provided in section 4550. 1 Real property. 20 Wis. 305. 23 Wis. 364. 25 Wis. 490. 28 Wis. 456. 37 Wis. 645. 42 Wis. 391. 63 Wis. 369. 64 Wis. 596. 70 Wis. 118. 71 Wis. 103. 92 Wis. 404. Personal] property. 3 Pin. 267. 61 Wis. 656. 66 Wis. 291. 75 Wis. 142. 90 Wis. 550. TO WHOM TO BE ASSESSED. Section 1043, Statutes of 1898. Real property shall be entered in the name of the owner, if known to the assessor, otherwise to the occupant thereof if ascertainable, and otherwise without any name. The person holding the contract or certificate of sale of any real property contract- ed to be sold by the state, but not conveyed, shall be deemed the owner for such purpose. The undivided real estate of any deceased person may be entered to the heirs of such person without designating them by name. The real estate of an incorporated company shal] be entered in the same manner as that of an individual. Real property held under lease from any religious, scientific, literary or benevolent association, but otherwise exempt, shall be assessed to the lessee. Section 1044, Statutes of 1898, as amended by chapter 229, laws of 1899. Personal property which is liable to taxation shall be assessed to the owner thereof except as in this section pro- vided. The assessor shall place upon the assess- ment roll opposite the name of each person liable to assessment on personal property as herein- after provided the valuation of all personal prop- erty owned by himself or wife or which he has in charge or possession as lessee, occupant, agent, mortgagee, pledgee, parent, guardian, executor, administrator, trustee, assignee, or receiver, which is liable to taxation. All the personal property of a partnership shall be entered in the partnership name and each partner shall be liable for the whole tax. All the personal property of one or more persons doing business under an adopted name (as, for example, Mariana Agramonte and Gregorico Legaspi doing business under the name, Philippine Laundry), shall be entered in the adopted name, and such persons interested in i Section 4550, Statutes of 1898, imposes, for neglect of official duty, a penalty by imprisonment in the county jail not more than one year or by fine not exceeding five hundred dollars. ASSESSMENT LAWS. 21 such business shall be liable jointly and sever- ally for the whole tax. Bank stock shall be en- tered in the names of the holders of the several shares thereof respectively, and the capital stock of every person, association or corporation (other than banks) engaged in the business of banking, buying and selling exchange and receiving de- posits shall be entered in the names of the sev- eral owners thereof respectively. In case of the death of the owner of the property and an ad- ministrator or executor be not appointed before the succeeding first day of May the property shall be assessed to the estate of such owner; provided, that in case property is assessed to any person as trustee, lessee, occupant, agent, mort- gagee, pledgee, parent, guardian, executor, ad- ministrator, assignee or receiver, and before the time arrives for the payment of the taxes, such trustee, lessee, occupant, agent, mortgagee, pledgee, parent, guardian, executor, adminis- trator, assignee or receiver, shall render a final account as such trustee, lessee, occupant, agent, mortgagee, pledgee, parent, guardian, executor, administrator, assignee or receiver, and account to the persons entitled thereto for their share of said property, it shall be lawful for such trustee, lessee, occupant, agent, mortgagee, pledgee, parent, guardian, executor, administrator, as- signee or receiver to retain out of the amounts to be paid to the persons entitled thereto a sufficient amount to cover the taxes assessed upon said property. HOW TO BE ENTERED AND DESCRIBED ON ROLL. Section 1045, Statutes of 1898. The assessor Real property. shall enter upon the assessment roll opposite to 20 wis. 305. the name of the person to whom assessed, if any, 25 wjs! 490! as before provided, in regular order as to lots Hwisil!.' and blocks, sections and parts of sections, except 96 wis. m s that so much as is within the limits of a village shall be assessed in one continuous part of the roll from the best information he can obtain, a correct and pertinent description of each parcel of real property in the assessment district not exempt from taxation and the number of acres in each tract containing more than one acre. When two or more lots or tracts owned by the same 22 ASSESSMENT LAWS. Public lands and lands mortgaged to the state. Lands, how described in rolls. 13 Wis. 641. 14 Wis. 523. 18 Wis. 350. 26 Wis. 366. 28 Wis. 456. 31 Wis. 359. 32 Wis. 478. 36 Wis. 438. 64 Wis. 18. 68 Wis. 207. 69 Wis, 355. person are deemed by the assessor so improved or occupied with buildings as to be practically incapable of separate valuation they may be en- tered as one parcel. Whenever any tract, parcel or lot of land shall have been surveyed and platted and a plat thereof recorded according to law, the assessor shall designate the several lots and subdivisions of such platted ground as they are fixed and designated by such plat. Section 1046, Statutes of 1898. The secretary of state shall annually, before the first day of May, make and transmit to the county clerk of each county an abstract containing a correct and full statement and description of all public lands sold and not patented by the state, and of all lands mortgaged to the state lying in his county; and immediately on receipt thereof the county clerk shall make and transmit to the clerk of each town or city in the county a list from said ab- stract of such lands lying in such town or city, if any. Every assessor shall enter on the assess- ment roll, in a separate column, under distinct headings, a list of all such public and mortgaged lands, and the same shall be assessed and taxed in the same manner as other lands, without re- gard to any balance of purchase-money or loans remaining unpaid on the same. Section 1047, Statutes of 1898. In all assess- ment and tax rolls, and in all advertisements, certificates, papers, conveyances or proceedings for the assessment aud collection of taxes, and proceedings founded thereon, as well heretofore as hereafter, any descriptions of land which shall indicate the land intended with ordinary and rea- sonable certainty and which would be sufficient between grantor and grantee in an ordinary con- veyance shall be sufficient; nor shall any descrip- tion of land according to the United States sur- vey be deemed insufficient by reason of the omis- sion of the word quarter or of the figures or signs representing it in connection with the words or initial letters indicating any legal sub- division of lands according to government survey. Where a more complete description may not be practicable and the deed describing any piece of real property is recorded in the office of the regis- ter of deeds for the county, a description stating the volume and page where recorded, and the ASSESSMENT LAWS. 23 section, village, or, if within a city, the ward, where the property is situated, shall be sufficient. Section 1047a, Statutes of 1898. Whenever Platting lands any congressional subdivision of land of forty f^rpurpose lty acres or less or any government fractional lot of assessment, situated outside the limits of any incorporated city is owned by two or more persons in severalty, and the description of one or more of the different parts or parcels thereof camot, in the judgment of the county clerk, be made sufficiently certain and accurate for the purposes of assessment and taxation without noting the metes and bounds of the same, said county clerk shall notify such owners and proprietors by mail or personally, and if any of such owners and proprietors are non-residents of the county and their residence is unknown, by publication of such notice once a week for three successive weeks in any news- paper published in the county where such lands are situate, that they are required to make or cause to be made, certified, acknowledged and recorded a plat thereof in the manner and subject to all the conditions of law mentioned in sections 2268 and 2269. If such owners or proprietors, whether so notified or not, fail or neglect to exe- cute and file for record such plat for thirty days after the issuance of said notice the county clerk shall cause such plat to be made and filed for record, and for such purpose may cause to be done all necessary surveying and make and sign all the certificates and acknowledgments in said sections mentioned to be made, signed by the owners; but in lieu of the statement by the own- ers required in section 2269 said clerk shall annex a statement to the plat, giving the names of the owners of record of the several subdivisions and his certificate that such plat has been executed by him by reason of the failure of the owners or proprietors so named to do so. In any such plat so made by the county clerk no subdivision shall be recognized or marked thereon unless the same shall appear of record in the office of the register of deeds, and no street, alley, lane or roadway or dedication to public or special use shall be marked thereon unless the same shall be reserved •or provided for in some conveyance of record. .Said clerk shall file said plat for record, and when so filed for record it shall have the same 24 ASSESSMENT LAWS. effect for all purposes as if executed, acknow- ledged and recorded by the owners or proprietors themselves. A correct statement of the costs and expenses of such plat, surveying and record- ing, verified by oath, shall be laid before the first session of the county board next to be held; said board shall audit and allow the same and order its payment out of the county treasury. Before the first day of May in each year the county clerk shall notify the town clerks of the making and recording during the preceding year of any such plats affecting land in their several towns. fna^for^ 8 Section 1047&, Statutes of 1898. Whenever purpose of any congressional subdivision of land as men- assessment. tioned in section 1047a, situated within the lim- its of any city, is owned by two or more persons in severalty and the description of cne or more of the different parts or parcels thereof cannot, in the judgment of the common council, be made sufficiently certain and accurate for the purposes- of assessment and taxation without noting the metes and bounds of the same, said coun- cil may so declare by resolution, and in and by such resolution shall direct some officer or board designated therein to cause the same to be platted; and upon the passage of said resolution such officer or board shall proceed to give no- tice as provided in section 1047a, and in default of compliance therewith may cause such land to be platted and acknowledge the same, and have the plat thereof recorded in the manner and with the effect mentioned in said section; provided, that such plat made by such officer or board shall not contain any other subdivision nor any metes or bounds of any subdivision or parcel of land other than such as shall appear of record in the office of the register of deeds; and the surveyor’s certificate mentioned in section 2269 need state only the fact that he has platted the parcels of land correctly and has designated them by the numbers and titles of subdivision as appears on said plat. The resolution of the council, certi- fied by the clerk, shall in such cases be re- corded with the plat. The expenses of making and recording such plat shall be paid out of the general fund of such city. Assessment as Section 1048, Statutes of 1898. No assessment one parcel. rea j property which has been or shall be made ASSESSMENT LAWS. 25 shall be held invalid or irregular for the reason that several lots, tracts or parcels of land have been assessed and valued together as one parcel and not separately, where the same are contigu- ous and owDed by the same person at the time of such assessment. Section 1049, Statutes of 1898. The assessor shall place in one distinct and continuous part of the assessment roll all the names of persons as sessed for personal property, with a statement of such property in each village in his assessment district, and foot up the valuation thereof separ- ately; otherwise he shall arrange all names of persons assessed for personal property on his roll alphabetically so far as he conveniently can. He shall also place upon the assessment roll, in a separate column and opposite the name of each person assessed for personal property, the num ber of the school district in which such personal property is subject to taxation. Section 1050, Statutes of 1898. Every assessor shall ascertain and set down in separate columns prepared for that purpose on the assessment roll and opposite to the names of all persons assessed for personal property the number and value of the following named items of personal property assessed to such person, and which shall con- stitute the assessed valuation of the several items of property therein described, to- wit: 1. The number and value of horses of all ages. 2. The number and value of neat cattle of all ages. 3. The number and value of mules and asses of all ages. 4. The number and value of sheep and lambs. 5. The number and value of swine. 6. The number and value of wagons, carriages and sleighs. 7. The number and value of gold and silver watches. 8. The number and value of pianos, organs and melodeons. 9. The value of bank stock. 10. The value of merchants’ and manufacturers’ stock. 11. Amount of money, accounts, bonds, cred- its, notes and mortgages. 12. Value of leaf tobacco. 20 Wis. 228, 305. 25 Wis. 490. , 26 Wis. 70. 33 Wis. 76. 37 Wis. 645. 46 Wis. 164. 67 Wis. 221. 45 Fed. Rep, 707 96 Wis. 489. Assessment of personal prop- erty, how en- tered. 65 Wis. 473. Number and value of items of pers o n a 1 property. 26 ASSESSMENT LAWS. Statements to be ^furnished assessor. 23 Wis. 655. 25jWis. 112. 4i;Wis. 241. 53] Wis. 440. 89] Wis. 351. 95]Wis. 359. Rule as to real estate. 16 Wis. 1. 18 Wis. 350. 29 Wis. 51, 599. 33 Wis. 76. 37 Wis. 75. 42 Wis. 502, 527. 43 Wis. 48, 55. 45 Wis. 519. 46 Wis. 163. 49 Wis. 645. 63 Wis. 647. 65 Wis. 298. 72 Wis. 158. 72 Wis. 161. 76 Wis. 552. 77 Wis. 172. 81 Wis. 554, 562. 82 Wis. 322, 331. 21 Wis. 688. 29 Wis. 51. 55 Wis. 113. 52 Wis. 384. 60 Wis. 70. 54 Wis. 580. Land in- spectors, and use of their lists by asses- sors. 13. The value of logs, timber, lumber/ ties, poles and posts, not manufacturers’ stock. 14. Number and value of steam and other ves- sels. 15. Value of real and personal property and franchises of water and light companies. 16. Number and value of all bicycles. 17. Value of all other personal property except such as is exempt from taxation. 18. Total value of all personal property. ASSESSMENT OF BANK STOCK. Section 1051, Statutes of 1898. Upon the de- mand of the assessor, the president, cashier or other officer in charge of any incorporated bank shall make out and deliver to such assessor an- nually, before the first day of June, a statement showing the name and residence of each stock- holder therein on the first day of May preceding and the amount of stock owned or held by him on that day. And the assessor shall assess said bank stock as other taxable property in his as- sessment district. HOW PROPERTY TO BE VALUED. Section 1052, Statutes of 1898. Real property shall be valued by the assessor either from actual view or from the best information that the as- sessor can practicably obtain, at the full value which could ordinarily be obtained therefor at private sale. In determining the value the as- sessor shall consider, as to each piece, its ad- vantage or disadvantage of location, quality of soil, quantity of standing timber, water privil- eges, mines, minerals, quarries or other valuable deposits known to be available therein and their value. Real property held under lease from any religious, scientific, literary or benevolent asso- ciation, but otherwise exempt, shall be assessed to the lessee. The assessor, having fixed the value, shall enter the same opposite the proper tract or lot in the assessment roll. Sections 1053 and 1054, R. S. of 1878, were re- pealed by chapter 438, laws of 1891, with a pro- viso expressing “that any county having con- formed to the provisions of said sections 1053 ASSESSMENT LAWS. 27 and 1054, and having on file with its proper offi- cers the inspectors’ lists as provided in section 1054, maj 7 have the use and benefit thereof as provided in said section 1054. ’’ Said chapter 438, of 1891, was not repealed by the Statutes of 1898. The sections referred to, and that chapter, may be of application in some county or counties, and hence the former are given in a note. 1 Section 1055, Statutes of 1898. All articles of personal property shall, as far as practicable, be ■valued by the assessor upon actual view at their true cash value; and after arriving at the total valuation of all articles of personal property 1 Section 1053. The county board of any county in this state may in their discretion in any year, appoint a? many land inspectors as they shall think necessary, to be chosen by ballot and assign to each by reso- lution any district or territory in the county for examination, and pre- scribe the time in which it shall be made. Each such inspector shall take and subscribe an oath of office, and file it with the county clerk. He shall then proceed to personally examine each and every forty acre tract or other legal subdivision of a section of entered land in such dis- trict, and make a list and description thereof substantially in the follow- ing form : Description. N. E. N. E. -{ "Lot N o . Timber .3 os Pi Soil. C’Z C m c £5 Timber cut off as as Si Amou’t of timoer. 8 * Dis- tance from. g 9 S- 'OQ “ S3 be ~ S tx**' m tx •-> «s c o o a Re- marks . “He shall attach to such list, when completed, his affidavit that he has personally examined, since his appointment as land inspector, in such year, each tract of land in the annexed list and that the description set opposite each tract therein is substantially a true description of the same to the best of his knowledge and belief, and shall file the same with the county clerk ; and thereupon his duties as land inspector shall cease. The county clerk shall immediately cause so many copies of such list to be printed as the county board may have directed, and the same to be published in a newspaper, if so directed, and shall on or before the next first day of June, send one or mote printed and certified copies of such list to each assessor and town clerk in the county. The county board may prescribe the compensation of each such inspector. Section 1054. Every assessor in the counties named in the preceding section, receiving any such list, may fix the value on his assessment roll of any land described therein, except improved lands, with the aid of such list last filed, and others theretofore filed, upon the principles pre- scribed in section one thousand and fifty-two, without making a personal examination thereof; and if any person owning any tract of land shall file with the assessor affidavits showing that the timber has been cut there- from, and thereby the land rendered of little value, the assessor may, if satisfied of the truth thereof, take such fact into consideration. Every •assessor shall deliver to his successor, all such affidavits and such certi- fied lists received from the county clerk . Rule as to personal prop- erty 67 Wis. 336. 28 ASSESSMENT LAWS. Examination of owner of property ; pen- alty for accept- ing unsworn statement. 1 Wis. 845. 14 Wis. 366. 18 Wis. 257. 25 Wis. 271. 46 Wis. 364. 57 Wis. 143. 59 Wis. 675. 63 Wis. 79. 67 Wis 336. 95 Wis. 359. False state- ment concern- ing personal property, pen- alty for mak- ing. which he shall be able to discover as belonging to any person, if he have reason to believe that such person has other personal property consist- ing of money, credits, debts due or to become due, or any other thing of value liable to taxa- tion, he shall add to such aggregate valuation of personal property an amount which, in his judg- ment, will render such aggregate valuation a just and equitable valuation of all the personal prop- erty liable to taxation belonging to such person. Section 1056, Statutes of 1898. To determine the amount and value of personal property for which any person should be assessed, other than money, notes, bonds, mortgages or other securi- ties. any assessor may examine such person under oath as to all such items of property and the true value thereof; and should any person refuse to so testify, or should any assessor or the board of review hereinafter provided for desire further evidence, they may call upon other persons as witnesses to give evidence under oath as to the items and value of the personal property of such person. To determine the amount of money, n Tes, bonds, mortgages or other securities for which any person should be assessed, and the amount of indebtedness which any person may be entitled to deduct from credits as exempt, such person shall be required to make a state- ment thereof under oath, giving the average amount of such money, notes, bonds, mortgages or other securities owned or held by him, and the average amount of indebtedness which he may be so entitled to deduct for each and every month during the year ending on the first day of May, and the average amount for such year, so de- termined, shall be assessed for taxation. Any assessor who accepts any statement required by~ this section in regard to moneys, notes, bonds, mortgages or other securities or evidences of credit for which any person should be assessed without such person being before him sworn and subscribing to such statement shall be punished by fine of not less than one hundred dollars nor more than three hundred dollars. Section 1056a, Statutes of 1898. Any person, firm or corporation in this state owning or hold- ing personal property of any nature or descrip- tion, individually or as agent, trustee, guardian ASSESSMENT LAWS. 29 administrator, executor, assignee or receiver, sswis. 48i. which property is subject to assessment, who shall intentionally make a false statement to the assessor of his assessment district or to the board of review thereof for the purpose of avoiding the payment of the just and proportionate taxes thereon, shall forfeit the sum of ten dollars for every one hundred dollars or major fraction thereof so withheld from the knowledge of such assessor or board of review. It is hereby made Duty of dis- the duty of the district attorney of any county, trict attornej upon complaint made to him by any tax payer of the assessment district in which it is alleged that property has been so withheld from the knowl- edge of the assessor or board of review, or not included in said statement, to investigate the case forthwith and bring an action in the name of the state against the person so complained of. All forfeitures collected under the provisions of this section shall be paid into the county treasury. Section 1057, Statutes of 1898. The assessor Valuation of may value bank stock or capital stock according taPstock! apl ’ to his best judgment, if in his opinion the same sjTwis. 440. shall have been fixed too low in the statement of 94 ld - 587 - the bank officer, person or agent, furnished ac- cording to section 105 1, 1 or if such statement shall be refused on his demand therefor. FORMER ERRORS TO BE CORRECTED. omitted from previous Section 1058, Statutes of 1898, providing for Sec. loss re- the correction of any error made in copying any pealed * assessment roll during the preceding year, was repealed by chapter 323, laws of 1899. Section 1059, Statutes of 1898, as amended by Property chapter 50, laws of 1899. Real or personal prop- erty omitted from assessment in any of the three assessment next previous years by mistake or inadvertence, unless previously re-assessed for the same year or years, shall be entered once additionally for each previous year of such omission, designating each such additional entry as omitted for the year 18 — (giving year of omission) and affixing a just valuation to each entry for a former year as the same should then have been assessed according to his best judgment, and taxes shall be appor- 1 Page 26. 30 ASSESSMENT laws. tioned and collected on the tax roll for such: entry. BOARD OF REVIEW. How constitu- ted; meeting; notice, ad- journment. 18 Wis. 257. 20 Wis. 191 . 22 Wis. 639. 24 W T is. 303. 25 Wis. 271, 594 25 Wis. 594. 29 Wis. 444. 56 Wis. C60. 66 Wis. 190. 73 Wis. 306. 75 Wis. 553. 82 Wis. 515, 533. 90 Wis. 550, 569. 91 Wis. 649. Section 1060, Statutes of 1898. The supervis- ors, clerk and assessors of each town, the mayor,, clerk and assessors of each city, the president, clerk and assessors of each village shall consti- tute a board of review for such town, city or vil- lage. Such board shall meet annually on the laM Monday of June at its town, city or village clerk’s office; provided, that in towns it may meet at the place where the last annual town meeting was held. A majority shall constitute a quorum. Notice 1 of the time and place of meet- ing shall be posted up by such clerk in at least three public places in each town, village or city or ward thereof at least four days prior to such meeting. The towq, city or village clerk on such board of review shall be clerk thereof and shall keep an accurate record of all its proceed- ings. The board may adjourn from day to day or from time to time until its business is com- pleted; provided, that if an adjournment be had for more than one day a written notice thereof shall be posted on the outer door of the place of meeting, stating to what time said meeting is adjourned; and such board shall receive the same compensation as is allowed by law to assessors; provided, that the provisions of this section shall not be so con c trued as to alter, repeal, amend or modify the provisions of any city or village charter relating to the cases herein provided for. Section 9f5 — 139, 925 — 140 and 925 — 141, Stat- i Form of Xotice of Meeting of Board of Review. Town (city or village) \ of , county . ) Notice is hereby given that the board of review for the town, (city or village) of , will meet at the office of the undersigned clerk of said town (city or village, or, in case of a town, at the place where the last annual town meeting was held,) at street, No. , (if street and number cannot be given, designate location of place of meeting with as much certainty as practicable), on the day of June, 189—, (last Mon- day of June) at o’clock in the noon, for the purpose of re- viewing and examining the assessment roll of real and personal property in said town (city or village ', and all sworn statements and valuations of real and personal property therein, and of bank stock, and of correcting all errors in said roll whether in description of property or otherwise. Dated at , this day of , 189—. », Town, city or village clerk. ASSESSOR, BERLIN PRSC> T FROM, C. A.McIntyre, County Clerk, ASSESSMENT LAWS. 31 utes of 1898, being a part of the general charter for cities, provide as follows: Section 925 — 139. In cities of the first class the mayor, clerk, tax commissioner and assessor or assessors shall constitute the board of review, and in all other cities the mayor, assessor or as- sessors, clerk and one or more members of the council, not exceeding four, to be elected by the council, shall constitute such board. Section 925 — 140. The board of review shall meet on the first Monday of July of each year and proceed as prescribed by these statutes. Section 925 — 141. When the roll or rolls shall have been examined and completed by the board of review the assessor or assessors shall deliver the same, as completed and verified as required by these statutes, together with all statements of valuations, to the city clerk, who shall preserve * the same in his office. Section lOhl, Statutes of 1898 . The assessors Board’s duties shall lay before the board of review their assess- ment roll of the real property and all the sworn 29 wis'. 444’. statements made by others and valuations made 5? w£ 557 ! 1 by them of personal property and bank stock. 4 I wiS’ 306 ’ ' >J The board shall, under their official oaths, care- ?6 wis. 490, 550. fully review and examine said roll and statement 82 wis! 332, 515. and all valuations of real and personal property ||Wis. 523 ’^ and bank stock, and shall correct any errors in 63 wis/77.’ description of property or otherwise; and for 90 wfi 550." that purpose they are hereby required to hear 91 Wis - 649 - and examine any person or persons upon oath who shall appear before them in relation to the assessment of any property upon said roll or in relation to any property omitted therein; and if it appear that any property has been valued by the assessor too high or too low they shall in- crease or lessen the same to the true valuation according to the rules for valuing property pre- scribed in this chapter. They shall determine the correct value of any bank stock which has been valued in his statement thereof by any officer of the bank at one price and by the assessor at a different price. Any person who thinks the ag- Persons ag- gregate valuation of his personal property by b^hllrd 0 the assessor too high may appear and state to 59 wis. 666 . the board under oath the true aggregate valua- tion of all personal property upon which he is liable to taxation, and if the board shall be satis- 32 ASSESSMENT LAWS. Assessment not to be in- creased with- out notice. 43 Wis. K20. 76 id. 430. 81 id. 212. Clerk to keep record . 90 Wis. 550. Led of the truth of such statement they shall take the valuation so fixed by him as the true aggre- gate valuation of his personal property. The board of review shall, when satisfied from the evidence taken that the assessor’s valuation is too high or too low, lower or raise the same ac- cordingly, whether the person assessed appear before them or not. The board may also place upon the roll any property they may know to be omitted, and assess the same to the person to whom in right it should be assessed. But they shall not raise any assessment nor assess any property not already on the roll unless the per- soi assessed, if a resident of the town, city or village, or if a non- resident, his agent, if there be one resident' therein, or if neither, the pos- sessor of the property assessed, if any, shall have been duly notified 1 of such intention in time to appear and be heard before the board in rela- tion thereto; provided, the residence of such owner, asrent or possessor be known to any mem- ber of said board. Any person claiming any cor- rection of the assessment may call witnesses to support the same or to show that any property on the roll is assessed too high or too low, and the attendance of witnesses may be compelled by subpoena issued by a justice of the peace. The clerk shall keep a careful record of all changes made and valuations determined on by the board, and shall reduce to writing and preserve the ex- amination and statements of every person and witness taken by the board. ij Form of Notice of hearing on Correction of Valuation. Town (city or village) ( of , county of . \ Sir:— It appearing to the board of review for said town (city or village), from the evidence before them, that certain real (or personal) property, or both therein, to-wit: (Describ- the property ), for which you are lia- able to assessment, has been valued by the assessor at too low a figure (or has been omitted from the assessment roll) for the year 189— , you are therefore hereby notified that the said board of review will be in session at the office of the clerk of said town (city or village or, in case of a town, at the place where the last annual town meeting was held,) at No.—, street (if street and number cannot be given, designate location of place of meeting with as much certainty as practicable; on the day of , 189—. at o’clock in the noon, at which time and place they intend to raise the valuation of said (or to place upon the said roll and assess such omitted) property, at which time and place you may be heard by said board in relation thereto, if you desire. Dated at , this day of . 189—. , Clerk of Board of Review. To A B ASSESSMENT LAWS. 33 CORRECTION AND RETURN OF THE ROLL. Section 1062, Statutes of 1898. The assessor shall make all corrections to the assessment roll ordered by the board of review; and when any valuation of real property shall be changed he shall enter on the roll opposite the proper tract, in a separate column, the valuation fixed by the board. He shall also enter upon the assessment roll, in the proper place, the names of all persons found liable to taxation on personal property or bank stock, setting opposite such names respect- ively the aggregate valuation of such property, after deducting exemptions and making such cor- rections as the board may have ordered. Section 1063, Statutes of 1898. The assessors shall annex to the assessment roll, when com pleted, his or their affidavits, to be made and certi- fied substantially in the following form, viz. : State of Wisconsin, County. We, and — ss. assessors for the of in said county, do so.emnly swear that the annexed assessment roll contains, as we verily believe, a complete and perfect entry and list of all real property liable to assessment for the present year in said , the nam 2 of each person therein owning or having in charge per- sonal property liable to taxation; the name of each stockholder and the amount of his stock in each incorporated bank in said town or ward; a correct description of the separate parcels of real property assessed; that we have, as far as prac- ticable, valued each parcel of real estate from an actual view of such parcel (but in towns exceed- ing one hundred and eight square miles this clause shall be “that we have valued each parcel of real estate from actual view, or from the best information we could practicably obtain, and all improved lands from actual view”) ; that we have, as far as practicable, personally viewed and in- spected each article of personal property assessed by us; that the valuation of real property as set down in said roll is as determined by us or as corrected by the board of review; that the valua- tion of personal property and bank stock in said Assessor’s duty. 16 Wis. 110. 47 Wis. 210. 58 Wis. 540. 69 Wis. 510. Affidavit of as- sessor to roll. 17 Wis. 556! 42 Wis. 502. 46 Wis. 177. 48 Wis. 548, 565. 49 Wis. 291. 58 Wis. 539. 62 Wis. 532. 67 Wis. 326, 478. 3 ASSESSMENT LAWS. 34 roll is as fixed by us or as finally fixed by the board of review; that each and every valuation of the property made by us is ihe just and equit- able value thereof, as we verily believe. Read to the affiant and subscribed and sworn to before me this day of , 18 — . 46 wis. i6|, m No assessor shall be allowed in any court or lb ' 0 place, by his oath or testimony, to contradict or impeach any affidavit or certificate made or signed by him as such assessor. Delivery of Section 1064, Statutes of 1898. The assessor shall on or before the first Monday in August an- nually, deliver the assessment roll so completed and all the sworn statements and valuations of personal property to the clerk of the town, city or village, who shall file and preserve the same in his office. clerks to ex- Section 1055, Statutes of 1898. Upon receiv- rect n roii. nd cor ing such assessment roll the said clerk shall care- fully examine it. He shall correct all double as- sessments, imperfect descriptions and other errors apparent upon the face of the roll, and strike off all parcels of real property not liable to taxation. He shall add to the roll any parcel of real property omitted by the assessors and im- mediately notify them thereof; and such assess- ors shall forthwith view and value the same and certify such valuation to said clerk, who shall enter it upon the roll, and such valuation shall be final. To enable such clerk to properly correct defective descriptions he may call to his aid, when necessary, the county surveyor, whose fees , for the services rendered shall be paid by the town, city or village. statementto Section 1066, Statutes of 1898. Upon the cor- cferk? 1 county rection and completion of the assessment roll, as provided in the preceding section, the said clerks shall ascertain and, on or before the fourth Mon- day in August, transmit to the county clerk a de- tailed statement of the aggregate of each of the several items specified in section 1050, 1 and the valuation of bank stock, with a statement of the number of acres of land and the aggregate value thereof, and the aggregate value of all city and village lots as appears from the assessment roll. Every county clerk shall, at the expense of the Page 25. ASSESSMENT LAWS. 35 county, annually procure and furnish to each town, city and village clerk blanks for such state- ments, which blanks shall be in the following form : STATEMENT Required by section 1066 of the statutes of 1898, showing the aggregate number and value of the several items of personal and real property appearing upon the assessment rolls of of , in the county of , state of Wisconsin: Description of Property. Aggre- gate number. Aggre- gate value. 1. Horses of all ages $ 2. Neat cattle of all ages 3. Mules and asses of all ages 4. Sheep and lambs 5. Swine 6. Wagons, carriages and sleighs 7. Gold and silver watches 8. Pianos, organs and melodeons 9. Value of bank stock 10. Value of merchants’ and manufacturers’ stock 11. Amount of moneys, accounts, bonds, credits, notes and mortgages 12. Value of leaf tobacco 13. Value of logs, timber, lumber, ties, poles and posts, not manufacturers’ stock 14. Value of steam and other vessels 15 . V alue of real and personal property and franchises of water and light companies 16. Number and value of all bicycles 17. Value of all other personal property 18. Total value of all personal property $ 19. Number of acres of land and value thereof 2(U Aggregate value of city and village lots 21. Total value of real estate $. , Wis., , 18—. I hereby certify the foregoing statement to be correct, as appears from the assessment rolls above referred to, which are now on file in this office. — — Clerk. Section It 67, Statutes of 1898. Each county clerk, immediately upon receipt of such state- ments, shall make an abstract of the same and transmit it to the secretary of state on or before the second Monday in September. Section 1068, Statutes of 1898. Whenever any town, city or village clerk shall have failed to transmit any such statement within the time fixed as aforesaid, the county clerk shall send a messenger therefor, who shall be paid and the ex- penses charged back as provided in section 1015 j 1 and whenever any county clerk shall have failed to transmit any such abstract, within the time Abstracts to be sent secre- tary of state . Statement may be sent for. 1 Page 59. 36 ASSESSMENT LAWS. fixed as aforesaid, the secretary of state may send a messenger therefor, who shall be paid and the expenses therefor charged back as pro- vided in section 1016. 1 RESTORATION OF LOST ASSESSMENT AND TAX ROLLS. New roil, how Section 1068a, Statutes of 1898. Whenever made ‘ the assessment roll of any assessment dis- trict shall be lost or destroyed before the second Monday of November in any year and before the tax roll therefrom has been completed the as- sessor of such district shall immediately prepare a new roll and as soon thereafter as practicable make a new assessment of the property in his district. If the board of review for such district shall have adjourned without day before such new assessment is completed, such board shall again meet at a time fixed by the clerk of the town, city or village, not later than the fourth Monday in November, and like proceedings shall be had, as near as may be, in reference to such new assessment and assessment roll as in case of oth- er assessments, and such clerk shall give notice of the time and place of such meeting of the board of review as is provided in section 1060. 2 Such new assessment and assessment roll shall be deemed the assessment and assessment roll of such assessment district to all intents and pur- poses. In case the assessor shall fail to make such new assessment or the board of review shall fail to meet and review the same, or any assess- ment roll is lost or destroyed after the second Monday in November in any year and before the tax roll therefrom is completed, or both the as- sessment roll and tax roll are lost or destroyed, then the county clerk shall make out and deliver a tax roll in the manner and with like effect as provided in section 1084. 3 New tax roil, Section 10686, Statutes of 1898. Whenever a how made. tax ro p j n an y town, city or village shall be lost or destroyed before it has been returned by the treasurer or sheriff holding the same, a new roll 1 Page 59. 2 Page 30. 3 Page 47. ASSESSMENT LAWS. 37 shall be prepared in like manner and with like warrant as the first, and delivered to such treas- urer or sheriff, who shall complete the collection of the taxes and return such new tax roll in the manner provided for the original tax roll. APPORTIONMENT OP STATE TAXES. Section 1069, Statutes of 1898. The secretary state board of of state, state treasurer and attorney-general shall assessment, constitute a state board of assessment. Said board shall meet at the capitol on the third Wednesday of May in each year. The secretary of state shall prepare and lay before'said board the latest statistics of population, local valuation of prop- erty and such other statistical information as he may be able to obtain in relation to the several counties in the state which in his judgment will assist said board in its deliberations. The board shall carefully examine said statistics, and from all the sources of information accessible to it shall determine and assess the relative value of all property subject to taxation in each county. It shall set down in a list all the counties, oppo- site to the name of each county the valuation thereof so determined by it, which shall be the full value according to its best judgment. The list so prepared shall be certified by the chair- man and secretary of said board as the sta‘e as- sessment made by the same, and be delivered with the journal of the proceedings of the board to the secretary of state. In any case where such board, through mistake or inadvertence, has assessed to any county a greater or less valuation for any year than should have been assessed to such county, said board shall correct such error by adding to or subtracting from (as the case may be) the valuation of such county as deter- mined by it at the next succeeding state assess- ment the amount omitted from or added to the true valuation of such county in the former state assessment in consequence of such error, and the result shall be taken as the true valuation of such county for the latter year and a final correction of such error. Section 1069a, Statutes of 1898. Whenever in Application the opinion of the governor, secretary of state state treasury, and state treasurer, or a majority of them, the -38 ASSESSMENT LAWS. Apportion- ment, how made. Levy of state tax if appropria- tions exceed income. Statement of additional tax. public interest requires it, they may apply the surplus in the treasury, or so much thereof as may be by them deemed proper, as a portion of the state tax levy in each year, and the balance thereof, after deducting the amount above pro- vided for, shall be apportioned in the same man- ner as now provided for under the provisions of section 1070. Section 1070, Statutes of 1898. The secretary of state shall annually apportion the state tax levied for the year and all other taxes which he is directed by law to levy as or in the manner of a state tax among the several counties according and in the proportion to the relative valuation of each county to the aggregate valuation of the whole state; and shall carry out opposite the name of each county on the list aforesaid the amount of such taxes apportioned thereto and thereupon; and on or before the fourth Monday of October in each year he shall certify to the county clerk of each county the amount of such taxes apportioned to and levied upon his county, and all other special charges which he is required by any law to make in any year to any such county, to be collected with the state tax. He shall then charge to each county the w T hole amount of such taxes and charges so assessed, and the same shall be paid into the state treasury as pro- vided by law. Section 1071, Statutes of 1898. Whenever it shall appear before the apportionment and certifi- cation of such state tax, as above prescribed, that the appropriations made by the legislature and existing laws exceed the amount of state tax levied to meet the expenses of the year for which such tax was levied, the secretary of state shall levy and apportion such additional amount as may be necessary, in connection with the amount provided by law to be levied, to meet all autho- rized demands upon the state treasury up to the time when the succeeding state tax will be due and payable. Section 1072, Statutes of 1898. In every such case the secretary of state shall make a statement showing the amount of additional tax levied as above provided and the estimates upon which the same was based, which he shall place on record in his office and include in and publish with his annual [biennial] report to the governor. ASSESSMENT LAWS. 39 COUNTY APPORTIONMENT. Section 1073, Statutes of 1898 The county clerk Duty of shall annually, before the second Tuesday of No- count -y clerk - vember, prepare a statement of the latest statis- tics of population and such other statistical in- formation as he may have, and lay the same, to- gether with the statements received during the year from the several town, city and village clerks in pursuance of section 1066, 1 before the county board at their annual meeting in November. The county board shall, at County boaid such meeting, carefully examiue all such state- £eiat!ve S ments and determine and assess the relative value values, etc. of all the taxable property in each town, city and iiw£i 82 ' village which collects taxes independently in their | 2 Wis. i6§. county. They shall set down a list of the towns, 1S ' cities and such villages, opposite the name of each, the value thereof so determined by them, which shall be the full value according to their best judgment. The list so prepared shall be certified to by the chairman and clerk of said board as the county assessment made by said board, and said clerk shall file the same in his office and record it in a book therefor. Section 1074, Statutes of 1898. The county county board board shall also, at said meeting, determine by to leyy tax ’ resolution the amount of tax to be levied in their county for county purposes for the year, and also the amount to be raised by tax in each town for the support of common schools therein for the ensuing year, which shall not in any town be less than the amount apportioned to such town in the last apportionment of the income of the school fund; and by a separate resolution, adopted by a majority of the members of the board not prohibited from voting thereon by section 703, determine the amount of tax to be levied to pay the compensation and allowances of the county superintendents of schools and designate therein the cities exempt from taxation therefor; pro- vided, however, that the total amount of county taxes assessed, levied and carried out against the taxable property of any county in any one year shall not ex eed, in the whole, three per cent, of the total assessed valuation of said 1 Page 34. 40 ASSESSMENT LAWS. Board may apportion omitted tax. 70 Wis. 107. County clerk to apportion taxes among towns, etc. 97 Wis. 565! Unpaid taxes to be certified 77 Wis. 165 county for the preceding } r ear as fixed by the state board of equalization, except in cases where a larger percentage may be necessary in order to meet indebtedness incurred prior to March 1, 1895. Section 10<5, Statutes of 1898. Whenever the county board of any county shall fail to appor- tion against any town, city or village thereof in any year any state, county or school tax or any part thereof properly chargeable thereto, such county board shall, in any succeeding year, ap- portion such taxes against such town, city or village and add the proper amount thereof to the amount of the current annual tax then appor- tioned thereto. Section 1076, Statutes of 1898. The county clerk shall apportion the county tax and the whole amount of state taxes and charges levied upon his county, as certified by the secretary of state, among the several towns, cities and such villages as aforesaid therein, according and in proportion to the relative valuation thereof to the aggregate valuation of the whole county; and shall carry out in the record book aforesaid, opposite to the name of each in separate columns, the amount of state taxes and charges and the amount of county taxes so apportioned thereto, and also the amount to be raised as aforesaid for the support of common schools therein, and the amount of all other special taxes or charges apportioned or ordered, or which he is required by any law to make in any year to an}’ such town, city or village, to be collected with such annual taxes; and within ten days after the assess- ment of values by the county board he shall certify to the clerk of, and charge to, each town, city and such village the amount of each and all such taxes so apportioned to and levied upon the same. Section 1077, Statutes of 1898. Each county clerk shall also, at the time of certifying such taxes, return to the clerk of each town, city and such village a list of all the tracts of land there- in upon which the taxes for the preceding year remain unpaid. ASSESSMENT LAWS. 41 REVIEW OF COUNTY BOARD’S APPORTIONMENT. missioners. 52 Wis. 628. 59 Wis. 15. 77 Wis. 165. 97 Wis. 565. Section 1077u, Statutes of 1898. The mayor Appoint _ and common council of any city, the president ment of com- and board of trustees of any village or the super- visors of any town who may consider such city, village or town aggrieved by the action or decis- ion as to either real or personal property, or both, which may have been or shall be made or taken under section 1073, may apply at any time within one year from the time when such action or decision was made or taken to the circuit judge of the circuit wherein such count} 7 is situated for the appointment of three commissioners to review such action or decision, and to examine and de- termine what sum upon the hundred dollars should be added to or deducted from the aggregate val- uations of real or personal property or both, as the case may be, as therein made by such county board in order to produce a just relation between all the valuations of real or personal property, or both, in said county according as such city, village or town may be aggrieved as to real or personal property, or both; but such commis- sioners shall in no case increase the aggregate valuation throughout the county of such prop- erty, real or personal, or both, as they are under such application to inquire into above the aggre- gate valuation of the same property made by said county board. Notice of such application shall Notice of ap- be given to the county board by service of such P lication - notice upon the county clerk at least two weeks immediately previous to the time when such ap- plication shall be made; such clerk shall there- upon send by mail or serve personally upon each member of the county board a copy of such no- tice. Upon due proof of such service upon the county clerk as aforesaid, and upon the presen- tation of a petition briefly stating the facts, the said judge shall appoint three discreet freehold- ers, not residents or owners of real estate in said county, who shall proceed to review and examine commis- as herein specified, and shall within three months si <> n ers’ duty, after receiving notice of their appointment make the determination therein requested and file a cer- tificate of the same under their hands in the office of the county clerk of said county. The valuation ASSESSMENT LAWS. 48 sation. so determined shall be final and conclusive; and in the assessment and collection of taxes for the next following year each town, village or city in said county shall be credited with an amount equal to the amount that it was charged with on any excess of valuation as determined by said com- missioners, and each town, village or city that has been charged with a less amount of taxes on account of an under valuation shall be charged, in addition to all other taxes, with an amount equal to such deficiency, which amount shall be carried out and collected as other taxes. The said commissioners, before proceeding to the dis- charge of their duties, shall severally take and subscribe an oath faithfully and impartially to discharge their duties under these provisions; Then compen- they shall be entitled to receive five dollars each for every day in which they shall be actually em- ployed in the discharge of their said duties, in addition to their actual expenses, the same, with all other expenses connected with the making of the application and the subsequent proceedings, to be audited and allowed as a county charge by thecounty board or by the circuit judge appoint- ing them, and when audited by the circuit judge to be paid in the same manner that jurors and witnesses in state cases are paid. And the cir- cuit judge may also appoint to aid said commis sioners a stenographer when required, who shall receive the same compensation as is allowed the commissioners provided for in this section and shall be paid in the same manner. If the decis- ion of the commissioners is adverse to the city, town or village making the appeal such city, town or village shall reimburse the county for all expenses paid. Section 1077&, Statutes of 1898. Before final determination by the commissioners pointed under the preceding section upon valuation which they are to examine and review they shall appoint a convenient time and place in such county for hearing any evidence or argu- ments, upon the valuations under review, to be offered by any taxpayer or officer of any city, village or town in the county, and shall give notice thereof by mail at least ten days before such time to the clerk of each city, village or town in the county. The commissioners shall Notice of .'com missioners’ meetings. 77 Wis. 166. .97 Wis. 565. the ap- the ASSESSMENT LAWS. 43 attend at the time and place named or at a time and place to which they may adjourn, and they shall hear any evidence or arguments from or on behalf of any taxpayer or officer and shall sit at least five days. They may adjourn from day to day and from time to time, call for and examine any assessment or taxpayers or records in the county, subpoena and swear witnesses and, in general, conduct the hearing after the usual man- ner of a judicial hearing; but they shall hear evi- dence and arguments and consider the facts as to the valuation of the property of specific taxpay- ers only so far as in their judgment such valua- tion bears on the just aggregate valuation of any * city, village or town. THE TAX ROLL. Section 1078, Statutes of 1898. From the as- H owmade. •sessment roll, when so corrected, the town clerk 34 wis. m (and the clerk of each city or such village as afore- 67 id! ill said where a different course is not directed by its charter) shall make out in a book to be called -a tax roll a complete list of all the taxable real property therein, arranged, except as herein di- rected, in regular order as to lots and blocks and sections and parts of sections by the proper cor- rected descriptions; and having entered opposite, in separate columns, the name of the person to whom assessed before, and the valuation thereof ascertained as aforesaid after such description and also a complete alphabetical list of all per- sons in his town having any taxable personal property, with the aggregate valuation of such ^property ascertained as aforesaid, and the num- ber of the school district in which it is 'subject to taxation, set opposite in separate columns. Whenever village property is embraced in a town tax roll the list of the real property and of per- sons taxable for personal property as aforesaid shall be entered in a continuous part of the roll and the valuations be separately footed. Public lands sold and not patented and lands mortgaged to the state shall be separately entered under a proper heading. Section 1079, Statutes of 1898. Upon receipt Town clerk to of the certificate of the apportionment from the carryout tax county clerk said town clerk shall, upon a uni- m roils. 44 ASSESSMENT LAWS. 79 Wis, 69. Treasurer to give bond. 47 Wis. 223. 63 Wis. 381. form percentage, calculate and carry out in one item opposite to each valuation in said tax roll the amount required to be raised upon such val- uation to realize in his town the whole amount of state, county, school and other taxes so certified, together with such town and other local taxes, except taxes to pay judgments, as are to be levied uniformly upon all the taxable property in the town; and all other taxes, if any, includ- ing taxes to pay judgments, in separate columns opposite the valuation of the property to be charged. In an additional column he shall enter opposite each valuation five per centum upon the sum of all the taxes charged thereto as a collec- tion fee. Under the head of ‘taxes unpaid for previous year” he shall enter opposite each tract of land so returned to him as aforesaid by the county clerk the year for which such tax remains unpaid. He shall enter upon said roll a state- ment showing the several amounts of taxes levied upon said town or any part thereof and for what purpose; provided, in case the board of supervisors of any county shall so order, said town clerk shall calculate and carry out in sepa- rate items the several amounts of taxes as are to be levied uniformly upon all the taxable prop- erty of the town in separate columns on such roll, the form of which may be prescribed by such county board; and provided further, that in any town or village where the aggregate valua- tion of said tax roll amounts to one million dol- lars or more the treasurer’s collection fee to be entered opposite each tax valuation and added to the taxes shall not exceed two per centum upon such tax. Section 1080, Statutes of 1898. The treasurer of each town, city or village shall execute and deliver to the county treasurer a bond, 1 with i Form of Bond under Section 1080. Know all men by these presents, that we, A. B , as principal, and C. D- and E. F., as sureties, all of , are held and firmly bound unto the county treasurer of county, in the state of Wisconsin, in the penal sum of {double amount of state and count}/ tares apportioned to the town, village or city of ), to which payment well and truly to be made to said county treasurer or his successor in office, we bind ourselves, our heirs executors and administrators, jointly and severally, firmly by these presents Sealed with our seals and dated this day of — , A D. 18—. The condition hereof is such that if the above bounden A. B., who is town (village or city) treasurer of the town (village or city) of , in said county, shall faithfully perform the duties of his office of treasurer, ASSESSMENT LAWS. 45 sureties, to be approved, in case of a town treas- urer, by the chairman of the town, and in case of a city or village treasurer by the county treas- urer, in the sum of double the amount of state and county taxes apportioned to his town, city or village, conditioned for the faithful perform- ance of the duties of his office, and that he will account for and pay over according to law all state and county taxes which shall come into his hands. The county treasurer shall give to said town, city or village treasurer a receipt for said bond, and file and safely keep said bond in his office. Section 1081, Statutes of 1898, as amended by section 2, chapter 335, laws of 1899. Every such treasurer shall deliver said receipt to the clerk of his town, city or village on or before the first day of December, and thereupon the clerk shall attach to said tax roll a warrant, substantially in the following form: The State of Wisconsin to treasurer of the town of , in the county of You are hereby commanded to collect from each ■of the persons and corporations named in the annexed tax roll, and from the owners or occu- pants named of the real estate described therein, the taxes set down in such roll opposite to their respective names, and to the several parcels of land therein described ; and in case any person or corporation upon whom any such sum or tax is imposed, shall refuse or neglect to pay the same you are to levy and collect the same by distress and sale of the goods and chattels of the person or corporation so taxed, and out of the moneys so to be collected, after deducting your fees, you Delivery of ceipt; form warrant. TWis. 457. 8 Wis. 182. 31 Wis. 648. 39 Wis. 328. 40 Wis. 469. 47 Wis. 216. 58 Wis. 54 i. 60 Wis. 256. 61 Wis. 656. and shall fully account for and pay over according to law all state and ■county taxes which shall come into his hands, then this obligation shall be void; otherwise to remain in full force and effect. Sealed and delivered in the presence of : , [seal] , Iseal] , [seal] Form of Approval. I hereby approve the within bond, both as to the form thereof and the sufficiency of the sureties. Dated this day of , 18—. , Chairman of the town of (or county treasurer of the county of ). re- of 46 ASSESSMENT LAWS. are first to pay to the treasurer of said county, . on or before the second Monday in February next, the sum of for state taxes; you are to retain and pay out as town treasurer, according to law, the sum of and the balance of said moneys you are required to pay to said treas- urer for county purposes, on or before the first day of March, by which day you are further re- quired to make return to said treasurer of this warrant, with said roll annexed. Given under my hand this day of 18 . . . . , Clerk. The clerk shall deliver the tax roll, with said warrant annexed, to the treasurer, if he shall have duly qualified as such, on or before the third Monday in December, and charge him with the town and local taxes therein. Ron to be Section 1082, Statutes of 1898. If the tax roll dei?iered f to shall have been delivered to the treasurer before before he Surer Qualification it shall be recalled from him and qualifies. delivered to a treasurer appointed and qualified according to law; if it cannot be obtained the clerk shall make a new one, in the same manner, directed to the treasurer so appointed and quali- fied, upon which he shall collect only the balance of taxes then remaining unpaid, and shall demand and sue for such as were collected upon the orig- inal roll from the person so collecting the same. deUvereVto” Section 1083, Statutes of 1898, as amended by sheriff, if no section 3, chapter 335, laws of 1899. If the treas- urer-elect shall fail to qualify as such or to file his bond with the county treasurer, in the man- ner and within the time prescribed, and the board shall fail to appoint a treasurer, or the person so appointed shall so fail to qualify and give such bond and deliver a receipt therefor by the third Monday in December, the clerk shall deliver the tax roll and warrant to the sheriff of the county, or if the same cannot be obtained in the case mentioned in the last preceding section, a new roll and warrant, made as aforesaid, and the sheriff shall execute to the county treasurer a like bond as required of the treasurer, and by himself or deputy shall make like collections and returns, and shall be entitled to the same com- pensation, and be responsible to the same extent ASSESSMENT LAWS. 47 as treasurers appointed by boards, on all taxes so handed over to him for collection; and for the purpose of collecting the same he shall be vested with all the powers conferred upon the treasurer. Section 1084, Statutes of 1898. Whenever any Duty of town, city or village clerk shall neglect or re- ShSftowi k fuse to make and deliver the tax roll and war- etc, clerks’ rant within the time required by law the county makeand clerk shall, at any time after such neglect or re- and warrant, fusal, demand and summarily obtain the assess- ment roll for such year, and make, in the same manner as required of the town clerk, a . tax roll for such town, city or village and the like war- rant thereto, and deliver the same to the sheriff of the county for collection, who shall give a like bond and have the power and proceed as directed in the next preceding section, in the case there pro- vided, to execute such warrant. If the assess- ment roll cannot be obtained the county clerk may use a copy thereof if obtainable. If he can obtain neither original nor copy he shall make out, to the best of his ability, a tax roll from the last assessment or tax roll on file in his office or in the office of the county tieasurer, which shall then be taken and deemed conclusively the legal tax roll of such town for all purposes whatever. For all such services the county clerk shall be allowed by the county board and paid from the county treasury a reasonable compensation, which shall be charged to the town in the next appor- tionment of taxes. The county clerk shall have power to extend the time for the collection of the taxes in any tax roll made by him or his predecessor in office for the time, in the manner and with like effect as is provided in sections 1108 and 1109.’ Section 1085, Statutes of 1898. Whenever it Corrections of shall be discovered by any town, village or city descripSons clerk or treasurer that any parcel of land has inrolL been erroneously described on the tax roll he shall correct such description, and when he shall discover that personal property has been as- sessed to the wrong person, or two or more par- cels of land belonging to different individuals or corporations have been erroneously assessed to- 1 Sections 1108 and 1109, Statutes of 1898, were repealed by chapter 335, laws of 1899. 48 ASSESSMENT LAWS. Corrections of assessment together of parcels of different owners. Statement of corrections to be made. When to be made. 10 Wis. 242. 17 Wis. 71. 9 Wis. 5C9. 22 Wis. 602. 23 Wis. 89, 590. 25 Wis. 490. 27 Wis. 522. 29 Whs. 400. 29 Wis. 560. 30 Wis. 176. 42 Wis. 502. 43 Wis. 613. 48 Wis. 567. 49 W T is. 291. 55 Wis. 690. 56 Wis. 483. 62 Wis. 536. 63 Wis. 212. 65 Wis. 299, 306. 66 Wis. 523. gether on his tax roll, he shall notify 1 the as- sessor and all parties interested, if residents of the county, by notice in writing to appear at the clerk’s office at some time, not less than five days thereafter, to correct the assessment roll, at which time and place the assessment roll shall be corrected by entering the names of the per- sons liable to assessment thereon, both as to real and personal property, describing each parcel of land and giving its proper valuation to each par- cel separately owned; but the valuation so given to separate tracts of real estate shall not together exceed nor be less than the valuation given to the same property when the several parcels w r ere assessed together. Such valuation of parcels of land or correction of names of persons assessed with personal property may be made at any time before the tax roll and warrant shall be returned to the county treasurer for the year in which such tax is levied. Such valuation or correction of names, when so made, shall be held just and correct and be final and conclusive. Section 1086, Statutes of 1898. When the as- sessment roll shall have been so corrected the clerk shall enter a marginal note on the roll stating when the correction was made by the as- sessor; and if the taxes shall have been extended against the property previously the clerk shall correct the tax roll in the same manner that the assessment roll was corrected, and extend against each tract the proper amount of tax to be col- lected. RE-ASSESSMENT OF TAXES . 2 Section 1087, Statutes of 1898. Whenever any tax or assessment or any part thereof levied on i Form of Notice to Correct Assessment. Whereas, the following described parcels of land situate in the town C city or village ) of , viz. : Lot 1, in section , township No. — — , of range No. , belonging to E. F. ; and lot 2 in said section, belonging to C. D., have been erroneously assessed together on the tax roll of said town (.city or village) for the year 18—, you are hereby notified to appear at the office of the undersigned clerk of said town ( city or village) of , on the day of , 18—, at o’clock in the noon, to correct said assessment roll. Dated this day of — , 18—. , Town ( city or village ) Clerk (or) Town ( city or village) Treasurer. To E. F., Assessor , and C. D. and G. H. 2 See also page 10. ASSESSMENT LAWS. 49 real estate, whether heretofore or hereafter levied, shall have been set aside or determined to be il- legal or void or the collection thereof prevented by the judgment of a court or the action of the county board; or whenever any town, city or village treasurer shall have been prevented by injunc- tion from collecting or returning as delinquent any such tax or assessment in consequence of any irregularity or error in any of the proceed- ings in the assessment of such real estate, the levy of such tax or the proceedings for its col- lection, or of any erroneous or imperfect descrip- tion of such real estate, or of any omission to comply with any form or step required by law, or of the affixing of a revenue stamp to the tax cer- tificate, and including the amount thereof in the time, or the including of any illegal addition with the lawful tax, or for any other cause, then, if the real estate was properly taxable or assess able, if it be not a proper case to collect by a re- sale of the land, such tax, or so much thereof as shall not have been collected and as may be taxa- ble or assessable thereto, may be reassessed or relevied upon such real estate at any time within three years after such judgment or such action of the county board or the dissolution of such injunction; and the proper town board, village board, board of trustees or common council shall make an order directing the same to be re-as- sessed upon such real estate, and the clerk shall insert the same in the tax roll, opposite such real estate, in a separate column, as an additional tax, and the same shall be collected as a part of the tax for the year when so placed on the roll. Any such school district tax shall be so re-assessed and relevied on the order of the town board; but the provisions of this section shall not be con- strued as conflicting with, limiting or in any way affecting the re assessment provided for in sections 1 2102? and 1210c of these statutes. 1 i Form, of Order under Section 1087. County of , ) oa Town of . j 88. Whereas, the tax (or assessment) (or a part of the tax or assessment), to-wit (designate the part), for the year 18— , upon the real estate herein- after described has been set aside or determined to be illegal or void ; or Whereas, the collection of the tax or assessment or the collection of a part of the tax or assessment, to-wit: (desig nating it) for the year 18 — , upon the property hereinafter described, has been prevented by the judg- ment of the circuit court for the county of , entered on the 4 50 ASSESSMENT LAWS. Assessment of school district taxes. Valuation of real estate. Valuation of property in joint district. VALUATION OF PROPERTY IN SCHOOL DISTRICTS. Section 469, Statutes of 1898. All school dis- trict taxes, unless otherwise especially provided by law, shall be assessed on the same kinds of property as taxes for town and county purposes; and all personal property which, on account of its location or the residence of its owner is taxa ble in the town, shall, if such locality or resi- dence be in the school district, be likewise taxa- ble for school district purposes. Section 470, Statutes of 1898. Whenever any real estate in any school district shall not have been separately valued in the assessment roll of the town, and the valuation of such real estate cannot be definitely ascertained from such assess- ment roll, the town clerk shall estimate the value of the same in proportion to the valuation affixed in said assessment roll to the whole tract of which such lot or piece of land forms a part. Section 471, Statutes of 1898. In case of a joint [school] district the assessors of the town, city or village in part embraced therein shall meet at the district schoolhouse on or before the Saturday next preceding the time fixed for the return of the assessment rolls, and shall then compare the valuation of taxable property in the day of , 18 — Cor by the action of the county board of supervisors of the county of , taken on the day of , 18— , (or, Whereas, the town treasurer of the town of , in the county of , has been prevented by injunction from collecting or returning, as delinquent taxes or assessment (or part. thereof , as the ease may be, designating it), upon the property hereinafter described, for the year 18—, in consequence of irregularity or error in (or in certain of) the proceedings in the assess- ment of suchrea* estate or in the levy of such tax. or the proceedings for its collection (or otherwise, specifying ihe ground, as in section 1087 , or from any other cause, assigning it) the said injunction having been dissolved on the day of , 18—. And whereas, the said real estate was properly taxable Cor assessable) and there remains uncollected of the tax \or assessment) so as afore- said set aside (or ^determined to be illegal or void or the collection whereof was prevented by the judgment of said court, or by the action of the county board, or by injunction, as aforesaid, as the case may be), the sum of dollars, and the some cannot properly be collected by a re- sale of the land herein described, whereon said tax (or assessment) was levied. Now, therefore, the town board of the town of , do hereby order and detei mine that said tax (or assessment) being the sum of dol- lars, as aforesaid be reassessed and relevied upon such real estate as an additional tax for the year A. D. 18 -. The said real estate herein referred to is described as there give descrip- tion of the same). Given under our hands this day of , 18 — . , j- Town Board. [Vary form so as to adapt it to the case of village or city as occasion may require.] ASSESSMENT LAWS. 51 several parts of such district separated by town lines, and determine whether the relative valua- tion be just or not; if considered unjust, they shall then determine the relative proportion of district taxes to be assessed upon the several parts. If they cannot agree upon either of said matters, they shall call to their aid the supervisors, trustees or aldermen of the several towns, city or village so in part embraced; if the assessors and supervisors cannot determine the question, they shall call to their aid the chairman of an adjoining town, whose vote shall decide the con- troversy. The determination, when made, shall be certified in writing to the district clerk. If any assessor shall refuse or neglect to act when called on as above provided, he shall forfeit twenty dollars. COMPENSATION OF TOWN ASSESSORS. Section 851, Statutes of 1898. Town assessors Amount of. shall be paid such compensation, not exceeding three dollars per day, as may be allowed them by the town board. ASSESSMENTS IN VILLAGES. Section 882, Statutes of 1898. In all villages, How and under either general or special law, the wheumade * assessor shall take and subscribe the oath of office required of town assessors. He shall begin on the first day of May, or as soon thereafter as practicable, and make an assessment of all the property in his village liable to taxation on that day in the manner prescribed by law; he shall return his assessment roll to the village clerk at the same time and in the manner in which the town assessors are required to do. His compen- sation shall be fixed by the village board at a sum not exceeding three dollars per day. Any vacancy in the office of assessor may be filled by the village board for the residue of the unexpired term only. Section 925 h, Statutes of 1898. All villages villages separ- heretofore organized under the provisions of this towns° m chapter, 1 and all villages heretofore organized under any general or special law, and all villages i Chapter 40, Statutes of 1898. 52 ASSESSMENT LAWS. Apportion- ment of in- debtedness. the incorporation of which shall be rendered valid by section 853a 1 shall be separate and inde- pendent municipalities, and shall constitute sep- arate election districts within tbe meaning of the statute relating to general elections. SPECIAL DUTIES OF ASSESSORS IN VILLAGES UNDER THE GENERAL LAW. Section 925c, Statutes of 1898. Whenever a village has been or hereafter may be incorporated from the territory of a town in which there ex- isted an indebtedness at the time of such incorpor- ation, so much of such indebtedness as shall be- come due, or be required to be levied in any year, shall, on or before the time fixed by law for the annual meeting of the county board, be certified by the chairman of such town to the county clerk, who shall apportion the same proportionately up- on such village and town according to the valua- tion of each, as fixed by the county board for that year; and the amount so apportioned shall i The section of the Statutes of 1893 referred to is as follows: Section 853a. All villages heretofore incorpo ated under and by virtue of any general act, particularly under the provisions of chapter 52 of the revised statutes of 1819, chapter 7U of the revised statutes of 1858, or chapter 40 of the revised statutes of 1878, and all acts amendatory thereof, and all vil- lages organized under special laws which have heretofore attempted to reorganize under any general law of this state, including the acts above particularly referred to, or which have organized under such attempted incorporation and have acted as villages in attempted pursuance of the acts mentioned or any general law of this state, and all alterations of their boundaries and additions thereto, are hereby declared to be, and to have been, duly and lawfully incorporated, made or adopted, and such villages shall possess, and there is hereby conferred upon them, with such enlarged or diminished boundaries, all the franchises, rights, powers, privileges and immunities conferred by any of the acts above mentioned to the same extent as though the said acts had been fully and completely valid. All villages attempted to be organized under any of the said acts, but whose organization shall, for any reason, have been incomplete, imper- fect or informal, but which have acted as villages under th j . said laws, are also declared to be municipal corporations to the same exteut as the villages hereinbefore mentioned, and to have all the powers, privileges, franchises and immunities aforesaid. All and siagular t he acts of the said villages, whether made or taken by the electors or taxpayers thereof, or the village board or officers, are to such extent hereby legalized, rati- fied and confirmed. All contracts, bonds, grants, conveyances and obli- gations made or entered into by the said villages are hereby ratified and confirmed to the extent that the same would have been of force had the said acts of the legislature been val d and said organizations regular. All conveyances aod grants made to the said villages are also declared to be valid, and are to the same extent ratified and confirmed. The action of all officers of the said villages, judicial, ministerial or otherwise, are hereby declared valid to the same extent. All duties, obligations and liabilities assumed by any of the said villages and all causes of action existing against them are hereby declared valid and efficient to the like extent. All ordinances, regulations, rules, resolutions, by-laws and other acts, legislative or otherwise, of any such villages, are hereby declared valid to the exteut above mentioned. And in all other respects, whether herein mentioned or referred to or not, the said villages are deemed to be and to have been lawfully incorporated and organized, having the same rights, powers, duties, obligations and liabilities as if the same had been lawfully incorporated and organized as aforesaid. ASSESSMENT LAWS. 53 be levied, collected and paid by the proper offi- cers of such village and town. If such village embrace a portion of two or more towns, it shall be the duty of the assessor of such village, at the time of making the assessment, to place in a separate tax- roll or rolls, to be provided by such village for that purpose, an assessment of all the property, real and personal, situate or being by law assessable, in that portion of that village em- braced within the town or towns so indebted. Such assessment shall be laid before the board of review of such village, and by such board made to conform in value' with the regular assessment of such property. It s^all be the duty of the clerk or clerks of the town or towns so indebted, immediately after the adjournment of the board of review in any such town, to certify to the county clerk the assessed valuation of such town as fixed by the board of review, together with the amount of such indebtedness to become due or required to be levied in that year. It shall be the duty of such village clerk, immediately after the adjournment of the board of review in such village, to certify to the county clerk the assessed valuation of such portion of such village em- braced in the town so indebted, as fixed by the board of review; and such county clerk shall ap- portion the amount to be so levied for that year proportionately upon such village and town ; and the amount so apportioned to such village shall be extended upon the tax rolls against the prop- erty so specially assessed, in a separate column, and collected and paid by the village treasurer. Section 925e, Statutes of 1898. Whenever any village heretofore organized under any general law which, at the time when this act shall take effect, shall be part of a town or towns for town purposes, and whenever any village which shall have been organized under any special law, and shall at the time of re-incorporation under sec- tion 852, be a part of a town or towns for town purposes, shall own property jointly with such town or towns, such property shall be divided between them in proportion to the equalized value of each, as fixed by the county board at the first equalization subsequent to such separation ; provided, that if such village be situated in two or more towns, such property shall be divided in Fixing value of property held jointly by town and vil- lage. 54 ASSESSMENT LAWS. the proportion that the assessed value of that por- tion of said village embraced in either such town, bears to the whole assessed value of said town at the last preceding assessment. For the pur- pose of determining such assessed valuation it shall be the duty of the assessor to designate, in a separate column, the town in which all prop- erty, real or personal, is situated at the time of such assessment. If such property so held is real estate, it shall belong to the municipality in which it is situated, and such municipality shall pay to the other its proportion of the value thereof, and if the boards of said village and town or towns cannot agree upon its value, or upon the value of any indivisible property held jointly, the board of either of them may, upon five days’ notice of the time and place given to the board of the other, apply to the county judge of the county in which the town or towns and village or some part of either thereof is situated, for the appointment of three arbitrators, who shall be freeholders of the county and not resi- dents or tax payers of such village or town, who shall, after being sworn to faithfully perform the duties imposed upon them, view the property and appraise and fix tne value thereof for the pur- poses of such division; and in case of personal property, if no satisfactory arrangement for the division of it can be otherwise made, such apprais- ers may order the same to be sold at public auction to the highest bidder, at such time and place as they may direct, and after giving such public notice as they may prescribe; the village or either town may buy at such sale. If tne village and town boards agree upon the division of such property or a finding is made by the arbitrators, they shall file with the clerk of the village or town which shall be found by such agreement or finding to be the debtor of the other, a written statement, signed by them respectively, showing the amount of such indebtedness, which shall be a charge against such debtor corporation, and which, if not paid otherwise, shall be added by the clerk thereof to the next tax roll of such town or village and paid by treasurer thereof to the treasurer of the corporation entitled to receive it. It shall then be the duty of the proper o fii cers of the corporation to whom such payment ASSESSMENT LAWS. 55 is made, to execute a conveyance of the property to which the town or village making such pay- ment is entitled by such agreement or finding. DUriES OP ASSESSORS AND OTHER OFFICERS IN RELATION TO STATISTICS, ETC. Section 1004, Statutes of 189S. The clerk of each town and city, and of each village which collects its taxes independently of the town, and the town clerk of each town in which any village is situated, the taxes for which village are col- lected by the town treasurer, shall annually, at the time he is required by law to deliver the tax roll to the town, city or village treasurer, make out and transmit to the county clerk, on blanks furnished by the secretary of state, a statement showing the assessed valuation of all property within his town, city or village, and separately the amount of all taxes levied therein by said town, city or village, including school district, highway, street and sidewalk taxes for the cur- rent year and the purposes for which the same were levied; also a complete and detailed state- ment of the bonded and other indebtedness of his town, city or village, and of the accrued interest, if any, remaining unpaid, and the purposes for which said indebtedness was incurred. Section 1005, Statutes of 1898. The county clerk of each county shall, immediately upon the receipt from the secretary of state of the blanks and instructions necessary for carrying out the provisions of this chapter by town, village and city officers, distribute the same to such officers at the expense of the county, and shall annually, between the first day of January and the third Monday thereof, make out and transmit to the secretary of state, on blanks furnished by him, a tabular statement of the statistics of valuation, taxes and indebtedness reported by the town, city and village clerks; and also, separately, the assessed valuation of all the taxable property in his county as last fixed by the county board, the amount of all county taxes levied thereon during the preceding year, and the purposes for which the same were levied and expended; and also a detailed statement of the bonded and other in- debtedness of his county, of the accrued interest Town, city and village clerks to transmit certain statistics. County clerk to make re- turns to secre- tary of state. 56 ASSESSMENT LAWS. Statistics as to local taxes. Statistics of farm products. thereon, if any, remaining unpaid, and the pur- poses for which such indebtedness was incurred. Chapter 14-L laws of 1899, reads as follows : Section 1. Annually, on and before the thirty-first day of December, a statement in detail of all taxes levied in each town, village, city and county during the calendar year, shall be made and filed by the clerk thereof with the secretary of state. Section 2 . Any such clerk failing to make the statement herein provided for shall forfeit twenty -five dollars. Section 3. The secretary of state shall pre- pare and furnish the blanks for such statement. Section 4. The secretary of state within thirty days after this act shall take effect, shall call for and such clerks within sixty days thereafter shall make such statement for the year 1898. Section 5. This act shall take effect and be in force from and after its passage. Approved April 10, 1899. Section 1010, Statutes of 1898, as amended by chapter -10, laws of 1899. It shall be the duty of the assessor of each town, at the time of making the annual assessment of property, to collect statistics in relation to the principal farm pro- ducts as follows, to-wit: Of wheat, corn, oats, barley, rye, flax seed, potatoes, root crops and cranberries, the number of acres devoted to the cultivation of each respectively for the current year, and also the number of bushels of each re- spectively raised in the preceding year; of apples, the number of acres in orchard, the number of trees of bearing age the current year, and also the number of bushels raised the preceding year; of strawberries, raspberries, blackberries, cur- rants and grapes, the number of acres of each the current year, and the number of bushels or pounds of each raised in the preceding year; of hops, tobacco and flax fibre, the number of acres- the current year, the number of pounds raised the preceding year; of cultivated grasses, the number of acres the current year, the number of tons raised the preceding year; of growing tim ber, the number of acres; of milch cows, the number and value; of butter and cheese, the number of pounds manufactured of each the pre- ceding year; of clover and timothy, the number of acres of each harvested for seed the preceding ASSESSMENT LAWS. 5T year and the number of bushels of each obtained therefrom. And said assessor shall make dupli- cate certificates of such statistics, one of which he shall file in the office of the town clerk of his town and the other with the clerk of his county on or before the first day of August of the same year. The county clerk shall, on or before the fifteenth day of August of each year, forward to the secretary of stale, to be kept in his office, a certificate of the aggregate number of acres and the amount of yield of each of said products in his county as ascertained and compiled from the certificates of said assessor. Any person who Penalty for shall refuse to give any and all information or iStamaSonor answer any question or inquiry relating to the perform duty, foregoing matters, and any assessor who shall fail to gather and report said statistics shall be deemed guilty of a misdemeanor, and shall be punished by a fine of not less than ten dollars, nor more than twenty-five dollars. Section 1 of chapter 308, laws of 1899, is as fol- information, lows: Section 1. Chapter 46 of the Wisconsin railroad? 8 Statutes of 1898 is hereby amended by inserting in said chapter immediately after section 10 10, four new sections which shall be known and read as follows: Section 1010a. It shall be the duty of the assessor in each assessing district in the state to make a certified report of the following data concerning all railroads, public, private, logging, or other kind located in his district, either steam or electric, to-wit: name, owner, operator. Section 10106. On or before the first day of June of each year each assessor shall transmit such report to the railroad commis- sioner at Madison, and file a copy of the same with the town, city or village clerk wherein his assessing district is located. Section 1010c. The secretary of state is hereby authorized and in- structed to procure the blanks necessary to the provision of this act and to transmit the same to the several county clerks of the state who shall immediately transmit the same to the several as- sessors of his county. Section lOlOd. Any as- sessor neglecting or refusing to make the report provided for in this act shall be punished by a a fine of not less than fifty dollars. Section 1012, Statutes of 1898. Each assessor shall, when making the assessment roll for the -58 ASSESSMENT LAWS. Statistics as to exempt property, when required. Statistics as to defective classes of persons. year one thousand nine hundred and for every fifth year thereafter, enter on the blanks so fur- nished to him in regular order, in the name of the owner if known, and from the best informa- tion he can obtain, a correct description of all real and personal property then exempt from tax- ation in his town, ward, city or village by subdi- visions three, four, five, thirteen, fourteen, fifteen, seventeen, twenty, 1 twenty-two, twenty thre a, twenty six, twenty-nine and thirty-two of section 1038, together with a statement of its value, for what purpose used, and the rent, if any, obtained therefor. In entering on such blanks the right of way or track of any railroad or plankroad com- pany it shall be sufficient to state its length in miles. The list of such exempt property, when completed, and on or before the first day of Aug- ust, shall be delivered by the assessor to the county clerk, who, on or before the first day of October next thereafter, shall make duplicates of each thereof aud transmit such duplicates to the secretary of state and file the originals in his office. Section 1014, Statutes of 1898. Each assessor shall, when making the annual assessment for the year one thousand nine hundred and five and for every tenth year thereafter, ascertain and enter upon a blank prepared for that purpose and furnished by the secretary of state the name and surname in full of each deaf and dumb, blind, insane and idiotic person in his assessment dis- trict, the age. color, sex, occupation and place of birth of such persons, whether such persons are educated or not, the names in full of their par- ents, the number of children of such parents, and what the relation of blood, if any existed, between such parents, and the number of deaf and dumb, blind, insane and idiotic children of such parents, and return the same to the county clerk at the time of completing the assessment roll for said assessment district. The county clerk shall, on or before the first day of September in said years, transmit the same to the secretary of state, who shall compile and tabulate such returns and in- clude a summary statement thereof in his biennial report for said years. i Subdivision 20 of section 1038 was repealed in 1899. ASSESSMENT LAWS. 59 Section 1015, Statutes of 1898. If any town, Returns may city or village clerk shall have failed or neglected officer’sHa- to transmit to the county clerk the statement re- bmtyforex- quired by section 1001, 1 or if any assessor shall peUb0 ' have failed or neglected to return the complete lists of exempt property, as required by section 1012, 2 or the schedule of the deaf and dumb, blind, insane and idiotic persons, as required by section 1014, 3 or to make and file with the county clerk the certificate required by section 10 10, 4 for ten days after the time he is required by law to transmit or make the same, the county clerk shall in either case send a messenger to such clerk or assessor who has so failed or" neglected to pro- cure the same, and such messenger shall be en- titled to receive three dollars per day and ten cents per mile for each mile necessarily traveled in the discharge of his duty, to be paid out of the -county treasury on the order of the chairman of the county board and county clerk. The amount so paid shall be charged to the proper town, city or village and added to -and collected with the next county tax apportioned thereto. The county clerk shall, immediately after having sent any such messenger, notify the treasurer of the proper town, city or village of the amount of the expense so incurred, and such treasurer shall de- duct such amount from the compensation of such delinquent clerk or assessor. Section 1016, Statutes of 1898. Whenever any county clerk’s county clerk shall have failed to transmit to the dutyTiiabiiity secretary of state the abstract of taxes or the for.' ’ duplicate lists of exempt property, or the sched- . ules of the deaf and dumb, blind, insane and idiotic persons, as required by sections 1005, 5 1012 6 and 1014, 7 or shall have failed to transmit to the said secretary the certificate required by section 1010, 8 for ten days after the time he is required by law to transmit the same, the secretary of state may, in his discretion, in either case, send by mail or by a special messenger, or both, if 1 Page 55. 2 Page 57. 3 Page 58. 4 Page 56. 6 Page 55. 6 Page 57. 7 Page 58. 8 Page 56. 60 ASSESSMENT LAWS. Statement of indebtedness. Penalty for neglect of duty. Exemption of land on which planted from taxation. necessary, to such county clerk to procure the same; and such messenger, when sent, shall re- ceive three dollars per day for his services and ten cents per mile for each mile necessarily traveled in the discharge of his duty, to be audited by the secretary of state and paid out of the state treasury; and the secretary of state shall add the amount so paid to the next state tax apportioned to the proper county to be collected and returned as other state taxes; and the county treasurer shall deduct such amount from the salary of such delinquent county clerk. Section 10 L7, Statutes of 1898. Each county, city, village, town and school district clerk shall,, whenever required by the secretary of state, furnish to him a full and complete statement showing the bonded and all other indebtedness of bis respective county, city, village, town or school district, the purposes for which the same was incurred and all accrued interest, if any, re- maining unpaid. Section 1019, Statutes of 1898. Every clerk of any town, city, village or school district and every assessor who shall fail or neglect to per- form any duty required of him by any of the provisions of this chapter shall, for every such neglect or failure, forfeit not less than twenty nor more than fifty dollars, and it shall be the duty of the county clerk to cause every such for- feiture to be prosecuted for. Every county clerk and register of deeds who shall fail or neglect to perform any duty required of him by this chapter shall, for every such neglect or failure, forfeit not less than twenty-five nor more than one hundred dollars; and it shall be the duty of the secretary of state to cause every such forfeit- ure to be prosecuted for. TREE BELTS. Section 1469, Statutes of 1898. Every owner or possessor of five acres of land or more who shall successfully grow by planting with forest trees, consisting of the following kinds or such species thereof as will grow to the height of fifty feet or more, viz. : arbor vitae, ash, balsam fir, basswood, beech, birch, butternut, cedar, black cherry, chestnut, coffee tree, cucumber tree, elm. ASSESSMENT LAWS. 61 hackberry, hemlock, hickory, larch, locust, maple, oak, pine, spruce, tulip tree and walnut, tree belts in the manner and form prescribed in the next section shall be entitled to have the land on which such tree belts grow exempted from taxa- tion from the time the trees commence to grow until they shall reach the height of twelve feet, and after they shall have attained that height to receive an annual bounty of two dollars per acre for each acre so grown. Section 1470, Statutes of 1898. Such tree Trees, where belts shall be planted on the west or south sides “anted? of each tract of land, be of uniform width through- out their entire length, contain not less than eight trees, at nearly equidistance, on each square rod of land, and be at least thirty feet wide for each five-acre tract, sixty feet wide for each ten- acre tract, and one hundred feet wide for each square forty-acre tract, and upon all square tracts of land upon two sides thereof. All tree belts owned by the same land-owner must be planted not to exceed a fourth of a mile apart and on the west and south sides of every square forty acres, -and shall not exceed one-fifth of the entire tract of land on which the same are planted; provided, that when the east and north sides, or either, of any tract of land is bounded by a public high- way, a tree belt one rod wide may be planted next to said highway, although it, with the others on the west and south sides, shall exceed one- fifth of the whole tract; and tree belts may be planted on any other lines within each forty .square acres by permission of the assessor. Section 1471, Statutes of 1898. The assessor Examination shall, upon the application of the owner thereof, ^eraandFto in each year, at the time of assessing the person- be assessed, al property in his district, make a personal ex- amination of all tree belts for which bounty or exemption from taxation is claimed and ascertain whether they have been planted as required in the preceding section and are thriftily growing; and if he shall be satisfied thereof he shall not assess the same for taxation unless the trees therein shall have attained the height of twelve feet; and in that case he shall deliver to the own- er a certificate that he is entitled to an annual Lounty of two dollars for each acre of such tree 62 ASSESSMENT LAWS. belts,! stating therein the whole amount of sueb bounty and giving a description of the entire land of which the tree belts form a part, and the* amount of such bounty shall be credited by the* treasurer in payment of any taxes assessed on such land as so much cash; but if not so satisfied the assessor shall assess the land for taxes or re- fuse to grant any certificate for the bounty, as the case may require; and if, after any certificate for such bounty shall have been issued, the owner of any such tree belts shall suffer the same to die out by w 7 ant of cultivation or otherwise, or shall cut the same down, or in any other way allow the same to be so thinned out that, in the opin- ion of the assessor, he ought no longer to receive such bounty, he shall give the treasurer written notice i 2 thereof, and thereafter no further bounty shall be allowed until such owner shall again re- ceive a certificate therefor. i Form of A ssessor’s Certificate. County of , ? Town of . S ss ‘ I, A. JB., assessor of the town of , do hereby certify that H. S. r owner of the S. W. % of the S. W. x i of the S. W. X A of section , in, township No. , of range No. , in said town of .containing ten acres, has planted on the west and south sides of said tract tree belts of forest trees of uniform width throughout the entire length thereof, consisting of arbor vitae (.or other kinds), containing not less than eight trees, at nearly equal distance, on each square rod of' land, and being (not less than sixt.i/ > feet wide, and that said tree belts occupy (not to ex- ceed) one-fifth, or two acres, of the entire tract of land on which the same are planted, as aforesaid. And having upon the application of said H. S., made personal exami- nation of said tree belts at the time of assessing the personal property in my district aforesaid, for the year 18—, and ascertained that the trees therein have been planted as required by law, and have attained the heighth of twelve feet, and are thriftily growing, I hereby certify that the- said H. S. is entitled to an annual bounty of four dollars, being two dol- lars for each acre of such tree belts, to be credited by the treasurer in payment of any tax assessed on said lands, as so much cash, as provided by section 1471, Statutes of 1898 Given under my hand this day of , 18—. , Assessor. 2 Form of Assessor’s Notice. County of , ( Town of . i ss * To .treasurer: You are hereby notified that in the opinion of the undersigned, assessor of the said town of , H S. , to whom a certificate was issued, dated the day of — , 18—, entitling him to a bounty for growing trees upon his land described as .ought no longer to receive such bounty, «n account of his having suffered the said trees to die out for want of culti- vation (or othe' ivise ) or, on account of his haviig cut the same down, or allowed the said trees to be thinned out by fire, or destroyed by cattle- running at large, etc. Dated this day of , 18—. Assessor. INDEX, AFFIDAVIT — Sec. Page „ assessor’s, to assessment roll 1063 33 he cannot impeach 1063 34 AGRICULTURAL SOCIETIES— exemption of property of 1038 12, 14 ANIMALS— See Live Stock. ANNUITY CORPORATIONS— exemption of personal property of 1038 15^ APPEAL — from apportionment of taxes by county board 1077a-, 1077b 41,42 APPORTIONMENT OF TAXES— by state board of assessment 1069 37 errors, how corrected 1069 37 surplus in state treasury may be applied on 1069a 37 secretary of state to certify apportionment to county clerks 1070 38 he may make apportionment to meet deficiency in levy.... 1071 38 by county officers 1073 39 levy of county and school tax 1074 39 omitted tax may be apportioned 1075 40 county clerk’s duty in apportioning taxes 1076 40 review of apportionment by county board 1077a, 1077b 41-43 expense of review and stenographer for commissioners... 1077a 42 ARMORIES— of national guard organizations, exemption of 1038 14 ART GALLERIES— See Public Art Galleries. ASSESSMENT — See Bank Stock ; Personal Property ; Real Property. when to be made 1033 6 rules for fixing value of real property 1052 26 same as to personal property, generally 1055 27 of bank or capital stock of bank 1057 29 previous errors may be corrected 1059 29 review of 1060, 1061 30, 31 of property in school districts 469, 470 50 of property in joint school district, how made 471 50 in villages .... 51, 52 of electric lighting, gas and water works plants 1037a 8 64 INDEX. ASSESSMENT DISTRICT- Sec. Page. definition of the term 1031 6 ASSESSMENT ROLL — forms for, to be furnished assessors 1032 6 all non-exempt property to be entered on 1039 18 real property, to whom to be assessed 1043 20 personal property, entry of, upon 1044 20 description of real property 1045,1046,1047 21,22 to give names of owners of personal property with state- ment of such property in each village 1049 25 in other cases to show names alphabetically 1049 25 school district in which property is situated to be indi- cated 1049 25 number and value of items of personal property to be given 1050 25 value of real property, how entered 1052 26 property omitted from, and not re-assessed may be entered for omitted year 1059 29 board of review may correct errors in 1061 31 corrections in, made by board of review, how entered 1062 33 assessor’s affidavit to 1063 33 delivery of, and of sworn statements to town, city or vil- lage clerk 1064 34 to whom to be delivered in cities under general charter.. .... 31 same in other cities and in towns 1065 34 lost or destroyed, how replaced 1068® 36 effect of new roll 1068® 36 correction of erroneous description of property or of owner, or assessment of parcels of different owners to same person 1085 47 record of such corrections to be made 1086 48 -ASSESSORS— election of, in cities and villages 1030 5 in villages .... 51 board of, to act together 1031 6 value of logs, timber, railroad ties or telegraph poles, how fixed 1040 18 neglect of duty as to assessment of leaf tobacco, penalty for 1042& 19 to be furnished with names and residences of owners of bank stock 1051 26 considerations upon which value of real estate to be fixed 1052 26 to value personal property from actual view and at its cash value 1055 27 may add to aggregate valuation 1055 27 may examine tax payer under oath as to amount and value of such property 1056 28 and may call other persons as witnesses 1056 28 liability for accepting unsworn statement as to ownership of moneys and securities and amount of indebtedness.. 1056 28 on notice from clerk that property has been omitted, to view and value it and certify to him 1065 34 second assessment if roll lost or destroyed 1068a 36 penalty for neglect to act in fixing value of property in joint school district 471 51 -compensation of, in towns 851 51 in villages .... 51 farm products, statistics of, to be collected, and certifi- cates filed with town and county clerk. 1010 56 •exempt property, statistics of classes of, to be collected and returned to county clerk 1012 57 INDEX. 65 ASSESSORS— continued. g eCt Page. penalty for neglect of duty as to statistics 1015 59 for neglect of duty generally 1019 60 examination of tree belts on which exemption is claimed.. 1471 61 special duties of, in villages .... 52-55 to collect information and make report as to railroads... .... 57 BANK OFFICERS— assessor may call upon, for names and residences of stockholders 1051 26 Bank stock— assessable where 1042 19 how assessed 1051 26 how entered on roll 2044 20 names and residences of holders of, to be given assessors 1051 26 valuation of 1057 29 BEET SUGAR FACTORIES— exemption of property of 1038 15 BENEVOLENT ASSOCIATIONS— exemption of property of 1038 11 real property of, assessable to lessee 1043 20 BLANKS— to be furnished assessors 1032 6 BOARD OF ASSESSORS— to act together 1030 5 BOARD OF REVIEW — how constituted, generally 1060 30 in cities organized under general charter # .... 31 when to meet; notice of meeting 1060 30 place of meeting in towns 1060 30 clerk of ; adjournment and notice of it 1060 30 compensation of members 1060 30 assessor’s roll and statement made by tax payers, to be examined 1061 31 may examine persons upon oath concerning valuation or omission of property 1061 31 valuation may be changed 1061 31 persons aggrieved by assessment may be relieved on evi- dence 1061 31 omitted property to be added to roll 1061 31 notice to be given before valuation increased 1061 31 witnesses may be subpoenaed ; evidence to be taken down 1061 31 meeting and proceedings if assessment roll lost or de- stroyed 1068a 36 BOND— of treasurer as collector of taxes 1080 44 BOULEVARD COMPANIES — exemption of property of •••• O 66 INDEX. Sec. Page. BUILDING AND LOAN ASSOCIATIONS— capital stock, securities, etc., exemption of 1038 14 BUILDINGS— upon leased land are personal property, when 1036 7 BURIAL GROUNDS, TOMBS, ETC.— exemption of 1038 12 CAPITAL STOCK — See Corporate Stock. of persons, associations or corporations engaged in bank- ing, where to be assessed 1042 19 how such stock entered on roll 1044 20 valuation of 1057 29 of building and loan associations exempt 1038 14 CEMETERY ASSOCIATIONS— gifts and bequests to, exemption of 1038 12 CHURCH PROPERTY — See Parsonages ; Religious Associa- tions. CITIES— exemption of property of 1038 11 lands held by, for parks exempt 1038 11 CITY CLERK — See Town, Village or City Clerk. CITY COUNCILS— may plat lands owned in severalty for purposes of as- sessment, etc 10476 24 CITY PROPERTY — exempt from taxation 1038 11 COLLEGES— exemption of property of 1038 11 of Milwaukee medical college 1038 15 CORD WOOD — where to be assessed 1040 18 CORPORATE STOCK — exemption of 1038 12, 14 of banks, assessable where 1042 19 CORPORATION— residence of, for purpose of assessing personal property.. 1041 19 real property of, how entered on assessment roll 1043 20 for maintaining boulevards, drives, etc., property of, ex- empt .... 16 CORRECTION OF ERRORS— See Errors. COUNTY APPORTIONMENT — See Apportionment of Taxes. INDEX. 67 Sec. Page. COUNTY BOARD— apportionment and levy of taxes by 1073, 1074, 1075 39,40 proceedings to review its apportionment 1077a, 1077b 41,42 COUNTY CLERK— to furnish blanks, books, etc., for assessors and clerks 1032 6 authority as to platting lands owned in severalty for pur- pose of assessment, etc 1047a 23 to furnish town and city clerks with abstract of state lands sold or mortgaged 1046 22 forms for statement of aggregate valuation of property to be furnished 1066 34,35 abstract of such statements to be* sent to secretary of state 1067 35 if statement not furnished, messenger may be sent by county clerk or secretary of state to procure 1068 35 new tax roll to be made if original lost or destroyed... 1068a 36 duty as to apportionment of taxes 1073,1076 39,40 to return to town, etc., clerk's list of lands -upon which taxes of previous year not paid 1077 40 duty on application for a review of county board’s ap- portionment of taxes 1077a 41 to make tax roll if town clerk refuses 1084 47 certificate of farm products, etc., to be sent secretary of state 1010 56 report of statistics as to classes of exempt property to sec- retary of state 1012 57 same as to defective classes 1014 58 may send messenger for returns of statistics 1015 59 neglect of duty, penalty for 1019 60 COUNTY PROPERTY— exemption of ; exception as to lands purchased at tax sales 1038 11 COUNTY TAXES— See Apportionment of Taxes. DEBTS— what are personal property 1036 7 exemption of 1038 12 DEFECTIVE CLASSES — statistics concerning deaf, dumb, blind, insane and idiotic persons, assessors to collect 1014 58 returns of, to be made to county clerk and by him to sec- retary of state 1014 58 liability of clerks and assessors for neglect 1015 59 DINING CARS— how taxed .... 16 DISTRICT ATTORNEY— duty if false statements made by tax payers as to owner- ship of personal property 1056a 28 68 INDEX. ELECTRIC LIGHTING PLANTS— exemption of property used in producing 1038 13 how assessed 1037a 8 how assessment made if property in more than one mu- nicipality 1037a 8 assessment, how made if office, etc., in another state 1037a 8 how assessed if not part of street railway property .... 10 EQUIPMENT COMPANIES — what are; property of, exempt .... 17 ERRORS— in assessment roll, correction of, by assessor 1059 29 may be corrected by board of review 1061 31 corrections, how made 1062 33 town, city or village clerk may correct.... 4 1065 34 as to description or ownership of property, correction of ; notice to be given 1085 47 record of correction, how made 1086 48 in apportionment of state taxes, correction of 1069 37 EXEMPTIONS — property of United States and of state except lands of latter contracted to be sold 1038 10 of county, city, village, town, school district 1038 11 lands purchased by' counties at tax sales 1038 11 of religious, scientific, literary or benevolent associations 1038 11 college and university grounds 1038 11 public library associations 1038 12 of state and county agricultural societies 1038 12 of fire companies 1038 12 of Indians who are not citizens 1038 12 burial grounds, tombs and monuments 1038 12 pensions receivable from United States 1038 12 corporate stocks 1038 12 debts due or to become due 1038 12 wearing apparel, portraits, libraries, furniture, growing crops 1038 13 provisions and fuel 1038 13 personal property of insurance companies 1038 13 railway property 1038 13 street railways operated by mechanical power 1038 13 personal property of telegraph companies 1038 14 real estate of Milwaukee home of the friendless 1038 14 of corporations for encouragement of industry by fail’s, etc. 1038 14 tree belts 1038 14 land used as a park or monument ground of military or- ganization 1038 14 national guard armories 1038 14 property used in manufacture of zinc 1038 14 of incorporated Turner societies 1038 14 capital stock of mutual savings fund, loan and building associations 1038 14 of public art galleries, conditional 1038 15 wide-tired wagons 1038 15 capital stock or shares of mutual co-operative associations 1038 15 gifts and bequests to cemetery associations 1038 12 wide-gauged sleighs 1038 15 INDEX. 69 EXEMPTIONS— continued. Sec. Page real estate of Milwaukee medical college, conditionally.... 1038 15 property of Milwaukee orphan asylum 1038 15 lands on which counties hold tax deeds 1038 11 personal property of telephone companies 1038 15 property, franchise, etc., of designated street railways, and electric light or power plants 1038 10, 13 beet sugar factories or plants 1038 15 personal property of trust, annuity, etc., companies 1038 15 property of plank and toll roads 1038 16 property of title guaranty companies 1038 15 property of park, drive and boulevard corporations .... 16 property of express companies .... 16 property of sleeping car companies .... 16 property of freight line companies .... 17 property of equipment companies .... 17 statistics as to classes of exempt property to be collected and returned to county clerk 1012 57 EXPRESS COMPANIES— what are ; exemption of property of 16 FAIR GROUNDS— exemption of 1038 12, 14 FALSE STATEMENT— intentionally making, to assessor or board of review, pen- alty for 1056a 28 FAMILY PORTRAITS — exemption of 1038 13 FARM IMPLEMENTS— See Sleighs ; Wagons. wnere to be assessed 1040 18 FARM PRODUCTS— assessors to collect statistics of 1010 56 returns to be filed with county and town clerk 1010 56 penalty for neglect of duty 1010 56 FERRY BOATS— are personal property, when 1036 7 FIRE COMPANIES— exemption of property of 1038 12 FIXTURES— are real property 1035 7 of electric lighting, gas and water works plant, how as- sessed 1037a 8 70 INDEX. Sec. Page. FORMS— of notice of meeting of board of review 1060 30 of notice of hearing on change of valuation of property. .. . 1061 32 of assessors’ affidavit to roll 1063 33 of statement of aggregate assessed valuation of property to be made to county clerk 1066 35 of treasurer’s bond as collector of taxes 1080 44 of warrant for tax roll 1081 45 of notice for correction of assessment 1085 48 of order re-assessing real estate 1087 49 of certificate exempting tree belt, and of notice of its revocation 1471 62 FRANCHISE— of ferry boat is personal property 1036 7 of electric lighting, gas and waterworks plant, how as- sessed 1037a 8 method of assessing latter if situated in more than one municipality 1037a 8 how assessed if principal office out of state 1037a 10 such property subject to re-assessment .... 10 FREIGHT LINE COMPANIES— what are; taxes on pi'operty of, how paid .... 17 FUEL — See Provisions and Fuel. FURNITURE— exemption of 1038 13 GAS LIGHTING PLANTS— property of, how assessed 1037a 8 method of assessment if property in more than one munici- pality 1037a 8 how assessed if office without state 1037a 10 GIFTS AND BEQUESTS— to cemetery associations, exemption of 1038 12 GROWING CROPS— exemption of 1038 13 GUARANTEE COMPANIES— exemption of personal property of 1038 15 HOME OF THE FRIENDLESS — exemption of real estate of the, in Milwaukee 1038 14 HOMESTEAD ENTRIES— under federal laws, improvements on, how assessed 1037 7 INDEX. 71 HOUSEHOLD FURNITURE. See Furniture. Sec, Page. IMPROVEMENTS — on homestead entries under federal laws are personal prop- erty taxes on, how collected 1037 7 1037 7 INDEBTEDNESS — of towns, cities and villages, returns to be made of 1004 55 neglect to make, penalty for 1004,1015 56,59 secretary of state may require local officers to make re- turns of penalty for neglect 1017 60 1019 60 INDIANS— exemption in favor of 1038 12 INSURANCE COMPANIES— exemption of personal property of 1038 13 JOINT SCHOOL DISTRICTS— value of property in, how determined KITCHEN FURNITURE— See Furniture. LAND — See Real Property. 471 50 LAND INSPECTORS’ LIST— may be used by assessors in what counties 26, 27 LEAF TOBACCO— where assessable 10426 19 LEASING EXEMPT PROPERTY— effect of, on exemption 1038 11 LIBRARIES — See Public Library Associations. private, exemption of LIGHTING PLANTS— See Electric Lighting Plants; Gas Lighting Plants. 1038 13 LITERARY ASSOCIATIONS— exemption of property of real property of, assessable to lessee 1038 11 1043 20 LIVE STOCK— assessable where 1040 18 72 INDEX, LOGS AND TIMBER— where to be assessed value of, how fixed are manufacturers’ stock, when Sec. Page. 1040 1040 1040 18 18 18 LUMBER— is personal property. 1036 MANUFACTURE OF ZINC — property used exclusively for, exempt. 1038 14 MANUFACTURERS’ STOCK— where assessed logs and timber are, when. . 1040 1040 18 18 MERCHANTS’ GOODS — kept for sale, assessable where. 1040 18 MILWAUKEE MEDICAL COLLEGE— exemption of real estate of 1038 15 MILWAUKEE ORPHAN ASYLUM- exemption of property of 1038 15 MUTUAL CO-OPERATIVE CORPORATIONS- exemption of property of 1038 15 MUTUAL LOAN AND BUILDING ASSOCIATIONS — exemption of capital stock, securities, etc., of 1038 14 NATIONAL GUARD— See Armories. NOTICE— See Forms. of meeting of board of review and its adjournment 1060 30 assessment not to be increased or property added to roll by board of review without 1061 31 in proceedings to plat lands for purposes of assessment, etc 1047a, 10476 23,24 of meeting of board of review to act on new assessment roll 1068a of application to review county board’s apportionment of taxes 1077a of correction of errors in assessment roll 1085 36 PALACE CARS— bow taxed . . 16 PARKS— lands held by cities and villages for, exempt, held by corporations, exemption of 1038 11 16 INDEX 73 Sec. Page. PARLOR CARS— how taxed .... 16 PARSONAGES— exemption of 1038 11 PARTNERSHIP PROPERTY — entry of, on roll ; liability of partners for tax 1044 20 how entered if business done under an adopted name 1044 20 PENSIONS— exemption of 1038 12 PERSONAL PROPERTY— definition of the term 1036 7 assessment to be as of what date 1033 6 where to be assessed if owner a resident 1040 18 if owners are non-residents or foreign corporations 1040 18 what to be assessed in district where located 1040 18 change of location after May first 1040 18 location of, as between road and school districts 1040 18 where to be assessed if owner resides on land in two or more assessment districts 1040 18 saw logs and timber for manufacture here, where assessable 1040 18 saw logs, timber, railroad ties, etc., not being manu- facturers’ stock, where assessable 1040 18 such property owned by non-resident who has no agent . here 1040 18 residence of corporation, where 1041 19 bank stock, assessable where 1042 19 leaf tobacco, where to be assessed 1042b 19 assessable to the owner 1044 20 of partnership, how entered on roll 1044 20 real property, pipes, meters and appurtenances of water- works, electric light and gas companies, assessable as. . 1037a 8 what electric light or power companies not within preced- ing section .... 10 bank stock and capital stock of banks, how entered 1044 20 assessment to be made upon actual yiew at cash value. . 1055 27 addition to aggregate valuation of items of, allowable when 1055 27 tax-payer may be examined under oath as to amount or value of 1056 28 assessor or board of review may call others as witnesses. 1056 28 sworn statement required as to amount and value of securi- ties and indebtedness to be deducted 1056 28 penalty upon assessor for accepting unsworn statement and upon tax-payer for making false statement 1056 28 omitted from previous assessments, may be assessed 1059 29 valuation of bank stock 1057 29 PLANK ROADS— exemption of property of 1038 16 PLATTING LANDS— owned in severalty for purpose of assessment, etc., pro- cedure if without city 1047a 23 procedure if in city 1047b 24 74 INDEX. PLEASURE DRIVES— held in trust, exempt from taxation Sec. Page. 16 PROVISIONS AND FUEL— exemption of 1038 13 PUBLIC ART GALLERIES — exemption of property of 1038 15 PUBLIC LIBRARY ASSOCIATIONS— endowment funds and property, exemption of 1038 11 PUBLIC PARK OR MONUMENT GROUND — owned by military organization, exemption of 1038 14 RAILROADS— what property exempt 1038 13 assessors to collect and report information concerning. ... .... 57 sleeping cars, chair cars, parlor cars, etc., how taxed. ... .... 16 freight line companies, how taxed .... 17 equipment companies, how taxed .... 17 RAILROAD TIES— , assessable where 1040 18 value of, how determined 1040 18 REAL PROPERTY — when may be assessed 1033 6 term defined 1035 7 swamp lands, when assessable 1034 6 where to be assessed 1039 18 to whom to be assessed 1043 20 who is owner of, under contract or certificate of sale from state 1043 20 of waterworks, electric light and gas companies, how as- sessed 1037a 8 undivided, of deceased person 1043 20 of corporation 1043 20 leased by religious, scientific, literary or benevolent asso- ciation, to whom assessable 1043, 1052 20, 26 entry of, upon assessment roll 1045 21 how, when in villages 1045 21 how, when tracts so impx*oved as not to allow separate val- uation 1045 21 description of, by plat 1045 21 entry of state lands sold and of lands mortgaged to state. . 1046 22 description is good if reasonably certain 1047 22 by United States survey not insufficient, when 1047 22 by reference to record of deed 1047 22 owned in severalty may be platted for purpose of descrip- tion in assessing and taxing 1047a, 1047b 23, 24 assessment of, if owned by same person, not invalid be- cause lots, etc., assessed as a whole 1048 24 land inspectors’ list, use of, in what counties .... 26,27 INDEX 75 REAL PROPERTY— continued. Sec. Tage % considerations upon which value of, fixed 1052 26 omitted from previous assessment rolls may be assessed for omitted years 1059 29 re-assessment of, when and how made 1087 48 form of order for 1087 49 RE-ASSESSMENT— of real estate, how made and when 1087 48 form of order for 1087 49 RELIGIOUS ASSOCIATIONS— exemption of property of 1038 11 real estate of, when assessable to lessee 1043 20 RESIDENCE— what is, of corporation for purpose of assessing personal property 1041 19 REVIEW OF APPORTIONMENT OF TAXES — made by county board 1077a, 10776 41,42 SAVINGS FUND ASSOCIATIONS— See Mutual Loan and Building Associations. SAW LOGS — See Logs and Timber. are personal property 1036 7 SCHOOL DISTRICTS— See Joint School Districts. property of, exempt from taxation 1038 11 assessment of property for taxes of 469, 470 50 SCIENTIFIC ASSOCIATIONS— exemption of property of 1038 11 real estate of, assessable to lessee, when 1043 20 SECRETARY OF STATE — forms of rolls, blanks, etc., for town officers 1032 6 apportionment of taxes by 1070, 1071 38 may require local officers to make returns of indebtedness 1017 60 SECURITIES — of mutual savings fund or building and loan associations, exemption of 1038 14 SHIPS — See Steamboats, Ships and Vessels. SLEEPING CAR COMPANIES — property of, how taxed 16 76 INDEX. SLEIGHS- SM - ra ‘' e - exemption of certain wide-gauged 1038 15 STATE AGRICULTURAL SOCIETY — exemption of property of 1038 12 STATE PROPERTY — not subject to taxation, except lands contracted to be sold. 1038 10 STATE TAXES — See Apportionment of Taxes. STATISTICS— of farm products, assessors to collect 1010 56 of classes of exempt property, collection of, by assessors. . 1012 57 of town, city and village indebtedness, clerks to make 1004 55 of taxes collected for local purposes 1004 55 as to defective classes, assessors to gather 1014 58 returns, to be made to county clerk 1014 58 liability of officers for not making returns of 1015 59 returns of, may be sent for if officers neglect their duty 1015 59 as to taxes levied for local purposes .... 56 STEAMBOATS, SHIPS AND VESSELS— are personal property 1036 7 special method of assessing, no longer in force 1042a 19 STOCK — See Corporate Stock. of mutual co-operate corporations, exemption of 1038 15 STREET RAILWAYS— operated by mechanical power, exemption of property owned by and used in operating 1038 13 SWAMP LANDS— when assessable 1034 6 TAXES — See Apportionment of Taxes. statistics of, for local purposes, clerks to make 1004 55, 56 neglect to make returns of statistics, penalty 1015 59 TAX PAYERS— assessor may examine under oath 1056 27 false statement by, penalty for 1057a 28 TAX ROLL— form of, to be furnished clerks 1032 6 who to make, if assessment roll lost, etc 1068a 36 new, to be made if original lost 1068b 36 INDEX. 77 TAX ROLL— continued. Sec. Page. liow made ; village property and public lands sold and un- patented, how entered 1078 43 taxes, how calculated and carried out 1079 43 form of warrant to be attached to 1081 45 when to be delivered to treasurer 1081 45 may be recalled if treasurer has not qualified or a new one made 1082 46 delivery to sheriff, when 1083 46 how made if town, etc., clerk refuses to make 1084 47 entry of real estate re-assessed 1087 48 TELEGRAPH COMPANIES— exemption of personal property of 1038 14 TELEGRAPH POLES— where to be assessed 1040 18 value of, how fixed 1040 18 TELEPHONE COMPANIES— exemption of personal property of 1038 15 TIMBER— is personal property 1036 7 TITLE GUARANTY COMPANIES— exemption of property of 1038 15 TOBACCO — See Leaf Tobacco. TOLL BRIDGES— are personal property 1036 7 TOLL ROADS— exemption of 1038 16 TOOLS AND MACHINERY— assessable where 1040 18 TOWN, VILLAGE OR CITY CLERK— examination of and correction of errors in assessment rolls 1065 34 exempt property may be stricken off 1065 34 property omitted may be added 1065 34 defective descriptions may be corrected 1065 34 detailed statement of aggregate valuation to be made to county clerk 1066 34 is clerk of board of review 1060 30 notice of meeting of that board 1060 30 notice of meeting to act on new assessment roll 1068a 36 directions as to making tax roll 1078,1079 43 78 INDEX. TOWN, VILLAGE, OR CITY CLERK -continued. aec. Page. errors as to description or ownership of property, etc., correction of; notice to be given 1085 47 record of correction, how made 1086 48 returns to county clerk of assessed valuation of property, and purposes for which taxes levied, also public indebt- edness 1004 55 penalty for neglect 1004 55, 56 statement of indebtedness to be made to secretary of state. 1017 60 neglect of duty, penalty for 1019 60 TOWN PROPERTY— exempt from taxation 1038 11 TOWNS — villages separate from 925 h 51 TREASURER— bond of, as tax collector 1080 44 receipt for bond to be filed 1080 45 TREE BELTS— exemption of 1038, 1469 14, 60 examination of, by assessor if exemption claimed 1471 61 certificate of exemption may be revoked 1471 61 form of certificate, and of notice of its revocation 1471 62 TRUST COMPANIES— exemption of personal property 1038 15 TURNER SOCIETIES — property of incorporated, exempt 1038 14 UNITED STATES— property of, exempt 1038 10 UNITED STATES PENSIONS — See Pensions. UNIVERSITIES— exemption of property of 1038 11 VALUATION — See Bank Stock ; Board or Review ; Capital Stock ; Personal Property ; Real Property. VESSELS — See Steamboats, Ships and Vessels. VILLAGE CLERK-—See Town, City or Village Clerk. INDEX. 79 See. Page. VILLAGES — property of, exempt from taxation 1038 11 election of assessors in 1030 5 same under general law. ; .... 51, 52 property in, how entered on roll 1049 25 separate from towns .... 51 special duties of assessors in such villages ... 52-54 WAGONS— exemption of wide tired 1038 15 WARRANT— form of, to be attached to tax roll 1081 45 WATER CRAFT — See Steamboats, Vessels, etc. WATER WORKS PLANTS— how assessed 1037a 8 franchises, lands, etc., of, personal property 1037a 8 how assessed if office not in state 1037a 8 WEARING APPAREL — exemption of 1038 13 WITNESSES— assessor may call, to testify to value of personal prop- erty 1056 28 board of review may compel attendance of 1061 31 ZINC— Property used exclusively for manufacturing, exempt.... 1038 14