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the amount of stock held by him on that day; the highest and the lowest price at which any bona fide Valuation of sales of said stock are known to have been made during the preceding year, and the full true value of said stock on said first day of May.

SECTION 22. The person making such statement Oath of officers shall, before delivering the same to the assessors, take of banks. and subscribe an oath, to be administered and certified by the assessors, and annexed to such statement substantially in the following form, to wit:


do solemnly swear that I am
of [here name the bank to which the statement is made,]
that the annexed is a true statement of the names of
all the stockholders in said bank on the 1st day of May,
A. D., 18—, and of the amount of stock then held by
each of them, and of the highest and the lowest bona
fide sale of any of said stock during the preceding year
known to me, and that the value of said stock set down
in said statement is the full true value thereof, such as
I verily believe any stockholder desiring to sell would
be willing to accept in full payment.
Subscribed and sworn to before me, this - day
--, A. D., 184



SECTION 23. If, in the opinion of the assessors, the Value may be value of the stock shall be entered in such statement raised. too low, he shall designate at the foot of said statement the true valuation thereof, according to his best judgment. If any such officer shall refuse to make out and deliver such statement when so required, he shall be officers personpersonally liable to the town or city for the whole tax? amount of taxes which should be paid upon such stock, and it shall be the duty of the treasurer to sue him for the same in the name of said town or city.



how constituted.

SECTION 24. The chairman of the board of supervi- Town board, sors, clerk and assessors of each town, the mayor, clerk and assessors of each city, and the president, clerk and assessors of each incorporated village, shall constitute a board of review for such town, city or village. The

Notice to be posted.

Who shall be clerk.

Assessment roll to be laid before the board and examined.

When to meet. board of review shall meet annually, on the last Mon

day in June, at their town, village or city clerk's office. A majority shall constitute a quorum. Notice of the time and place of such meeting shall be posted up by such clerks in at least three public places in each town, village, city or ward thereof, and at least four days prior to such meeting. The town, city or village clerk on said board of review shall be clerk thereof, and shall

keep an accurate record of all its proceedings. The May adjourn. board may adjourn from day to day until its business


is completed, and shall receive the same compensation as is allowed by law to assessors.

SECTION 25. The assessors shall lay before the board of review their assessment roll of the real property, and all the sworn statements made by others, and statements and valuations made by them of personal property and bank stock. The board shall, under their official oaths, carefully review and examine said roll and statements, and all valuations of real or personal property and bank stock, and shall correct any errors apparent in description of property or otherwise, and for that purpose they are hereby required to hear 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 such examination shall be reparties under duced to writing by the clerk, and carefully preserved

on file in his office; and if it appear that any property has been valued by the assessor too high or too low, they shall increase or lessen the same to the true valuation according to the rules for valuing property prescribed in this act. They shall determine the correct value of any bank stock which has been valued by any officer of any bank at one price, and by the assessor at

at a different price. Any person who thinks the agAggrieved per- gregate valuation of his personal property, as fixed by

the board of assessors, too high, may appear before the board of review at their annual meeting, and, under oath, state the true aggregate valuation of all personal property upon which he is liable to taxation, according to the provisions of this act, and if the board of review shall be satisfied of the truth of such statements, the valuation so fixed by him shall be taken by the board of review as the true aggregate valuation of his personal property, and all such statements shall be reduced to


May correct valuation of bank stock.

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writing by the clerk and carefully preserved in his office. The clerk shall keep a careful record of all Clerk to keep changes made and valuations determined upon by the changes. board of review.


CORRECTION AND RETURN OF ROLL. SECTION 26. The assessors shall make all corrections Roll-how corto 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 as fixed by the board. He shall also enter upon the assessment roll in Roll, alphabetalphabetical order and tabular form, the names of all ically arranged. persons found liable to taxation on personal property or bank stock, setting opposite each name the aggregate valution of such property of the persons so named, so liable, after deducting exemptions and making such corrections as the board may have ordered.

SECTION 27. The assessor shall take and subscribe Oath of assessan oath annexed to said assessment roll, which shall be ors. certified by the officer administering the same, and shall be substantially in the following form: STATE OF WISCONSIN, County_ss. We and

assessors for the town of in said county, do solemnly swear that the annexed assessment rols 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 town or ward.

The name of each person therein owning or having in charge personal property liable to taxation.

The name of each stockholder and the amount of his stock in each incorporate bank in said town or ward.

A correct description of the separated parcels of real property assessed together last year, and now required to be assessed separately, with a proper division of the former consolidated valuation thereof.

That we have valued each parcel of real property from an actual view of such parcel.

That we have, as far as practicable, personally viewed and inspected 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 valuation of personal property and bank stock in said roll, is as fixed by us, or as finally fixed by the board of review.

That each valuation of property made by us is the full value which could ordinarily be obtained for the same at private sale, and which we believe the owner, if he desired to sell, would accept in full payment thereof.

Read to the affiant, and subscribed and sworn to be. fore me, this

A. D. 18

day of

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When to deliver roll to clerk.

Clerk to exam


SECTION 28. The assessors shall, on or before the first Monday in August, annually, deliver their assessment roll as completed, and all the sworn statements and valuations of personal property, to the clerk of their town, city or village, which latter shall be filed and preserved by said clerk.

SECTION 29. Upon receiving such assessment roll, jne and correct the said clerk shall carefully examine it. He shall cor

rect all double assessments, imperfect descriptions and other errors apparent upon the face of the roll, and

strike off all parcels of real property not liable to taxTo notify as

ation. He shall add to the roll any parcel of real propsessors of cor- erty omitted by the assessors, and immediately notify

them thereof, and such assessors shall forthwith view and value the same and certify such valuation to said

clerk, who shall enter it upon the roll. To enable said May call on county survey. clerk to properly correct defective descriptions, he may

call to his aid when necessary the county surveyor, whose fees therefor shall be paid by the town.


or for aid.


Tax roll-order SECTION 30. From the assessment roll so corrected, of arrangement the town clerk shall make out in a book, called a tax


, prepared for that purpose, a complete list of all the real property in his town, subject to taxation, arranged in regular order as to lots and blocks, and sections and parts of sections, by the proper descriptions as corrected, opposite to the name of the owner, if known, or of the occupant, if any, and opposite to each description enter the valuation thereof ascertained as afore

es in one item.

said, and also a complete alphabetical list of all persons in his town having any personal property subject to taxation, and enter opposite to the name of each person the valuation of the personal property for the tax upon which such person is liable, ascertained as aforesaid.

SECTION 31. Upon receiving the certificate of the To carry out clerk of the board of supervisors of the amount of state, county, state, county and school taxes to be collected in his and local taxtown, said town clerk shall upon a uniform percentage, calculate and carry out in one item, opposite to each valuation, in said tax roll, the amount required to be raised upon such valuation, to realize in his town the whole amount of state, county and school taxes so certified, together with such town and other local taxes as are levied uniformly upon all the taxable property in the town, and all other taxes, if any, in separate colums opposite the valuation of the property to be charged. He shall enter upon said roll a statement showing the several amounts of tax levied upon said town and for taxes levied. what purpose.

SECTION 32. The treasurer of the town shall exe- Treasurer to excute and deliver to the county treasurer of his county, a bond, with sureties to be approved by the chairman of the board of supervisors of the town, in the penal sum of double the amount of state and county taxes apportioned in his town, conditioned for the faithful performance 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 treasurcounty treasurer shall give to said town treasurer a re, ceipt for bond.

to ceipt for said bond, and file and safely keep said bond in his office.

SECTION 33. The town treasurer shall deliver said Form of warreceipt to the clerk of his town, on or before the first treasurer. day of December, and thereupon the clerk shall attach to said tax roll a warrant, substantially in the following form:

Statement of all

ecute bond.

rant to town

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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 of the owners of the real estate described

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