CHAPTER 133.

[Published March 16, 1868.]

AN ACT to annex certain territory in the county of Dunn to the county of Pepin.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

nexation to be

SECTION 1. At the annual town meeting to be held Question of anon the first Tuesday of April, one thousand eight hund- submitted to red and sixty-eight, in the different wards, towns and electors. election precincts of the county of Dunn, there shall be submitted to the qualified electors thereof, the question of annexing the towns of Rock Creek and Peru, in said county of Dunn, to the county of Pepin.

SECTION 2. The ballots to be cast on said question Form of ballots shall contain the words "for annexation," or "against annexation." In case a majority of said electors voting on said question shall vote for annexation, the said towns shall thereafter form and constitute for all purposes a part of the said county of Pepin. In case a majority of such electors shall vote against annexation, the said towns shall continue to belong to the said county of Dunn. The ballots given on said question shall be deposited in a separate box to be provided by the inspectors of election of the several wards, towns and election precincts for that purpose, and shall be canvassed, certified and returned as other ballots and election returns are canvassed, made and certified, and the clerk of the county board of supervisors of said county of Dunn shall record the result thereof in a book in his office.

tice to be given.

SECTION 3. Ten days' notice of such submission Ten days' noshall be given by the sheriff of Dunn county by posting in one public place in each town of Dunn county, a written or printed notice, stating that a submission of the question of such annexation to Pepin county will be had.

town meeting.

SECTION 4. In case, from any cause whatever, said How special question is not submitted to the electors of said county may be called if at the annual town meeting on the first Tuesday of question is not April, one thousand eight hundred and sixty-eight, it April election. shall be submitted at any election or town meeting

submitted at

thereafter, when any ten electors of said county shall file with the clerk of the county board of supervisors a petition therefor, and when such petition is thus filed, the said clerk shall give public notice of the proposed submission of such question in the same manner as notices of general elections are now required by law to be given by the sheriff.

SECTION 5. All acts or parts of acts conflicting with this act are hereby repealed.

SECTION 6. This act shall take effect and be in force from and after its passage and publication. Approved March 6, 1868.

CHAPTER 134.

[Published March 13, 1868.]

AN ACT to amend chapter 18 of the revised statutes, entitled "of the assessment and collection of taxes.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SECTION 1. Section 65 of chapter 18 of the revised statutes, entitled "of the assessment and collection of taxes," is hereby amended by striking out the word thirty," in the fifth line of said section, and inserting instead the word "fifty," so that the said section, when amended, shall read as follows: "The board of supervisors of any town and the common council of any city shall have power, and they are hereby authorized, to extend the time for the collection of taxes in such town or city for such period of time, not exceeding fifty days, as the said board of supervisors or the said common council may deem necessary.

SECTION 2. This act shall take effect and be in force from and after its passsage.

Amended.

CHAPTER 135.

[Published March 13, 1868.]

AN ACT relating to and amendatory of section sixty of chapter eighteen of the revised statutes, entitled "of the assessment and collection of taxes."

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SECTION 1. Section sixty of chapter eighteen of the Amended. revised statutes is hereby amended by striking out the word "second" in the fourth line of said section and amending (of) it so as to read as follows: "The said town clerk shall immediately make out a fair copy of such assessment roll when thus completed, and deliver the same to the town treasurer of his town, on or before the third Monday of December in each year, but in no case shall the assessment roll be delivered to such treasurer until he shall have executed the bond and delivered the receipt required in the fifty-seventh and fifty-eighth section of this chapter."

SECTION 2.

This act shall take effect and be in force

from and after its passage.

Approved March 6, 1868.

CHAPTER 136.

[Published March 14, 1868.]

AN ACT to provide for the re-assessment and collection of delinquent taxes of 1865 and 1866, on the shares of national banks in this state.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

bank tax must

SECTION 1. It shall be the duty of the state treas- Delinquent urer to transmit, as soon as practicable, to the assessor be re-assessed. of every city, ward or town in this state, in which is located any banking association organized under a law of the United States, a statement prepared from the

Duty of assess

or.

best information within his reach, showing the date of the organization of such bank, and the amount of its capital stock and the names of the persons who were shareholders in such banks on the 5th day of June, 1865, and on the 5th day of June, 1866, and the num ber of shares held then by each, and stating whether the taxes due to the state for the year 1865 or 1866, or for both of said years remain unpaid.

SECTION 2. It shall be the duty of the assessor of every such city, ward or town to include in the valuation of the personal property for the year 1868, of any person or corporation (whether residing or located in or out of such city, ward or town), the shares of such banking association which were owned by such person or corporation, at the time fixed by law for the assessment of personal property in each of the years for which taxes thereon appear by said statement of the state treasurers [to] remain unpaid, and to assess such shares at their true cash value at such time, but such shares shall in no case be assessed at more than their par value. SECTION 3. Such assessor may apply to any officer names of share- or manager of such banking association for the names of such shareholders, and, upon such application, it shall be the duty of such officer or manager to furnish to such assessor a correct list of all the shareholders in such association during each of said years separately, showing their respective places of residence, so far as he can ascertain the same, and the number of shares held by each shareholder on the 5th day of June, 1865, and the 5th day of June, 1866, to be verified by the affidavit of such officer or manager.

Shall be furnished with

holders.

Shall ascertain value of shares.

SECTION 4. Such assessor shall inquire into and ascertain the true cash value of such shares, at the time fixed by law for the assessment of personal property for taxation during each of said years 1865 and 1866, for which the taxes on such shares appear by the statement of the state treasurer to be unpaid, and, to enable him to do so, he is hereby authorized to examine on oath any officer or manager of such association, or any other person whom he may suppose to possess the necessary information, or he may apply to any justice of the peace of the county, or county judge, who shall summon any such officer or manager or other person to appear before him at such time as the assessor may designate, and answer on oath all pertinent questions that may be

L

put to him by such assessor, his agent or attorney, touching the value of such shares. Any person who shall willfully neglect or refuse to obey the process of such justice or county judge, or to be sworn to make answer to the questions aforesaid, shall be deemed guilty of misdemeanor, and upon conviction thereof, shall be punished by fine not exceeding one thousand dollars nor less than two hundred dollars.

sess shares at same rate as

SECTION 5. It shall be the duty of the clerk of the Clerk shall ascity, village or town in which any bank is located, to set down on the proper assessment roll opposite the other capital. name of each owner of such shares for each of said years therein mentioned separately, the same per centum of rate of tax which was in such year assessed and levied upon other monied capital in the hands of individual citizens of the state, in such city, ward or village, or town, and no greater rate: provided, however, that the per centum or rate so to be set down shall not in any case exceed the rate of one and one-half per centum, upon the assessed value of such shares; and provided further, that if the organization of any such bank took place after the first day of January in either of said years, then the tax so to be set down for such year shall be reduced so as to bear such proportion to the rate above provided for as the part of the year unexpired at the date of its organization bore to the whole year.

of collector.

SECTION 6. The town, city or village collector shall Duty and fees collect the taxes so levied upon such shares in the same manner as taxes upon other personal property are by law to be collected and may retain out of the same for his fees, three per cent, and the residue, as fast as collected, he shall pay over to the state treasurer. In case such collector shall seize upon any personal property of the shareholders, for the payment of such tax, the proceedings under such seizure and the sale of the pro. perty seized, shall be the same as provided by section 75 and 76 of chapter 18 of the revised statutes.

linquent, how

SECTION 7. If any such tax is returned delinquent If returned dethe same proceedings shall be had for its collection as to proceed. in the case of delinquent taxes on other personal property, or the amount may be collected of the persɔn owning the same, by action in the name of the state treasurer in any court of competent jurisdiction.