Duty of adjutant general.

Secretary of

state to strike

names from list when certified

by adjutant.

Further duties of adjutant general.

papers filed as evidence to be in duplicate. He shall also consider in evidence in all cases when pertinent, the records of his office.

SECTION 3. The adjutant general shall keep on file in his office, properly classified and arranged for reference, one set of the papers transmitted in such case. He shall also classify and arrange the duplicates in the same manner, and at the end of the three months next ensuing the passage of this act, he shall transmit to the war department at Washington a list of the names of all soldiers to whom during the said three months he shall have issued the certificates hereinbefore provided for, with complete sets of the papers upon which the same were based, accompanying said list and evidence, with an official request that the names thereon be stricken from the list of deserters on file in said department. At the end of each month after the transmission of the first list, he shall transmit a list of those to whom he has during said month, issued certificates with request and evidence as hereinbefore provided. When the department at Washington shall notify said adjutant gen eral that the evidence in any case is insufficint to warrant the removal of the charge of desertion, as requested, he shall immediately advise the party applying for the removal of such charge of the additional evidence required, both as to form and substance.

SECTION 4. The adjutant general shall officially inform the secretary of state of the names of men to whom he has issued his said certificate, and upon receipt of such notice the secretary of state shall strike such names from the list of deserters on file in his office. There shall also be published once in each two months, after the transmission to Washington of the first list, as provided in section three of this act, a list over the official certificate of said adjutant general of the men to whom certificates as aforesaid have been issued and the names of all to whom they have been issued during the year, shall be published in the annual report of the adjutant general.

SECTION 5. The adjutant general shall make such regulations, with the approval of the governor, as shall be necessary and proper to faithfully and fully carry out the provisions of this act. He shall have authority to administer oaths, take depositions in cases arising

to the proper discharge of the duties hereby imposed upon him.

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

CHAPTER 155.

[Published March 14, 1868]

AN ACT to amend section 24 of chapter 13 of the revised statutes, entitled "of counties and county officers."

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

SECTION 1. Section twenty-four of chapter thirteen Amended. of the revised statutes, entitled "of counties and county officers," is hereby amended so as to read as follows, to wit: "When a judgment shall be rendered against any county, or against the board of supervisors of any county, or against any county officer, in an action. prosecuted by or against him in his name of office, when the same should be paid by the county, no exe. cution shall be awarded or issued upon such judg ment, but the same, unless reversed, shall be levied and collected in the manner herein provided, and in no other manner, and when so collected, shall be paid by the county treasurer to the person to whom the same shall be adjudged, upon the delivery of the proper vouchers therefor."

to ascertain

county.

SECTION 2. The county board of supervisors, at County board their annual session held on the Tuesday next suc- amount of judg ceeding the general election, and after they shall have ments against been notified of any such judgment, but not at any other session, shall, if all the persons elected as members of the board, or their successors in case of a vacancy, are present, ascertain the total amount of all such judgments as are mentioned in the preceding section, together with interest on the same up to the first Tuesday of June next thereafter, and shall according to their best judgment, apportion such amount

among the several towns and wards therein, in propor tion to the valuation of the taxable property therein,

for the year, as equalized by the board; and every Shall apportion such determination and apportionment shall be entered amount among at large in their records, together with the ayes and

towns.

Clerk of board shall certify ap

noes of the members of the board in voting in rela tion thereto; and no such determination or appor tionment shall be made unless all the persons elected as members of the board, or their successors in case of vacancy, shall be present and shall record their votes upon the question of such determination and apportionment.

SECTION 3. The clerk of the board of supervisors portionment. shall, within five days after such apportionment, but not thereafter, make out two certificates of the several amounts apportioned, to be assessed upon the taxable property of each town or ward for the purpose of paying such judgments, which shall be called "county judgment purposes," one of which he shall deliver to the county treasurer, and the other to the clerk of the proper town or city as the case may be; and the county treasurer shall charge the amount specified in each certificate to the proper town or city.

Town clerk to make certified statement.

Treasurer to give bond.

Town clerk

shall make ad

SECTION 4. The town clerk of every town who shall have received such certificate shall, on or before the first day of December next thereafter deliver to the town treasurer of his town, a certified statement, showing the amount of county judgment tax apportioned to such town; and such town treasurer shall, within six days after receiving such certified statement, in addition to his other official bonds, execute to the county treasurer and his successors in office, a bond in double the amount of county judgment tax apportioned to such town, with good and sufficient sureties, to be approved by the chairman of the board of supervisors of his town, or the county treasurer, conditioned that he will faithfully and truly account for and pay over according to law, all such county judgment tax which shall come into his hands, and shall deliver such bond to the county treasurer, to be filed and kept in his office and receipted for as required by law in case of other bonds of

town treasurers.

SECTION 5. It shall be the duty of every town clerk ditional column who shall have received such certificate, in making out to assessment the annual assessment roll or tax list for his town, in

roll.

shall proceed.

the mode provided in section 59 of chapter 18 of the revised statutes, to prepare an additional column in the assessment roll or tax list of such town, to be designated county judgment tax, and to calculate and carry out the total amount of county judgment tax apportioned to his town as aforesaid, setting opposite to the several sums set down as the valuation of real and personal estate, the respective sums assessed as taxes thereon, for such judgment as aforesaid in dollars and cents, rejecting the fractions of a cent; and such assessment roll or tax list containing such additional column shall conform in all respects to the assessment roll or tax list as provided for by law for the collection of state, county and other taxes, and shall be delivered to the town treasurer in the same manner, with warrant annexed, as now provided for by law. SECTION 6. The clerk of any city in any county in How city clerk which the county board of supervisors shall have apportioned any amount for the payments of county judg ment as provided in the second section of this act, and who shall have received from the clerk of the board of supervisors, such certificate as aforesaid, shall in making out the assessment rolls or tax lists for the several wards of such city, proceed in the same manner as provided in the last preceding section in relation to assessment rolls or tax lists in towns, so far as is applicable to such city, and the same proceedings shall be had, except as may be hereinafter provided, as are required to be had in section 63 of the revised statutes. SECTION 7. The town or city treasurer shall pro- city treasurer ceed in the same manner, and comply with all the to proceed. requirements of law in relation to the collection of any and all taxes specified in such assessment roll or tax list including such county judgment tax as is now provided by law in relation to the collection of state, county and other taxes; except that if any person shall desire to pay the other taxes assessed to him, or on any property exclusive of the county judgment tax, such town or city treasurer shall on the payment to him of the other taxes assessed to any person or cn any property, give a receipt to the person making such payment, specifying the tax or taxes so paid, and that it is in full payment of all the taxes of such person or on such property, except such county judgment tax; and all the provisions of law applicable to the collection

How town or

of county taxes, and the return to the county treasurer of unpaid or delinquent county taxes shall in like manner be applied to the collection of county judg ment taxes, and to the return of unpaid or delinquent county judgment taxes, except as herein provided.

SECTION 8. The county treasurer in selling any land for the non payment of taxes, interest and charges thereon, at any annual sale, as now provided by law, shall exclude from the amount for which such lands are offered for sale, the amount of any county judg ment tax upon any such lands which may have been returned as unpaid or delinquent, and such annual sale for other unpaid or delinquent taxes shall be proceeded with as required by law, in the same manner as if no such county judgment tax had been assessed or returned unpaid or delinquent, and such lands shall be subject to sale for the non-payment of such county judgment tax when returned as unpaid or delinquent, as hereinafter provided, and not otherwise.

SECTION 9. The county treasurer shall, on the first day of April next after any return shall have been made to him by any town or city treasurer, that the county judgment tax on any lands in such town or city is unpaid or delinquent, make out and sign a notice in the following form:

COUNTY JUDGMENT TAX SALE.

Notice is hereby given that the undersigned, treas urer of the county of will, on the first Tuesday of June next, at nine o'clock, A. M., and on each succeeding day at the same hour, until all are sold, sell so much of each tract or parcel of land in said county upon which the county judgment tax assessed during the last year has been returned as unpaid or delinquent, as may be necessary for the payment of the county judgment tax on such tracts or parcels of land, together with interest and charges thereon, unless the same shall be paid before such sale. Such sale will be at the office of the county treasurer, at the county seat of said county, where a list of said lands with the unpaid or delinquent county judgment tax may be seen.

Dated April 1, 18