WISCONSIN TAX LAWS A COMPILATION OF THE GENERAL LAWS OF THE STATE RELATING TO THE ASSESSMENT AND COLLECTION OF TAXES INCLUDhXG ALL AMENDMENTS TO DATE WITH EXPLANATORY NOTES AND DECISIONS COMPILED BY WISCONSIN TAX COMMISSION MADISON, WIS(JONSlN 1020 • t « .1 I '^ "2 D TABLE OF CONTENTS CHAPTER I Assessors — Elections, term of office and compensation; tax levies; Reoorts and statistics CHAPTER II Assessment and collection of taxes in cities under general charter law ^ CHAPTER III \6 Assessments under general law; what property taxable ^ CHAPTER IV >^ Property exempt from taxation CHxVPTER V ^s^ Taxable property, how and where assessed; uccupatiou taxes CHAPTER VI Hoards of review; Cfiualization; correction of tax roils CHAPTER VII state and county apportionment; appeals; tax rolls and tax war- rant; assessors of incomes CHAPTER VIII Tax commission, powers and duties; reassessments 2',l 1 2H2 Assessment and Tax Laws. CHAPTER IX Collection of taxes by local treasurer; demand; distress and sale; action; delinquent returns CHAPTER X Collection of tuxes by county treasurer; warrant to sheriff; tax sales; notice; tax certificates CHAPTER XI Miscellaneous provisions; delinquent taxes on public lands; tax liens; refund of illegal taxes CHAPTER XII Highways and bridges; local roads; state and federal aid; trunk and prospective highway systems CHAPTER XIII Penalties; removal of assessors; fines for wilful discrimination malfeasance in office CHAPTER XIV Forms for town, city and village officers INTRODUCTION No complete edition of the tax laws of the state has been separately issued since 1912. In 1918, Chapters 48, 48c and 49 as they appear in the statutes of 1917, were published' in pamphlet form, but without explanatory notes or court deci- sions. In the meantime numerous changes have been made in the tax laws by the enactment of new statutes and the amendment or repeal of old ones, and there is an urgent demand for a com- pilation of the various provisions relating to the assessment, equalization and collection of taxes for the use of town, city and village officers. An effort has been made to meet this de- mand by collecting and presenting in a single volume the ex- isting statutory law^ on the subject. All changes in tax laws since the former publication whether effected by legislation or judicial decisions, up to and including the amendments made by the legislature of 1919, have been considered and combined, and the following pamphlet it is believed presents the law on the subject as it now 'exists. As the primary purpose of this pamphlet is to present the law relating to the levy and collection of taxes on the general property of the state by local officers, special acts for the taxa- tion of railroads and other state wide' public service companies which arc assessed by state authoiily and pay taxes or license fees directly to the state treasurer, do not come williiu its scope. Separate pamphlets have been prepared anil issued relating to iIk- taxation of inheritances, incomes nn.i public utiliti(!S. As the levy and distribution of school iiiid liiuhwny taxes, and the apportioiunent of counly taxes aif ni.idf by lorjil offi- cers, the statutory provisions relating tliciclo :ire included. While diapter 48e, creating the tax commission and defining its powers and duties, including sections 10H7- -4;") to 10S7 — fu. aulhorizing reassessments in eertain cases, is not (ur(>ctly li " Assessment and Tax Laws. applicable to local officers, it is so closely related to their duties that it has been thought best to include it in this compilation. Chapter 474 of the Laws of 1905, authorizing appeals from the equalizations made by county boards is also included as bear- ing upon the remedies available to aggrieved assessment dis- tricts. The duties of the office of county supervisor of assess-, ments were transferred to assessors of incomes by the income tax act, and the provisions defining their powers and duties are retained. Except as to certain provisions in the statute relating to the selection, term of office and compensation of assessors, and the levy and apportionment of taxes which are included in the first chapter, the order of the statutes as heretofore published has been preserved. Where sections have been renumbered in the process of revision the old section numbers are given in parentheses as an aid in identifying them with court decisions and former instructions pertaining thereto. Long and in- volved statutes and the more important notes and instructions have been divided into paragraphs under black faced headings for greater clearness and convenience. As local officers derive their authority from the statutes and must be governed by them, explanatory notes and court de- cisions are inserted immediately after the sections to which they relate. These notes are based on the letter of the statutes as construed by the Supreme Court and interpreted by the tax commissioji from time to time. The aim has been to present under the several sections of the statutes cited such comments and instructions as are deemed necessary to enable taxing of- ficers to apply the law with definiteness and certainty. Cita- tions from court decisions have been freely made under the leading sections of the statutes as an aid to a better under- standing of the law. It is hoped that the compilation may prove helpful to taxing officers and will aid Ihem in securing fuller and more equitable assassments. Dated at Madison, Wisconsin, this 10th day of January, 1920. WISCONSIN TAX COMMISSION, Nils P. Haugen, Thomas E. Lyons, Carroll. At wood, Commissioners. CONSTITUTIONAL PROVISION SECTION 1, ARTICLE VIII. "THE RULE OF TAXATION SHALL BE UNIFORM, AND TAXES SHALL BE LEVIED UPON SUCH PROPERTY AS THE LEGISLATURE SHALL PRESCRIBE. TAXES MAY ALSO BE IMPOSED ON INCOMES, PRIVILEGES AND OCCUPA- TIONS, WHICH TAXES MAY BE GRADUATED AND PROGRES- SIVE, AND REASONABLE EXEMPTIONS MAY BE PROVIDED." The provision that "the rule of taxation shall he uniform" relates to the property tax only, hut does not limit the exercise of the taxing power to property alone. C. d N. W. Ry. Co. vs. State, 128 Wis. 553; Nimnemacher vs. State, 129 Wis. 190; Income Tax Cases, 148 Wis. 456. This section empowers the legislature to prescribe or specify the property which shall be taxed, making all such property one class and ordains that the rule of taxation shall be uniform in respect thereto. For that purpose the legislature may divide property into appropriate classes, but each class must be uniformly taxed or wholly exempted. The rule of uniformity requires uniformity of burden, but not neces- sarily of subject matter or procedure. C. t€ N. W. Ry. Co. vs. State, 128 Wis. 553. The uniformity rule requires that statutory exemptions must be based upon legal classification. The rule does not relate to rates alone. It may be violated as effectively by arbitrary exemptions as by unequal rates, and it is so violated when exemptions are given to one chartered college greater than to other colleges of the same class. Lawrence University vs. Outagamie Co., 150 Wis. 244. Inheritance, income and occupation taxes are not subject to the uni- formity rule, but all taxes imposed by the state are subject to the equality clauses of the state con.stitution and to the fourteenth amend- ment of the federal constitution. Black vs. State, 113 Wis. 205; Nun- nemachcr vs. State, 129 Wis. 190; Income Tax Cases, 148 Wis. 456; Northicester7i Mutual Life Insurance Company vs. State, 163 Wis. 484. Taxes can only be levied or raised for a public purpose "such as subserves the conmiou interest and well being of the people of the Btate," State v. Frochlich, 118 Wis. 129, 141. Bonus tax cases de- cided December, 1919. Wliere there is no public purpose in the sense of carrying on some part of the machinery of government, there is no power to tax. State ex rel. Owen vs. iKnuild. 160 Wis. 125 of opinion; / Cooley on Taxation, 22-24 (3rd Edition). The taxing power of a state does not extend beyond its territorial limits, but witliin such limits it may tax persons, property, incomes, or business. If an interest in property is taxed, the situs of either the property or Interest must be found within the state. If an Income be taxed, the recijiient thereof must have a domicile within tlie state or tlie property or business out of which the income issues must be situated within the state ho that the income may be said to have a situs therein. State ex rel. Manitowoc Oas Co. v. Wis. Tax Commission, 161 Wis. 111. 8 Assessment and Tax Laws. CHAPTER I ASSESSORS— ELECTION, TERM OF OFFICE AND COMPENSA- TION; TAX LEVIES; REPORTS AND STATISTICS Election of town officers. Section 60.19 (808, 808a). At the annual town meeting there shall be elected in each town the following officers, viz.: Three supervisors, one of whom shall be designated on the ballots as chairman, unless changed by section 663 of the statutes, a town clerk, a treasurer, an assessor (either two or three, if the town board at their last meeting before such an election shall have so or- dered), one justice of the peace, and in towns containing a village, or city of the fourth class, wholly within its limits a justice of the peace residing within such village or city who shall have jurisdiction through- out the county, so many constables, not exceeding three, as shall have been ordered by the last preceding annual town meeting. In all coun- ties which contain a population of not less than one hundred thousand, such election shall be held biennially in the even-numbered years, and town officers shall hold office for two years. No person not an elector of the town shall hold any town office, and no person shall hold the of- fices of treasurer and assessor at the same time. Sections 808 and 808a consolidated and renumbered by chap. 551, 1919. Village officers; elections. Section 61.19 (875, 875m). At the annual election in each village there shall be chosen the following offi- cers, viz.: A president, a clerk, a treasurer, an assessor, a supervisor, a constable, and a justice of the peace. In villages in counties having a population of at least two hundred and fifty thousand no supervisor shall be elected and the other officers named shall be elected for a term of two years on the first Tuesday of April of each year in which is to be held a general election for state officers. All other officers, except trustees, shall be appointed by the village board at their first meeting after the annual election unless such board shall otherwise provide. No person not a resident elector in such village shall be eligible to any office therein. The village clerk may appoint a deputy clerk for whom he shall be responsible, and who shall take and file the oath of office, and in case of the absence, sickness or other disability of the clerk, may perform his duties and receive the same compensation unless the village board shall appoint a person to act as such clerk. Sections 875 and 875wi, revised, consolidated and renumbered by chap. 691, 1919. Election and Appointment. 9 Under the constitution (Sec. 9, Art. 13) it is not competent for the legislature to provide that the officers of the town within which a vil- lage is situated shall be the officers of the village. The latter must elect or appoint its own officers. Cole v. Black River Falls, 57 Wis. 110, State V. Krez, 88 id. 135. This section was not amended or repealed by the enactment of sec- tion 875a, which onlv applies to villages incorporated under special charters. State v. Thomas, 150 Wis. 190, 136 N. W. 623. Section 875»i. A failure to divide the six trustees into classes, as provided by this section was held a mere irregularity and that all trus- tees were elected and entitled to hold for at least one year. State ex rel V. Thomas, 150 Wis. 190. Cities of first class; officers. Section 925 — 22. Officers of cities of the first class shall be a mayor, two aldermen from each ward, con- stituting a common council, a treasurer, comptroller, attorney, clerk, engineer, tax commissioner, an assessor for each ward, a board of pub- lic works, a school board, a board of commissioners of the public debt, a board of health, one or more city physicians, a chief of police, a chief engineer of the fire department, one or more harbor masters where re- quired, a supervisor for each ward, a justice of the peace and one con- stable for each ward, policemen, bridge tenders, firemen, street commis- sioners and such other officers as the council shall from time to time deem necessary. This section was amended by Chap. 327, 1917, and a referendum held thereunder in the City of Milwaukee by substituting 25 ward aldermen and fixing the term of office at four years. See note to section 925—23, pages 9 and 10. Officers of cities — second, third and fourth class. Section 925 — 23. The officers of cities of the second, third and fourth classes shall be a mayor, treasurer, clerk, comptroller, attorney, assessor or one or more assessors, three or more justices of the peace, one or more constables as the common council may determine by ordinance, a physician, street commissioner, chief of the fire department, a board of public works, a board of school commissioners, one or more policemen, two aldermen and one supervisor from each ward, and such other officers or boards as tho common council may deem necessary; provided, that the council, by a two-thirds vote, may dispense with the offices of street commissioner, engineer, comptroller and board of public works, and provide that the duties thereof be performed by other officers or boards, by the council or a committee thereof. In case the whole number of justices of the peace provided for by this act shall not have been elected the mayor of such city may appoint the remaining number of justices who .shall hold their offires until tho first of May following tho next succoeding judi- cial election. The common council may create such minor offices as it may deem neces.sary to promote trade and comiiirrce at any time, and fix the sal- aries for the incumbents. Stale vs. KcUcy, 154 Wis. 482. A person who was an alien when elected to office may yet hold it If othrrwisf f|ualifiod and his disability Is removed before the conimenre- mont of his term. The same rule applies to a minor, or one who had 10 Assessment and Tax Laws. not resided one year in the state when elected. State v. Murray, 28 Wis. 96. State v. Trumpf. 50 Wis. 103. State v. Marcus, 160 Wis. 354, 391. City officei*s; niethofls of choosing. Sixtion 925 — 25. 1. The mayor, treasurer, comptroller, aldermen, justices of the peace and su- pervisors shall be elected by the people. The other officers shall be elected or otherwise selected as provided by ordinance approved by the electors of the city; provided, that in case any such officer, except police- men, shall be appointed by the mayor, such appointment shall be sub- ject to confirmation by the council. In cities where the clerk performs the duties of comptroller, the clerk shall be elected by the people. Election^ under general charter. 2. In all cities operating under the general law, officers, except as herein specified, shall continue to be elected or appointed in the manner now provided by law. In cities adopting the general law all officers shall continue to be elected or ap- pointed in the manner prevailing in such cities at the time of the adop- tion of the general law, until changed in the manner herein provided, except as herein otherwise provided. Change of method by initiative and referendum, 3. Upon petition of fifteen per centum of the electors voting at the last preceding election the council shall submit the question of changing the manner of elec- tion of any city official to the method specified in such petition except as to those officials enumerated in section 1 of this act who are to be elected by the people. Thereafter such officers shall be elected or ap- pointed in the manner determined by the electors at such election. Cities of fourth class; optional. 4. In cities of the fourth iilass the clerk and other officers, may be elected by the electors at the same time and in the same manner as other officers are elected, upon a peti- tion asking therefor being filed in the office of the city clerk fifteen days prior to any regular municipal election, signed by thirty per cent of the ' electors of such city who voted at the last general election then next preceding as appears from the poll list. Notice of election -jvhen petitioners determine. 5. It shall be the duty of the council and the proper officers of any city of the fourth class to give notice of,- call for and order the election at the next election and thereafter at each succeeding election, the officer or officers whose title of office is specified in such petition. Petitioners may choose either method; exceptions. 6. Such pe- tition may include one or more or all of the officers of such city, and the notice of and the order for the election shall follow and include the offi- cer or officers named in the petition, and upon like petition, signed by a majority of the electors asking therefor, any common council, of any city of the fourth class by ordinance duly passed may provide for the appointment by the mayor with the concurrence of the council of any Terms of Office. 11 officers of such city excepting the office of mayor, aldermen, treasurer, supervisor or justice of the peace. In cities of the fourth class operating under special charter the com- mon council may by three-fourths vote determine the number of as- sessors for such city. See section 926 — 146, page 29. TEKM.S OF OFFICE AND COMPENSATION. Town om<-«'is, (<'rni of. Skction 60.22 (811). Every town officer elected at an annual town meeting, except as provided in sec- tion 60.19 and excepting justices of the peace, shall hold his office for one year, and until his successor is elected and qualified. Section 811 renumbered by Chap. 551, 1919. A town treasurer appointed pursuant to section 818 is "elected"' within the meaning of that word in section 811, which provides that every town officer shall hold his office "until his successor is elected and qualified." State ex rel. Schommer v. Yandenbcrg, 164 Wis. 628. Village officers; terms. Section 61. 23 (878). * * * The term of office of all village officers, except trustees and justice of the peace, shall be one year and until their respective successors are elected or appointed and qualify. If any officer be absent or temporarily in- capacitated from any cause the board may appoint some person to- dis- charge his duties until he returns or until such disability is removed. Section 878 renumbered, revised and amended by Chap. 691, 1919. Terms of office in certain cities. Section 925 — 2fia. 1. In cities of the second, third and fourth classes, the terms of office of all city offi- cers hereafter chosen .by the electors, except aldermen of cities governed by special charter, shall be two years; and also except supervisors, who shall be elected annually, and their term of office shall be for one year, unless otherwise provided for in cities operating under special char- ters, or unless the common council shall by ordinance provide a differ- ent term for said officers, or any of them. Exception. 2. This act shall not affect the term of office of any city officer which exceeds two years. Aldermen. 3. The common council may, by ordinance adopted and published at any time previous to the publication of notice of the election at which aldermen are to be elected, provide for the division of the aldermen into two classes, one class to be elected for two years, and the other for four years and thereafter the term of office of all such aldermen shall be four years. All ordinances adopted under the author- ity herein granted shall be deemed adojited. only upon the affirmative vote of two-thirds of the members-elect of the (council, which vote shall be recorded. It Is customary for officers to begin their terms at noon of the day fixed by Hlalufe and such custom has the force of law. Htntr vs. Uiirii'', 98. Wis. 16. 12 Assessment and Tax Laws. Cities of first class; tonus of office. Section 9 25 — 2 2d. 1. In all cities of the first class, however incorporated, the mayor, treasurer and comptroller shall be elected the first Tuesday in April for a period of four years, beginning April, 1920. The officials so elected shall en- ter upon the duties of their respective offices on the third Tuesday in April in the year of their election, and shall hold their respective offices for the term of four years and until their successors shall be elected and qualified. 2. The clerk of all such cities, however incorporated, shall be elected by the common council of such city for a period of four years, begin- ning April, 1920. Ch. 231, 1919. 3. The term of office of the city attorney of all cities of the first class, however incorporated, shall be two years. Said term of office shall be- gin in the year 1922 and shall terminate in the year 1924. The city at- torney of all such cities of the first class shall be elected for said term of two years at the regular municipal election in any such city to be held on the first Tuesday in April, 1922. From and after the year 1924 the term of office of said city attorney shall be four years, and said city attorney shall be elected at the regular municipal election in any such city to be held on the first Tuesday in April, 1924. Ch. 505, 1919. Chapter 327, 1917, provided tor a referendum vote on the question of the number and term of office of aldermen to be elected in cities of the first class. A referendum held pursuant to said act in the City of Milwaukee resulted in the adoption of question No. 6, abolishing alder- men at large and providing that the common council should "consist of 25 ward aldermen only elected every four years." It appears, therefore, that the term of all officers of the city of Milwaukee is now four years, except city attorney, whose next term will be tw^o years. But commenc- ing in 1924 the term will be restored to four years. The object of this act was to bring the election of city attorney at the same time as the general mimicipal election for other city officers. Town assessors; compensation. Section 60.61 (851). Town assessors shall be paid such compensation for their services as may bo. allowed them by the town board, not exceeding ten dollars per day in all towns in counties having a population of one hundred and fifty thou- sand inhabitants or upwards, and not less than three nor more than five dollars per day in other towns. Section 851 amended and renumbered by Chaps. 60 and 551, 1919, so as to authorize town boards to increase the compensation of assessors from three to five dollars per day except in Milwaukee County, where town boards are authorized to pay assessors not ex- ceeding ten dollars per day. Like comnensation is prescribed for village assessors by section 882 of the statutes, except in villages in Milwaukee County, where the maximum compensation is limited to five dollars per day. Pages 12, 13. Village as.sessors' duties. Section 88 2. In all villages the assessor shall take and file the official oath. He shall begin on the first day of May, or as soon thereafter as practicable, to make an assessment of all Compensation. 13 of 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 same manner in which town assessors are required to do. His compensation shall be fixed by the village board at a sum not less than three dollars per day, except in counties having a population of oiae hundred and fifty thousand or more, in which his compensation shall be fixed by the village board at a sum not exceeding five dollars per day. Amended by Chap. 691, 1919. Cities, first class; sussessors' saliU'ies. Section 926 — 146m. In all cities of the first ?lass the salaries of assessors shall be twelve hundred dollars per year. An act allowing an officer whose salary cannot be increased or de- creased during his term a sum of money to enable him to employ clerks without requiring him to employ any, is void. Rooncy vs. Mil- waukee, 40 "Wis. 23. Salaries cannot be fixed by contract but are incidents to the office. The incumbent has the same right to the salary as to the office and an agreement to take less than the salary is not binding on the officer. Kelson vs. Superior, 109 Wis. 618. An ordinance creating a new office subsequent to the time prescribed for fixing salaries may nevertheless fix the salary of the office so cre- ated. State vs. Kotccki, 155 Wis. 66. Salary and fees for collection of Uixes. Section 840. 1. Every town treasurer shall receive as compensation for his services, including collection of taxes, the salary provided for in section 821. 2. The treasurer of each incorporated village shall receive as compen- sation for his services, including collection of taxes, a salary to be fixed by the village board at its last regular meeting preceding the annual charter election. 3. The treasurer of every city of the second, third and fourth class incorporated under special charter shall receive as compensation for his services, including collection of taxes, a salary to be fixed by the common council at its last regular meeting preceding the annual charter election. 4. When collection is made by distress and sale of goods by any town, city or village treasurer, he shall receive the fees allowed by law to constables for levy and sale of goods upon execution. The compensa- tion so fixed shall be in lieu of all fees except one dollar for making return of delinquent taxes and six cents for each mile traveled one way to deliver the same, to be paid by the county trcasuier on settlement, and shall remain the salary of the treasurer until cliangod in like man- ner by the jjroper town or village board or common council. This section i)rovid(s for the compensation of all town, city and vil- lage treasurers, except In cities of the first class, on a salary basis. Local treasurers are not entitled to any other or additional roiiipcnsa- tion than tlie prescribed salary, except as spocifiod in sulxiivision 4, however inadequate such salaries may be or however much tlieir duties may Increase. Ofllrors take their ofTlros rum onrrc and services re- 14 Assessment and Tax Laws. quired of them by law for which they are not specifically paid must be considered compensated by the fees allowed for other services. Fernekcs vs. Miluavkcc Co., 43 Wis. 303; McCumber vs. Waukesha Co., 91 Wis. 442. Town treasurers; .salaries. Skction 8 21. It shall be the duty of such board of audit: 5. To fix the salary of the town treasurer to be elected at the next town meeting, which salary shall be in lieu of all fees, and shall re- main the salary of the treasurer until changed in like manner at some future annual meeting. Section 820 of the statutes authorizes the town board "to audit and settle all charges against the town," and this section among other things defines the duties of the town board when acting as a board of audit. Claims can be allowed only for such purposes as the town is authorized to levy taxes and spend money and then only when itemized and verified in the manner prescribed by section 823. Claims allowed or orders issued in disregard of these provisions are void. Mueller vs. Cavour, 107 Wis. 599; Menasha Wooden Ware Co. vs. Town of Winter, 159 Wis. 437; Land and Lumber Co. vs. Mclntyre, 100 Wis. 245; Quayle vs. Bayfield Co., 114 Wis. 108. Salary and fees of treasurer. Section 925 — 15 2. The city treas- urer shall receive as compensation for his services, including collection of taxes, a salary to be fixed by ordinance in accordance with section 925 — 30 of the statutes. In case of a distress and sale made by him of goods or chattels for the payment of any taxes he shall receive such fees as are allowed to constables for similar services. The city treas- urer shall keep in a book to be provided for that purpose true accounts of all fees by him received as treasurer from any source, and such book shall be open for inspection at all reasonable times, and he shall have on file and make return to the council, duly certified on oath, an item- ized statement of all fees or other moneys received and paid out by him as treasurer. TAX LEVIES and LIMITATIONS. Powers of town meeting. Section G0.18 (776). The qualified electors of each town shall have power at any annual town meeting by vote: (1) Raising money; limitations. To raise money for the repair and building of roads or bridges, or either; for the support of the poor and defraying all other charges and expenses of the town, not exceeding in the aggregate, exclusive of taxes for schools and liabilities thereto- fore lawfully incurred and not including income taxes in the treasury, one per centum of the assessed valuation of such town for the preceding year as equalized by the town board of review; except that an addi- tional sum not exceeding one-fourth of one per centum of said valua- tion may be raised for the repair of highways and bridges; and a fur- ther additional sum not exceeding two per centum of sajid valuation Tax Levies and Limitations. 15 may be raised for school purposes when under the township system of school government. (7) BoxDS FOK BRiDGKS ANu ROADS, (a) To authorize the town board to issue and negotiate in the manner provided by law bonds of the towns for amounts and purposes specified and limited as follows: First. Not exceeding five thousand dollars in the aggregate for the purpose of defraying the expenses of building any bridge over any stream in such town when the cost thereof will exceed the sum of two thousand dollars; Second. Not exceeding ten thousand dollars in the aggregate for the purpose of defraying the expenses of building roads; Third. Any sum not exceeding the constitutional limitation of the town's indebtedness for the purpose of defraying the expense of Build- ing roads when the town is located in a county containing a city of the first or second class. (b) Such bonds may be made payable with interest at different times but the maturity of bridge bonds shall not exceed ten years and the maturity of road bonds shall not exceed tw-enty years from the date thereof. The power conferred by subsection (5) and this subsection shall not be exercised at any such town meeting unless the town board shall have given notice of its intention to present the proposition to such meeting as is required in the case of special town meetings, nor unless the resolution or order to be voted upon containing the particu- lars specified by section 60.63 shall be first publicly read to such meet- ing before the vote thereon shall be taken, nor shall any action be taken under this subsection unless seventy-five per cent of the electors present at such meeting vote in favor of the resolution or order. Amended by Chap. 702, 1919. That portion of the foregoing section limiting the amount of taxes to be levied for town purposes should be read in connection with section 1240 post. Taken together they would seem to limit the amount of taxes that may be hvied in rural towns for highway purposes to a maximum of one and one-fourth per cent of the assessed valuation of the preceding year in all cases and to an aggregate levy of $2,000 in towns having less than .'jOO inhabitants and .fo.OOO in towns having a greater population, and comprising two townships. But this limitation does not apply to highway taxes authorizod by si-otions 1317m — 1 to 1317m— 15. Villaj;.! boai-d.s in levy ta.vcs. Sixtio.n 89 3 (892). The village board shall have power, by ordinance, resolution, law or vote: (25) To levy and provide for the collection of taxes and assessments, audit claims and demands against the village and direct orders to Is- sue therefor In the manner jjrescribcd in tliis act; (o i-efund any tax or special assessment paid or any part thereof, when satisfied that the same was unjust or illegal; to authorize bonds of a village to be Issued In the cases provided by law, and generally to manage the financial concerns of the village; and they shall cause to ho iiroi)ared and read at each annual charter election a true, detailed and itc^nized statement by them of the finances of the vHlage, showing the amount in the 16 Assessment and Tax Laws. treasury at the commencement of the year, when and from what sources all moneys paid into the treasury during the preceding year were de- rived, and the whole amount thereof, and when, to whom and for what purpose all money paid from the treasury during the same period was paid, and the whole amount thereof, with the balance then in the treasury, which statement shall be recorded in the minute book and filed and preserved in the clerk's office. All property taxable; poll tax abolished. Section 925 — 136. All property in the city subject to taxation under these statutes, shall be subject to taxation for all purposes authorized by this chapter. This section was amended by Chapter 443 of the Laws of 1919 by striking out the provision authorizing common councils to provide for the levy and collection of poll taxes. Agricultural lands within the city are taxable by the same rule as other city property. Weeks vs. Milwaukee, 10 Wis. 242. Janesville vs. Markoe, 18 Wis. 368. The statute which provided for the annexment of lands to a city was held void because it authorized the assessment of agricultural lands so annexed at a different rate from that of other city property. Blawson vs. Racine, 13 Wis. 398. City levy; limitation. Section 925 — 142a. The common council shall have the power to levy annually such sum or sums of money as may be sufficient for the several purposes for which taxes are authorized to be levied and to apportion the same into such funds for city or ward purposes as they may provide by ordinance or resolution; provided, a tax levied for any one year for municipal purposes, together with the tax required to be levied for state, county, county school and school district purposes, and for delinquent taxes for the preceding year, shall not exceed three and one half per cent of the assessed value of the real and personal property in the city in that year. The limitation of tax rate prescribed by this section applies to cities operating under the general charter law only. The maximum tax rate in cities operating under special charters is governed by the provisions therein contained. For limit of tax rate in counties, towns and villages see sections 776, 914 and 1074. Pp. 14, 15, 23, 100, 101. School districts; levy of school taxes. Section 40.09. The in- habitants of any school district qualified by law to vote at a school dis- trict meeting when assembled at the first and at each annual meeting in their district or at any adjournment thereof in their district shall have power: (5) To vote such tax as the meeting shall deem sufficient to purchase or lease a suitable site for a school house, to build, hire or purchase a schoolhouse and to keep in repair and furnish the same with the neces- sary fuel and appendages. (6) To vote such tax as the meeting shall deem proper for the pay- ment of teachers' wages in the district. (7) (a) To autliorize aud direct the sale of any schoolhouse, site or Tax Levies and Limitations. 17 other property belonging to the district when the same shall be no longer needed for the use of the district. (b) To levy a tax for the purpose of paying to any surety or bonding company the fee or consideration necessary to secure a bond indemnify- ing the district against any loss of moneys belonging to the district in the hands of the school district treasurer. (a) To impose such a tax as may be necessary to discharge any debts or liabilities of the district lawfully incurred. (9) To vote a tax not exceeding seventy-five dollars in any one year for the purchase of maps, blackboards and school apparatus. (10) To vote a tax not exceeding one hundred dollars in any one year for a district library, consisting of such books as they may direct their district board, at a district meeting, to purchase, said books to be se- lected under the advice of the state superintendent; provided, that any school district having less than two hundred children of school age shall not vote a tax exceeding fifty dollars in any one year for such library; and that no district containing a population of less than two hundred and fifty inhabitants shall have power to levy and collect a tax of more than five hundred dollars in -any one year for any purpose other than for the purposes prescribed in the fifth subdivision of this section, and for the payment of the principal and interest of any loan due the state. Limit of tax rate for schools. (10a) The total amount of school district tax hereafter levied in any school district in this state in any one year for building, hiring or purchasing any school building, and for the maintenance of schools, including teachers' wages and incidental expenses, shall not exceed two per cent of the total as- sessed valuation of taxable property in such school district for the preceding year. (18) At the annual meeting only, to vote a tax to compensate the treasurer and director, which in districts supporting graded or high schools shall be such sums as may be voted, and in other districts maintaining only one school not more than ten nor less than five dol- lars to each of the above oflicers, and in districts maintaining more than one school in separate buildings five dollars for each separate additional school maintainod in a separate building, provided the build- ings are at least a mile and a half apart, the distance to be measured by the nearest traveled highway. Scliool i. 1. All school district taxes, unless otherwise specially 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 ac- count of its location or the residence of its owner, is taxable in the town shall, if such locality or residence be in the school district, be likewise taxable for school district purposes. Valuation of realty. 2. 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 as- certained from such assessment roll, the town clerk shall estimate the value of the same in proportion to the valuation affixed in said assess- ment roll to the whole tract of which such lot or piece of land forms a part. 3. The town clerk shall assess the taxes so certified upon the prop- erty liable thereto, placing the same in a separate column in the next tax roll of his town, whenever so certified, before he shall have delivered the roll to the town treasui'er for collection, although after the third Monday of November; if any such tax shall not be assessed in the next tax roll after being voted it shall be assessed in that of the next succeeding year. Such taxes shall be collected or returned delinquent by the town treasurer and collected by the county treasurer in all respects like other taxes. Duties of Assessors. Section 9 25—137. The assessor or assess- ors elected or appointed under this chapter shall, within the time and in the manner prescribed by law for making the assessment of prop- erty for taxation under these statutes, make an accurate assessment 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 rela- tion to the assessment of property for taxation as may be prescribed by the council; and provided further, that the assessment roll for the entire city or the roll for each ward of the city shall be made as the council may direct. For 3etailed discussion of the powers and duties of assessors see Sec- tions 1030 to 1060 of the statutes and notes and decisions pertaining thereto. Pp. 32 to 83 Post. Reports and Statistics. 19 Reports of assessments to county clerks. Section 1004. 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 Avhich any village is situated, the taxes for which village are collected by the town treasurer, shall annually, at the time he is required by law to de- liver 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 current year and the purposes for which the same were levied; also a complete and detailed statement 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. Report of tiixes levied to tax couiinission. Section 1004a. Annu- ally, on or before the third Monday of December, a statement in detail of all taxes levied in each town, village and city during the year, shall be made and filed by the clerk thereof, with the>state tax commission. Any such clerk failing to make the statement herein provided for, and within the time above provided, shall be liable to his town, village and city for all damages caused by his delinquency. The tax commission shall prepare and furnish the blanks for such statement, as well as for the statement mentioned in section 1005. The information furnished under this section is used in determining the average tax rate on the general property of the state applicable to railroad and other public service companies under section 51.14, Statutes. Returns to tax commission. Section 1005. The county clerk of each county shall, immediately upon the receipt from the tax commis- sion of the blanks and instructions necessary for carrying out the provisions of section 1004fi, by town, village and city officers, distribute the same to such officers at the expense of the county, and shall annu- ally, on or before the thirty-first day of December, make out and trans- mit to the tax commission, on blanks furnished by it a tabular state- ment 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, a statement in detail of all county taxes levied thereon during the preceding year, and the purposes for which the same were levied and expended; and also a detuile'd statement of tlie bonded and other indebtedness of his county, of the accrued Interest thereon, if any, remaining unpaid, and the purposes for which such Indebtedness was in- curred. Any county clerk failing to make the slateniont heroin pro- vided for, within the time above provided, shall bo liable to his county for all damages caused by his delinquency. 20 Assessment and Tax Laws. Forms for the reports called for by this section have been prepared by the tax commission for the use of the county clerks. The informa- tion furnished thereby is principally used for statistical and accounting purposes. Tax comniission to collect sales' statistics. Section 1007. It shall be the duty of the tax commission to collect from time to time statistics of recorded sales of real estate in each county and of the assessed valu- ation of the lands included in such sales. In collecting such statistics, sales appearing to be made for a nominal consideration or as to which the true consideration is not stated and cannot be readily ascertained, and those in which the description of lands does not substantially correspond or cannot be identified with descriptions upon the assess- ment roll, shall be omitted; and the commission may also exclude from such statistics any other sales where for any reason the data appear to be unreliable or not serviceable. In former years the tax commission employed field agents to collect information relating to the sales of real estate. That service is now performed by assessors of income in their respective districts. Memo- randa of all transfers of real estate are obtained from records in the Register of Deed's office and transcribed on cards. They are then verified in the field, tabulated and preserved in the office of the tax com- mission. When the consideration actually paid cannot be obtained, or the transfer is a trade or between relatives or otherwise fails to repre- sent a normal or bona fide transaction the sale is rejected. The number of representative sales actually used for statistical purposes is less than half the total number of transfers. For a full discussion of the use of sales for valuation purposes, see Tax Commission Report 1914, pp. 39 to 42. Sales statistics; items for collector. Section 1008. The data to be collected as provided by section 1007 shall include: (1) The date of each instrument of conveyance or sale; (2) The date, volume and page of the record thereof; (3) A brief description of the lands conveyed or sold; (4) The number of acres, where the lands are unplatted; (5) The consideration recited in such instrument; (6) The assessed valuation next previous or nearest to the date of such instrument. (7) Such other facts as the commission may deem material. Sales' statistics to be compiled. Section 1009. The statistics for each year shall be compiled by assessment districts and by counties in tabular form, and the compilations shall be filed and carefully preserved in the office of the tax commission for use in the performance of its duties. An abstract or copy of such compilations of so much as is used by the commission in arriving at the true value for each county shall be furnished to the county clerk of such county in each year as soon as practicable after the same shall be completed for such year. The county clerk shall cause same to be laid before the county board at its next annual meeting. Reports and Statistics. 21 Crop statistics. Section 1010. 1. It shall be the duty of the assessor of each village, city, town or county, at the time of making the annual assessment of property, to collect such statistics in relation to the principal farm products and agricultural resources as may be re- quired by the department of agriculture. Such tabulation of statistics shall be forwarded to the department of agriculture on the date of the meeting of the town board of review, but not later than July 15th; and a summary thereof, in duplicate, shall be delivered at the same time to the town clerk, one of said duplicates to be forwarded without delay to the county clerk. 2. The department of agriculture shall prepare and furnish to the proper officers such blanks and instructions as may be necessary for carrying out the provisions of this section. Defective classes; st^itistics of. Section 1014. 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 state board of control the name and surname in full of each deaf and dumb, blind, insane and idiotic person in his assessment district, 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 parents, 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 state board of control, who shall compile and tabulate such returns and in- clude a summary statement thereof in its report for said years. Keturiis may be sent for; expanse. Skciion 101.^). 11 any town, city or village clerk shall have failed or neglected to transmit to the county clerk the statement required by section 1004, or if any assessor shall have failed or neglected to return the complete schedule of the deaf and dumb, blind, insane and idiotic i)ersons, as required by section 1014, or to make and file with the county clerk the certificate required by section 1010. for ten days after the time he is required by law to transmit or make tlie same, the county clerk shall in either case send a messenger to such clerk or assessor who has so failed or neglected to procure the same, and such messenger shall be entitled to receive three dollars per day ;ni(l Icn cents per niil(> foi- isnli mile necessarily traveled in the discharKc of his duty, to l)e paid out of the county treasury on the order of the ciiairman of tlie county board and county clerk. The amount so paid shall 1)0 charged to the proper town, city or village and added to and collected with the next county tax appor- tioned thereto. The county clerk sh;ill. immediately after having sent any such messenger, notify tlio treasurer of the proper town, city or vil- lage of the amount of the expense so Incurred and such treasurer shall 22 Assessment and Tax Laws. deduct such amount from the compensation of such delinquent clerk or assessor. Statement of indebtedness to secretary of state. Section 1017. Each county, city, village, town and school district clerk shall, when- ever required by the secretary of state, furnish to him a full and com- plete statement showing the bonded and all other indebtedness of his resl)ective county, city, village, town or school district, the purposes for which the same was incurred and all accrued interest, if any, re- maining unpaid. Penalty for failure to report statistics. Section 1019. Every clerk of any town, city, village or school district and every assessor who shall fail or neglect to perform 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 forfeiture 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 department with which such returns are required to be filed to cause every such forfeiture to be prosecuted for. Dog license; assessor to list dogs. Section 1624. 1. Every as- sessor shall annually and prior to the first day of July ascertain by diligent inquiry the dogs owned, harbored or kept within his assess- ment district. Every person shall answer frankly and fully all ques- tions which shall be put to him by such assessor relative to the ownership or keeping of dogs within the assessor's district. The assessor shall prepare a list containing the names and addresses of all owners of dogs in his district, the number and sex of dogs owned, harbored or kept. Such list shall be in duplicate and shall be filed with the town, village or city clerk of the district before the thirtieth day of June in each year. Said clerk shall immediately file one of said lists in his office and deliver the other to the department of agriculture. The assessor shall receive as compensation therefor the sum of twenty cents for each dog listed by him to be audited and allowed by the county board as other claims against the county, but to be paid solely out of the dog license fund. 2. Every town, village or city clerk shall keep a card index arranged alphabetically according to the surnames of dog owners, which index shall be kept to date and the cards thereof shall contain such data as shall be prescribed or required by the department of agriculture. 3. A license shall be issued by the clerk upon application being made therefor and upon payments made as herein provided. Such license shall be in the form prescribed by the department of agriculture and shall be executed by the proper town, village or city clerk. The license shall state the date of its expiration, shall bear a serial num- Reports and Statistics. 23 ber, the owner's name and address, and the name, sex, breed and color of the dog licensed. License fee not a tax. Sections 1623 to 1630 inclusive were cre- ated by chapter 527 of the Laws of 1919. This act provides for the licensing of all dogs over six months of age, and the payment of an annual license fee of three (3) dollars for each male dog and five (5) dollars for each female dog. The license provided for is im- posed under the police power of the state, primarily for the protec- tion of sheep and other domestic animals, and is not a tax in the strict sense. The administration of the law is vested in the Depart- ment of Agriculture, and in due course the necessary forms and in- structions will be issued by that department. But section 16 24 above quoted requires assessors to prepare lists of all dogs in their respective districts with the names and addresses of owners or per- sons by whom kept, and to file the same with the clerk thereof be- fore the 30th of June each year. The fee prescribed for assessors for preparing and filing such lists is probably additional to their regular compensation as fixed by the town, city and village boards. Tax limit in villages, Skction 914. The village board shall, on or before the fifteenth day of October in each year, by resolution to be entered of record, determine the amount of corporation taxes to be levied and assessed on the taxable property in such village for the current year, which shall not exceed in any one year two per centum of the assessed valuation of such property. Before levying any tax for any specified purpose, exceeding one per centum of the assessed valuation aforesaid, the village board shall, and in all other cases may in its discretion, submit the question of levying the same to the village electors at any general or special election by giving ten day.^' notice thereof prior to such election by publication in a news- paper published in the village, if any, and if there be none, then by posting notices in three public places in said village, setting forth in such notices the object and purposes for which such taxes are to ])(' raispfl imd the amount of the proposed tax. 24 Assessment and Tax Laws. CHAPTER II ASSESSMENT AND COLLECTION OP TAXES IN CITIES UNDER GENERAL CHARTER LAW Cities of first class; return and examination of rolls. Section 925 — 138. When the assessment roll or rolls shall have been com- pleted 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 there- upon 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 assessors may make such changes as may be necessary to perfect the assessment roll or rolls, and after the corrections are made the said roll or rolls shall be submitted by the tax commissioner or city clerk to the board of review. A taxpayer, who prior to the meeting of the board of review ex- amines the assessment roll, has the right to assume that the assessor will not change it thereafter, and he cannot be required to search the books again to ascertain the correctness of the entries and the compu- tation made in extending the tax on the roll. State ex rel. Pabst Brew- ing Co. V. Kotecki, 163 Wis. 101 and 104. So held, where two items appearing upon the roll as personal prop- erty when the taxpayer examined the same after delivery to the clerk but before submission to the board of review, one of which was after- wards transferred to the real estate column by the assessor. Idem. Boards of review, cities under general law. Section 9 25 — 139. 1. In cities of the first class, the mayor, clerk, tax commissioner and assessor or assessors shall constitute a board of review, and in all other cities the mayor, city clerk and such other officer or officers, other than assessors, as the common council shall, by ordinance, de- termine shall constitute a board of review. Salary. 2. In all cities except those of the first class the common council, shall, by ordinance, fix the salaries of the members of the board of review. See note to section 1060, page 84. Cities — Assessment and Tax Rolls. 25 Meeting of. 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. Delivery of rolls. 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 valua- tions, to the city clerk, who shall preserve the same in his office. For date when the assessment roll as corrected by the board of re- view shall be delivered to the town, city or village clerks, see section 1064 and notes, pages 92, 93. Board of public works; estimates of expenses. Section 925 — 142. On or before the first day of October in each year the board of public works, if there be one, shall file with the city clerk a detailed state- ment of the amount of money that will be required for the ensuing fiscal year in such department; and the city comptroller or the officer performing his duties shall likewise file a statement of the amount required by the police and fire departments, the general and library fund, and for the purpose of paying interest for the ensuing year on the public debt and five per cent of the principal thereof. The city clerk shall place such estimates before the council at its next regular meeting, and the council shall thereupon, by resolution, levy such sums of money as may be sufficient for the several purposes for which taxes are authorized, not exceeding the amount provided by section 925 — 142a. And in making such levy they shall take into consideration the esti- mated amount that will be received by the city during the fiscal year from licenses or from any other source. Efifect of estimates. Under a section quite like this it has been held that the estimates required are merely aids to the judgment of the council, not limitations on its general power, and that the levy of a certain sum for the "general fund" is not invalid because it was not included in the estimates filed, nor because there was no detailed stateniont of the items of wliich it was made up. And under a pro- vision like sec. 925 — 153, though the levy was void, equity would not set aside a sale of land based tliercon and for other taxes without payment as a condition of relief, it not appearing that the tax levied in pursuance thereof was excessive or unequal: Hayes v. Douglas Co., 92 Wis. 429. Tax roll and warrant in cities; apiK)rtionment; .school tax. Sec- noN 925 — 143. It shall be the duty of the city clerk to make out a complete tax roll in the manner and form provided by law, and as soon aa practicable after tlie levy shall have been made by the council as prescribed In the preceding section, and the certificate of the county clerk showing the amount of state iind county taxes apportioned to the city shall have been received, to cause the same to be extended upon such tax roll upon a uniform prMCtntage by setting opposite the de- scription of each lot. tract or i)arcel of land, and to the name of each 2G Assessment and Tax Laws. person named in said roll, in proper columns, such proportionate share of the sums of taxes so levied as may be chargeable upon such lot, tract or parcel of land or against such person, and also enter and extend upon such tax roll all special assessments required to he en- tered thereon. To such tax rojl shall be appended a warrant signed by the mayor and clerk, substantially in the following form: Tax warrant iii cities. To , city treasurer of the city of : You are hereby required to collect from each of the persons and cor- porations 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 corpora- tion 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 are first to pay to the treasurer of said county, on or before the second Monday of ^'ebruary next, the sum of • for state taxes, you are to retain and pay out as city treasurer according to law the sum of , and the ibalance of said moneys you are required to pay to said treasurer for county purposes on or before the fifteenth day of March next by which day you are further required to make return to said treasurer of this warrant with said roll annexed, together with your doings thereon as required by law. Dated the day of , 19 — . , Mayor. , Clerk. And in cities where the school district system is in force the city clerk shall, upon the receipt by him of the statement or statements of the amount of school tax apportioned to the part of the district or dis- tricts respectively within such city, extend the same upon the tax roll and apportion the same as required by law. And in such cities the warrant for the collection of taxes shall, in addition to the other afore- said directions, therein require the city treasurer to pay out according to law, from the money so collected by him, to the person or persons lawfully entitled thereto the amount of the district school tax col- lected by him thereunder. See note to section 1081, page 110. Evidence, roll and warrant as. Sixtion 925 — 144. The tax roll and warrant thereto attached shall be prima facie evidence in all courts that the property therein described and persons therein named were subject to taxation and to the special assessments therein entered, and that the assessment was just and equal, and the same shall be delivered to the city treasurer on or before the fifteenth day of Decem- ber in each year. Collection of Taxes. 27 Taxes, cancellation of in cities. Section 925 — 145. After the tax roll shall have been thus delivered to the treasurer it shall not be law- ful for the council to remit, annul or cancel any tax specified therein except in the following cases: 1. When a clerical error has been made in the description of the property or in the extension of the tax. 2. When improvements on lots were considered in making the assess- ment roll, where the improvements did not exist at the time fixed by law for making the assessment. 3. When the property is exempt by law from taxation. 4. When a person has been assessed the same year for the same prop- erty in more than one ward or place. Special assessments, how carried out. Section 9 25 — 146. All special assessments shall be carried out on the tax roll in a separate column or columns opposite the lots or tracts upon which the same may be a lien, and the . treasurer shall have the same authority with reference thereto as if the amount of such lien was a general tax. The proceeds of special assessments belong to the holders of the certificates issued to pay for the improvement for which the assess- ment was made. Whether collected by the local or county treasurer they should be preserved as a trust fund to pay the holders of the improvement certificates. For that reason they are required to be entered separately on the roll, and in case of non-payment returned separately to the county treasurer and separately sold by him unless redeemed. In case of delinquent return special assessments should not be credited to the district returning the same nor charged to the county. They remain throughout the property of tlie improvement certificate holders. See sections 926- ISS to 926—138; State ex rel. Donnelly vs. Hob<\ 106 Wis. 411. Treasurer's notice to la.vpayer. Section 925 — 147. On the re- ceipt of such tax roll the treasurer shall give one week's notice thereof in the oflficial paper; such notice shall specify that the taxes must be paid on or before the thirty-first day of January following. See section 1090 aulhorizing the common council of cities of the second, third or fourth class by two-thirds vote to extend the time for the payment of taxes without penalty until the first day of March. Page 132. Collection of taxes. Seregoing section all personal property is re- quired to be assessed as of the first day of May, except as otherwise prescribed hy Section 1040 of the statutes. This does not mean that the actual view and valuation must be made on the first day of May, as that would manifestly be impossible in most districts. The statute in this respect is directory. The actual assessment may be made at any time during the assessment season. State v. Zillman, 121 Wis. 472. The assessment when made is governed by the ownership, location and condition of the property existing on May first. "No change of lo- cation or sale of any personal property after the first day of May in any year shall affect the assessment made in such year." Section 1040 of the statutes. Real property, when assessed. By the terms of the statute, real estate may be assessed at any time between the first dav of May and the sitting of the board of review for such district. This provision is also directory, according to the rule in the Zillman case, supra, and the assessor may continue his duties after the time fixed by law for the meeting of the board of review in order to complete the assess- ment. Under this section it was held that lands which cease to be exempt from taxation on i-he eleventh of May were properly assessed for that year, and that it was immaterial whether they had been placed on the roll before or after that date. Wis. Cent. R. R. Co. v. Lincoln Co.'. 57 Wis. 137. Under the decision of the supreme court in the case of Wausau In- vestment Co., 163 Wis. 283, the first Monday in August, when the com- pleted assessment roll is required to be delivered to the clerk for filing, What Property Taxable:. 37 Is the date for determining whether property is exempt or taxable. If property previously held by an exempt owner is transferred to a taxable owner before that date, it is taxable for the year but if trans- ferred after that date it is exempt. The same rule applies when an exemption of given property is created or revoked by the legislature. The status and ownership of the property on the first Monday in August of any given year is the test of taxability or exemption. All property. Section 1034. Taxes shall be levied upon all prop- erty in this state except such as is exempted therefrom. All swamp and overflowed lands which have been or may be contracted for sale by any county board or commissioners pursuant to law shall be assessed and taxes thereon collected as in other cases. The above is the most important section of the statutes relating to taxation. It is at once the charter of the assessor's authority and the measure of his power to assess property. It imperatively requires that "Taxes shall be levied upon all property in this state except such as is exempted therefrom." Failure to comply with its requirements is at- tended hy serious consequences. Thus it has been held that inten- tional omission from the roll of property liable to taxation invalidates all taxes levied in the assessment district, whatever may have been the motive of the assessor in omitting it. This rule was applied in the case of a vacant lot owned by a religious association which the as- sessor believed to be exempt. Green Bay & Mississippi Canal Co. v. Outagamie Co., 76 Wis. 587; see Smith v. Smith, 19 Wis. G15; Johnson V. Oshkosh, 65 Wis. 473. The foregoing decisions were rendered before the adoption of sec- tion 1059 of the statutes, authorizing the assessment in subsequent years of property previously omitted from the roll, and sections 1087 — 45 to 1087 — 57, authorizing reassessments. In view of these remedial provisions it is not believed that the unintentional omission of taxable property would defeat an entire assessment. But the importance of placing all taxable property on the roll still remains, because failure to do so operates to cast the burden which the omitted property would bear upon that which is actually assessed and thus produces inequality. Double taxation. Assessors are cautioned to be on guard against the claim of exemption on the ground of double taxation on the theory that the same property has been assessed in another form or to some other person. In the case of the Second Ward Savings Bank v. Mil- waukee, 94 Wis. 587, it was held that "in order to render taxation double the same person or a known subject of taxation must be re- quired to contribute twice directly to the same burden while other sub- jects of taxation are required to contribute but once." More broadly stated, the rule seems to be that double taxation means the taxation of the same property to the same person in the same jurisdiction twice In the same year. The fact that any given property is ta.xed in an- other state does not prevent its taxation in this state. The interest of a corporation and that of its stockholders arc distinct and both in- terests may be taxed unless expressly exempted. Abstract books. Abstract books are subject to taxation as prop- erty. Leon Land Co. v. Hquallznlion Board (Iowa-, 53 N. W. 94; Booth Abstract Co. v. Phelps (Washington). 36 Pac. 489. Property in this state. Under former statutes moneys and credits secured by mortgages on land in another state in the liands of an agent in that state to be loaned, collected and reloaned but belonging *y'i JilJiH^j 38 Assessment and Tax Laws. to a resident of this state were held to be "property in tliis state" and taxable here, tstate v. Gaylord, 73 Wis. 316. But this class of prop- erty is now exempt under section 2 of chapter 658, laws of 1911. Definition of real estate. Section 1035. The terms "real prop- erty," "real estate" and "land," when used in this title, shall include not 'only the land itself but all buildings, including buildings on leased land and all fixtures, improvements thereon and rights and privileges appertaining thereto, and also private railroads and bridges. Chap. 244, 1919. Amended by Chap. 463, 1917, and Chap. 244, 1919, by adding the words "including buildings on leased land" and the words "also private railroads and bridges." The object of the amendment was to require buildings on leased land and private railroads and bridges to be as- sessed as real estate and thus prevent the taxes paid thereon from being used as an offset to income taxes. iFor method of assessing buildings on leased land see Sec. 1043 and note. p. 60. Bights and privileges to be included. All rights and privileges connected with and belonging to any given description of real estate, such as water privileges, mineral rights, easements, and special fran- chises should be valued in connection with and as part of the land to which they attach. Sec. 1052, 37 Cyc. 1072, Spensely v. Valentine, 34 Wis. 154; Smith v. Ford, 48 Wis. 115, 163. An easement appurtenant to land like the right to draw water on certain lots is properly as- sessed in connection therewith. The fact that the lots are unimproved and no race is constructed to or upon them is immaterial. Spensely v. Valentine, supra. It seems that such an easement cannot be assessed separately from the dominant tenement. Smith v. Ford, supra. Riparian rights. In assessing riparian lands adjacent to an unde- veloped water power the value of the water privilege of each parcel should be added to its value as land; and such water privilege value should be arrived at by determining the relation it bears to the value of all the water privileges considered as a. unit. Bradley Co. v. Rock Falls, 166 Wis. 9. Permanent improvements for the development of a water power ex- tending into two or more assessment districts such as dams and power houses should each be assessed in the district where located. Where a dam or bridge is constructed across a stream constituting the boundary line between assessment districts the portion of the structure extend- ing to the center of the stream should be assessed in the district in which located. Union Water Power Plant v. Auburn, 37 L. R. A. 651; Pingree v. County Commissioners, 102 Mass. 76. Amoskeag Company V. Concord, 66 N. H. 562. Fixtures. The supreme court has repeatedly held that machinery and similar property located and used in connection with a building are to be considered as fixtures, (1) when actually annexed to the realty; (2) when adapted to the use or purpose to which the realty is devoted, and (3) when such property has been placed in the building with the intention of making it a permanent accession to the freehold. The latter is the. controlling consideration. Rinzel v. Stump, 110 Wis. 287; Barrington v. Evenson, 127 Wis. 36; State ex rel. Gisholt M. Co. v. Norsman, 168 Wis. 442. The case last cited is the most recent and illuminating decision of the supreme court on the assessment of fixtures, and it was there held that "machinery adapted to the purposes of a manufacturing plant What Property Taxable. 39 becomes when installed therein and connected with the building by wires or belts a part of the freehold, and the land, buildings, and ma- chinery so attached constitute an entity, and pass by deed, mortgage, or other conveyance of the land." The machinery assessed as fixtures in that case ranged from very small machines to those weighing thirty to forty thousand pounds all adapted to the purposes of the plant. For the most part they were held in position by their own weight and were neither bolted nor screwed to the floor but were all attached either to electric motors by wires or to the steam power plant by belts and pulleys. All parts of the concrete floor were of sufHcient strength to support the weight of the heaviest machines which were occasionally moved from place to place in the factory to suit the varying convenience and necessity of the plant. They were all assessed as fixtures constituting part of the realty under this section and the assessment was approved by the supreme court. Private railroads. This section as amended requires private rail- roads to be asesssed as real estate. Where the right of way is owned in common with the land through which it extends the entire value of the railroad property should be determined as a unit and the propor- tionate part of such value added to the value of each district. But when the right of way is leased from a third party or held under ease- ment separate and apart from the land, the value of the railroad prop- erty should first be determined as a unit including therein the value of such leasehold or easement, and assessed to the railroad company. The land should then be separately assessed to the owner thereof sub- ject to such leasehold or easement interest. Definition of personal property. Section 1036. The term "per- sonal 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 shore or abroad; ferry boats, including the franchise for running the same; ice cut and stored for use, sale or shipment; and all goods, wares, merchandise, chattels, and effects, of any nature or description, having any real or marketable value, and not included in the term "real properly," as above defined. This section was amended by Section 463 of the Laws of 1917 by striking out the words "l)ui]dings upon leased lands if such buildings have not been included in the assessment of the land on which they are erected." Buildings of every character, whether hold in common v.ith the land on which erected or located on leased lands, should be assessed as real estate under sections 103.'> and 1043 of the statutes, except buildings and imi)rovements owned by and used in the opera- tion of public utilities exercising a special franchise and charged with public duties. Pro|K;rty of juiblic ulilitios. The real estate of public utility companies operating under a franchise, such as steam and street railways. eUictric light, water and power companies, used in connec- tion with and reasonably necessary to carry on their business, is drawn to and assessed in connection with the franchise as personal properly, and therefore cannot be separately assessed as real estate. WUiHhhiirn V. Wnshhvrn Water Works Co. 120 Wis. 575; State v. Anderson, 90 Wis. n.'iO; Monroe Water Works Co. v. Monroe, 110 Wis. 11. Generally speaking, lands owned by any such company not 40 Assessment and Tax Laws. necessarily used in connection with its business should be assessed as real estate. In the Washburn case supra it was held: "that all the property of public service corporations such as street and other rail- way companies, and public lighting companies, whether real, personal or mixed, in the ordinary sense of those terms, including franchises other than the mere right to be a corporation, is one entire indivisible thing; that all the parts partake of the nature of the franchise from which springs the public duty, and as that is deemed to be personalty, all should be regarded as such." Assessment of dams. Where a flooding dam was built by a quasi public corporation, chartered for the purpose of improving navigation of a river used solely for such purpose or was valuable only in con- nection with the franchise of the company and essential to the full exercise of the corporate right and franchise, it was held that the value of such dam in connection with this franchise should not be included in the value of the land on which it is built in the assess- ment of such land for taxation. Yellow River Impt. Co. v. Wood Co. 81 Wis. 554. Watei-works. It was said in Fond du Lac Water Co. v. Fond du Lac, 82 Wis. 322, that this section not only requires all property not exempted to be taxed, but requires that the franchises and privileges of a corporation, which are clearly property of the corporation should be taxed. It is not to be implied from this section that the mains, pipes and hydrants, with the rights and franchises of a water company by which alone its works are made valuable and productive, can be assessed by a mere description of the lots on which the pumping works are situated, and this,* too, without any reference to the water works in connection with which the lots are used. ImproTements on homestead lands. Section 1037. 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 domain," approved May twentieth, one thousand eight hundred and sixty-two, and which shall be actually occupied and improved by the person so entering the same or his heirs, shall be subject 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. The word "improvements" as used in this section includes every- thing done upon the land which adds to its value such as buildings, clearing, draining, fencing, etc. In this respect it differs from the meaning of the term as used in section 1052 which is confined to build- ings and similar structures. The land itself cannot be assessed until the homesteader has made his final proof and payment, and otherwise complied with the home- stead law so as to be entitled to patent. When all conditions of the homestead law have been complied with so as to entitle the entry- man to patent, the land itself becomes liable to assessment as real estate the same as if the patent had been received. Wis. Cent. R. R. Co. V. Price Co. 64 Wis. 579; same case, 133 U. S. 496; Farnham v. Sherry, 71 Wis. 568. Exemptions. 41 CHAPTER IV PROPERTY EXEMPT FROM TAXATION General Explanation The following section deals with the subject of exemptions and contains the pricipal provisions of the statutes relating thereto. It should be borne in mind, (1) that the exemptions prescribed by this section relate to the property tax only and have no application to income, inheritance occupation or other forms of taxation; (2) that all exemption statutes are to be strictly construed and that only such exemptions can be allowed as are clearly authorized by law. In other words, unless the person claiming the exemption brings himself clearly within the provisions of the statute the exemption should be denied. The supreme court of the United States early adopted the rule that "Exemptions from taxation are regarded as in derogation of the sover- eign authority and of common right and therefore cannot be extended beyond the express terms of the language used." Bailey v. McGuire 22 Wallace 215; Phoenix Insurance Co. v. Tenn. 161 U. S. 174; Yicks- burg V. Dennis 116 U. S. 668. The same rule has been adopted by the supreme court of this state. State ex rel. Bell v. Harshaw, 76 Wis. 240; Katzer v. City of Milwaukee, 104 Wis. 16; Agr. Assn. v. Douglas Co., 104 Wis. 429. In the case of Katzer v. Mihvaukee, it is said that "statutes exempting prop- erty from taxation are to be strictly construed and if the mean- ing of such a statute is fairly ambiguous or uncertain as to a specific piece of property or owner, it is the duty of the court to resolve the doubt in favor of the taxability of the property." This is the universal rule where the eflect of the exemption would be to relieve the property from taxation altogether. ^V^l^•n liberally construed. Where, however, a special method of taxation is prescribed as to any given item or class of property, and in consideration thereof it is exempted from taxation under the general law, a more lib(>ral rule of con.struction prevails. Milwaukee E. R. d L. Co. V. Milwaukee, 95 Wis. 339; Duliith 8. S. d .1. Ry. Co. V. Douglas Co. 103 Wis. 75; Merrill R. d L. Co. v. Merrill 119 Wis. 249. This rule was expressed in the last montionod case as follows: "Where a statute in terms exempting itroix'ity from general taxation is only a part of a general statutory sclionie sub- stituting a license fee or other impost in lieu of general taxation, such statute is to be construed liberjiliy in lavor of the person re- quired to pay taxes in th(! substituted form." This latter rule ap- I)lles to street and steam railroads and other similar property not subject to local assessment. As questions under the latter rule will seldom arise, local asses-sors are cautioned to resolve all doubts in favor of taxability and assess all property which does not come clearly within the terms of the exemptions contained in this section. 42 Assessment and Tax Laws. ' The statute is divided into 41 subsections, each dealing with a particulai' item or class of property, and the comments and explana- tions bearing on the subject are given under the subdivisions of the statute relating to the same. Property exempt from taxation; enumeration of. Section 1038. The property in this section described is exempt froin taxation, to wit: 1. That owned exclusively by the United States or by this state; but no lands contracted to be sold by the state shall be exempt. (2) Lands owned or occupied free o f rental exclusively by any county, city, village, town or school district, or by any free public library; also lands and personal property possessed, managed and controlled exclusively for the public use as park lands or grounds, or for the maintenance of parks, parkways, boulevards or pleasure drives by any city or village. But lands purchased by counties at tax sales shall be exempt only in cases provided in section 1191. Amended by chap. 558, 1919. Government lands. The state cannot tax lands while the title remains in the United States nor while it holds them as trustee of the United States. Tucker v. Ferguson, 22 Wall. 572; W. G. R. Co. V. Taylor Co. 42 Wis. 52. But as soon as the title has passed tc a railroad company by its having earned the lands, whether patent has been issued or not, the land becomes subject to taxation. W. C. R. R. Co. V. Price Co. 133 U. S. 496; Farnham v. Sherry, 71 Wis. 568; W. C. R. R. Co. V. Comstock, 71 Wis. 88. A patent is prima facie evi- dence in respect to the time when the land became taxable. Eaton v. Lyman, 33 Wis. 34. State lands. Lands owned by the state are not subject to taxa- tion but lands conveyed to the state in trust to build railways are taxable after the trust is executed and the title has been vested in the company. Lands granted to this state for the Fox and Wis- consin river improvement did not become subject to taxation on being conditionally granted to the improvement company. Den- niston v. Unknown Owners. 29 Wis. 351. As to lands mortgaged to the state see Reynolds v. Weiss, 27 Wis. 450. Under a former statute it was held that lands in possession of a city under an option to purchase them, but without any obligation to pay the purchase price, were not exempt from taxation. Milwaukee v. Milwaukee Co. 95 Wis. 424. Wisconsin Orphans' Home. Lands held in trust by the trustees of the Wisconsin Orphans Home "for the benefit of the children" were not owned exclusively by the state within the meaning of this subdivision so as to be exempt from taxation. Comstock v. Boyle 144 Wis. 180. Lands owned by one municipality and located within the boundaries of another such as stone quarries, power plants, etc. are exempt under this subdivision. Municipal bonds. (2m). Any and all bonds issued by any county town, city, village, school district or board of school directors of any town organized under the township system of school government in this state, shall hereafter.be exempt from taxation. §ee note to subdivision 10 of this section, page 46, Exemptions. 43 Religious, scientific, literary, educational or benevolent associa- tions. (3) Personal property owned by any religious, scientific, literary, educational or benevolent association, or by fraternal societies, orders, or associations operating under tbe lodge system, used exclu- sively for the purposes of such association, and the real property necessary for the location and convenience of the buildings of such association and embracing the same, not exceeding ten acres ; provided such real or personal property is not leased or otherwise used for pecuniary profit; 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 leasing of such parsonages, shall not render them liable to taxation. The endowment funds and real and personal estate of any public library association, organized under the law's of this state, which, or the income of which, shall be used or invested for the purposes of such association. The endowment funds and the real and personal estate of any corpora- tion formed solely to encourage the fine arts, organized under the laws of this state, without capital stock, and paying no dividends or pecun- iary profits to its members. Such real and personal estate comprised under any endowment or trust, or such proportion of the true value of such real or personal estate, as under the terms of such endowment or trust is specifically held for the benefit of the state historical society of Wisconsin organized under the act of the legislature, approved on the fourth day of March, one thousand eight hundred fifty-three. Amended by chap. 560, 1919. This is the most important subdivision of the exemption statute from an administrative standpoint. It was amended by Chapter 554, 1915, by adding "fraternal societies, orders or assocations operating under the lodge system," and by Chapter 560, 1919, by adding the last sentence relating to exemption of property held in trust for the benefit of the State Historical Society. The effect of the amendment of 1915 was to establish the character of fraternal .societies as charitable or benevolent associations, and thus entitle them to exemption subject to the conditions imposed on the other associations enumerated. These conditions are (1) that the association claiming the exemption is religious, scientific, educational or benevo- lent in Tact; (2) that such association is the owner of tlie property claimed to be exempt except in the case of parsonages; (3) that the property is necessary for the convenience and used exclusively for the purposes of such association and (4) that such property is not used for pecuniary profit except through occasional leasing of the building thereon for schools, public lectures or concerts. All these conditions must exist to entitle such association to the exemption. If one of them Is lacking tlie exemption cannot be allowed. Church proi)erty. In the case of a vacant lot owned by a religious a.ssociatirin in the city of Appleton the exemption was denied not- withstanding that a church building had been erected thereon be- tween the time of assessment and the commencement of the action. It was Intimated, however, that if the society had already com- menced to liiiiUl on such lot and the building was in i)rogn!H3 of 44 Assessment and Tax Laws. completion it nii.aht be exempt. Oreen Bay d Miss. Canal Co. v. Outagamie Co., 76 Wis. 587. In the case of Katzer v. City of Milwaukee, 104 Wis. 16, it was held that land conveyed to an archbishop of the Roman Catholic Church by deed running to him as an individual was not exempt from taxation although it was shown that the land had been pur- chased by the diocese as a residence for the archbishop; that it was actually occupied by him and that it was customary in such cases to take title in the name of the archbishop individually in trust for the diocese. These two cases establish the law that neither owner- ship without use nor use without ownership is sufficient to secure the exemption. Both ownership and use must concur. A corporation organized under ch. 86, Stats., for benevolent and educational purposes, even though organized by a religious order of the same name as the corporation and incidentally conducting religious services in a hospital maintained by it, is not a "religious corpora- tion." It seems that the term "religious corporation" means a cor- poration organized in connection with a church under ch. 91, Stats. U. 8. Natl. Bank v. The Poor Handmaids, 148 Wis. 613. Parsonages. A different construction was given to the clause re- lating to parsonages. In the case of Gray v. Lafayette Co. 65 Wis. 567, it was held that the word "rented" as used in this subdivision applied to a residence owned by a layman and rented to a church association as lessee for the use of its pastor, and that the word "leasing" applied to parsonages owned by the church and leased to other persons. Benevolent associations. In case of -S^. Joseph's Hospital v. Ashland Co. 92 Wis. 636, it was held that property used for hos- pital purposes owned by sisters of a religious order organized with- out capital stock and paying no dividends or pecuniary profit to the Individual members, in which destitute patients were received with- out charge, was exempt from taxation as a benevolent association, notwithstanding that a charge was made against patients who were able to pay, the proceeds after paying expenses being loaned with- out interest to build other hospitals or similar property. On the authority of this and similar cases in other jurisdictions it is believed that property owned by Young Men's Christian Associations, Salvation Army posts and like organizations used exclusively for the purposes of such organization and not conducted for pecuniary profit come within the exemption. Commonwealth v. Y. M. C. A., 116 Ky. 711; Auburn v. Y. M. C. A., 86 Main 244, 37 Cyc. 945. Educational Associations. The property of all educational associa- tions to the extent prescribed by the statute is exempt from taxation when exclusively used for the purpose of such association and not conducted for pecuniary profit. While the authorities are not uniform on the subject the general rule is that the exemption extends to build- ings erected by colleges or academies on their lands as residences for instructors. Harvard Colleae v. -Cambridge Assessors 175 Mass. 145; Ramsay County v. McAllister College v. St. 46 Iowa 275. The exemption does not extend to commercial colleges and other similar institutions conducted for pecuniary profit. Agricnltural societies. (4) Personal property owned and used exclusively by the state or any county agricultural society, and the lands owned and used by any such society exclusively for fairgrounds Exemptions. 45 The exemption conferred by this subdivision is limited to property owned and used exclusively by agricultural societies. Lands occupied by county agricultural societies as lessee are not entitled to the exemp- tion: AgriciiUural Society v. Douglas Co. 104 Wis. 429. Fil-e companies. (5) Fire engines and other implements used for extinguishing fires, owned or used by any organized fire company, and the buildings and necessary ground connected therewith owned by such company, and used exclusively for its proper purposes. Indians. (6) The property of Indians who are not citizens, ex- cept lands held by them by purchase. It will be observed that the exemption granted by subdivision 6 is limited to Indians who are not citizens and is confined to lands ac- quired by purchase.. Property owned by Indians who have severed their tribal relation and are citizens of the United States is subject to taxation. Sec. 12 of Chapter 5 of the Statutes defines three classes of Indians who are citizens: (1) Persons of Indian blood who have been declared citizens of the United States by act of Congress; (2) civilized persons of Indian descent not members of any tribe; (3) civilized descendents of Indian tribes residing in this state outside of reservations who have relinquished all tribal relations and receive no aid from the United States. Neither property belonging to Indians within a reservation nor property which the government of the United States holds in trust for Indians or over which it exercises guardianship is taxable under state law. Farrington v. Wilson, 29 Wis. 383; V. S. V. Richard, 188 U. S. 432; Wisconsin v. Hitchcock, 201 U. S. 202. Under the Dawes Act Indians become citizens when they have re- ceived their allotments of land. In re Heff, 197 U. S. 488; U. S. v. Thurston Co., 143 Federal 287. Cemetery associations. (7) Lands owned by any cemetery asso- ciation used exclusively as public burial grounds and tombs and monu- ments to the dead therein; including lands adjoining such burial grounds, and greenhouses and other buildings and outbuildings there- on, owned and occupied exclusively by such cemetery association for cemetery purposes; all articles of personal property owned by any cemetery association necessarily used in the care and management of such burial grounds, and all funds exclusively devoted to such pur- poses; all flowers and ornamental plants and shrubs raised for the decoration of such burial grounds, and which may be sold in the manner and for the purposes mentioned in section 1449; also all j)'op- erty held by donation. beque.st or in trust for cemetery associations under the provisions of section 1447. (8) Pensions receivable from the United States. Under Sec. 776 the electors of a town have power to raise money by taxation for cemetery purposes notwithstanding the provisions of Sec. 1440 devoting to that purpose the proceeds from the sale of lann. Hixon V. Onrida Co., 82 Wis. 515. Corporate stork. (9) Stock in any corporation in this state which Is required to pay taxes uF)on its property in the .same manner as individuals. 46 Assessment and Tax Laws. Moneys, debts due. (10) All moneys, all debts due or to become due to any person, and all stocks and bonds not otherwise specially provided for. Nothing herein shall be construed to exempt from tax- ation any mortgagee's interest in real estate. Under subdivision 9 above it was held that a foreign corporation having property and agents, and licensed to do business in Wisconsin was "in the state" within the meaning of the statute, and that stock in such corporation held by a resident of Wisconsin was exempt from taxation. State ex rel. Trust Co. v. Luech, 156 Wis. 121. The assess- ment considered in the above case was made before the adoption of the income tax law and concurrent exemption of "all stocks and bonds not otherwise provided for" prescribed by subdivision 10 following. The broader exemption contained in the latter act impliedly repealed or rendered nugatory subdivisions 9 and 2m preceding. It should be borne in mind, however, that all of these provisions exempting stocks, bonds, and like securities from taxation refer to the property tax only. Interest and dividends from such stocks and bonds, in- cluding interest on bonds issued by Wisconsin municipalities, are taxable under the income tax law. The last sentence of subdivision 10 was inserted to guard against interference with the taxation of mortgagee's interest in real estate under Sections 1042c to 10421 of the Statutes, but as these sections have since been repealed by Chapter 284, 1915, this provision is effectually nullified. Wearing apparel, furniture, etc. (11) Wearing apparel, includ- ing personal ornaments and jewelry habitually worn, family portraits, private libraries, not exceeding in value two hundred dollars, kitchen and other household furniture and furnishings, one piano, organ or melodeon and other musical instruments, and also growing crops, in- cluding ginseng, and other medicinal plants. Personal ornaments, jewelry habitually worn and household furniture and furnishings were added to the exemption by the amendment of 1911. The limitation of household furniture and musical instruments to two hundred dollars in value was stricken out by the same amend- ment. The words "including ginseng and other medicinal plants" were added by the amendment of 1907. As the subdivision now stands, all wearing apparel, including personal ornaments and jewelry habitually worn, all kitchen and household furniture and furnishings, one watch, one sewing machine, one bicycle and one piano, organ or other musical instrument are exempt without limitation of value. Miscellaneous property. (Ha) (a) The tools of a mechanic kept and used in his trade and farm, orchard and garden machinery im- plements and tools, actually used in the operation of any farm, orchard or garden. (b) One bicycle used by the owner in his business or for pleasure, not including any machine propelled in whole or in part by any mechanical agency; (c) One sewing machine kept for the use of the owner or his family; (d) Firearms kept for the use of the owner not exceeding in value twenty-five dollars; (e) Not exceeding five colonies (swarms) of honey bees, kept for the use of the owner and his family; Exemptions. 4? (f) Poultry not exceeding in value twenty-five dollars; (g) And all farm animals born after the thirty-first day of December next preceding the day of assessment. (h) One watch carried by the owner. (12) Provisions and fuel provided by the head of a family to sustain its members for six months; but no person paying board shall be deemed a member of a family. Tools and uiacliinerj". The limitation of value has also been removed from all tools of a mechanic kept and used in his trade and all tarm, orchard and garden machinery and tools actually used in operating the same. All such property is now exempt without limitation of value. Private libraries are exempt to the extent of two hundred dollars in value, but taxable above that point. Libraries of professional men such as physicians, lawyers and architects are considered private libraries within the meaning of this subdivision. Threshing machines, feed mills, motor engines and portable sawing machines owned by farmers and generally used in threshing or grinding grain or sawing wood for hire are not considered farm machinery and do not fall within the exemption. They should therefore be assessed to the owner under the head of "other personal property." Stationary machines of similar character principally used by the owner on his own farm would seem to be within the exemption, even if occasionally used in doing work for others for hire. See Cawker v. R. R. Comm., 147 Wis. 320. The exemptions prescribed by subdivisions 11 and 11a supra are con- fined to the articles enumerated when used for personal or household purposes. All such property is ta.xable when carried in stock as mer- chandise or held for sale as commodities. Sec. 1040, pages 54-58. Insurance companies. (13) All personal property of all insur- ance companies that now are or shall be organized or doing business in this state. All insurance companies doing business in this state are required to pay taxes on their gross premiums at the time and in the manner pre- scribed by Sections 51.31 to 51.344 of the Statutes. Heal estate of insur- ance companies is taxable locally in the same manner as other real estate and the exemption of this personal property and income is in the nature of compensation for the taxes paid by them on gross premiums. The license fee imposed upon life insurance companies by Sections 51.31 to 51.344 are privilege or occupation taxes; and while not subject to the constitutional provision tiiat the rule of taxation shall be uni- form they are subject to the general euuality clause of the state con- stitution and the clause in the fourteenth amendment of the United States Constitution guaranteeing equal protection of tlie law. North- western Mutual Life Insurance Co. v. State, 163 Wis. 484. The license fee method of taxing insurance conii)anies was upheld by the court on the ground that tlie disparity between the tax so imposed and that which they would bear if taxed upon their income or personal property was not so great that the statute could be called arbitrary or discriminatory, and this decision was allirnied by the United States supreme court. N. W. Mut. Ins. Co. v. Wis. 247 U. S. 132. liiUliond, telograph oompanios. Subdivision 14, relating to the ex- emptions of certain railroad jiroperty. was repealed by Chapter 692, Laws of l!tl3 and Hiihdi vision 15, relating to the exemption of telegraph 48 Assessment and Tax Laws. companies, was repealed by Chapter 494, Laws of 1905. The substance of both these subdivisions was consolidated and traiisferred to Chapter 51 relating to the taxation of public utilities and now" appears as section 51.24 of the statutes, which reads as follows: "Section 51.24. Exemption from other taxation. The taxes im- posed by this chapter upon the property of the companies defined in section 51.02 shall be in lieu of all other taxes on such property necessarily used in the operation of the business of such companies in this state, except that the same shall be subject to special assess- ment for local improvements in cities and villages and except the real estate of telegraph companies which shall be subject to local taxation like the property of individuals. The taxes so imposed and paid by such companies shall also be in lieu of all taxes on the siiares of stock of such companies owned or held by individuals of this state and such shares of stock in the hands of individuals shall be exempt from further taxation." Railroads and street railways. Under chapter 51 the tax commission is required to assess the property of all steam and street railways and other state wide public service companies as a unit. The assessment so made covers only the property of such companies as is used or em- ployed in their operation and reasonably necessary to the conduct of their business. This includes the "franchises, rights-of-way, road beds, tracks, stations, terminals, rolling stock, poles, wires, cables, devices, appliances, instruments and equipment" of such companies as a matter of course and "all other real and personal property used or employed in the operation and conduct of the business." The exemption conferred by section 51.24 is limited to so much of such property as is "necessarily used in the operation of the business of such companies in this state." Public utility, property locally taxable. The only question for lo- cal assessors to determine, therefore is whether any given parcel or des- cription of public utility property is in fact used or employed in the operation of its business or reasonably necessary for that purpose. This must be determined according to the principles laid down by the courts from which the following rules are deduced; (1) All property of a railroad or other public utility company used exclusively in carry- ing on the business of such company is exempt from local taxation. (2) All property of a railroad or other public utility company not used in the operation or conduct of its business is taxable locally like the property of individuals. (3) Property of a railroad or other public utility company which is partly used for utility purposes and partly for other purposes not connected with the operation of the utility or which is intermittently used for both purposes is taxable or exempt according to its principal use. If principally used for railroad or utility purposes, it is exempt Tiom local taxation, but if principally used for private pur- poses or not used at all it is taxable. In determining whether any description or parcel of railroad or utility property is subject to local assessment, the law should be liber- ally construed in favor of the utility company. Mil. El. Ry. Co. v. Milw. 95 Wis. 339; Merrill R. d L. Co. v. Merrill 119 Wis. 249. The failure to assess property of such companies locally does not operate to exempt it from taxation altogether. If not locally assessed, presumably it will be included in the unit assessment made by the tax commission, and therefore bear its proper proportion of the tax burden. The cases cit'ed in the following paragraphs indicate as clearly as practicable when property of a public service company is subject to local taxation and when exempt therefrom. Exemptions. 49 Necessary and principal use for railroad pui'poscs. In defining the word "necessarily" as used in this subdivision the supreme court has held that it "does not mean that which is inevitable or absolutely in- dispensable but that which is requisite or essential as those terms are ordinarily used, or perhaps that which is reasonably necessary for the accomplishment of the purpose intended." Chicago, St. Paul, etc., Ry. Co. V. Bayfield Co., 87 Wis. 188. Where property is necessarily used as above defined by a railway company in operating its road "it is not required in order to ex- empt it from local taxation to be used exclusively for rauway purposes, but it is sufficient if it is principally used for that purpose." Chicago <6 Milwaukee Ity. Co. v. Crawford Co. 48 Wis. 667. lilxciusive aevuuon oi any given property to the carriage of persons or freight by a railroad company is not essential to such exemption but principal devotion thereto will suffice. Chicago d- Milwaukee Ry. Co. v. Douglas Co. 1^- Wis. 273. "The term 'railroad' fairly includes all structures which are neces- sary and essential to its operation. A grant of the right to take timoer for a railroad includes the right to take it for stat-on houses, depots, machine shops, side tracks, turn outs, water stations, etc." U. S. v. R. R. Co. 150 U. S. 3. "Lots of land necessarily used for repair shops, yards or depot grounds or for the protection of roadbed, gravel pits, etc., if adjoining the track are exempt from local taxation." St. P. Ry. Co. v. Milwaukee, 34 Wis. 271. Land which was leased by street i-ailway company and used by it in the operation of the business is within the provision of this subdivision and is to be considered as owned by such company. Merrill R. d L. Co. v. Merrill, 119 Wis. 249. Special assessments. A statute exempting property from taxation does not exempt it from assessments for special improvements. Yatea V. Milwaukee, 92 Wis. 352, / Coolcy on Taxation, 362. The statutes ex- empting steam and street railway companies from local taxation ex- pressly provide that "the same shall be subject to special assessments for local improvements in cities and villages." Chap. 425 of the laws of 1903 creating sections 1210 (k) and 1210 (1) of the statutes further provides that the property of "every county, village, town and school district within the state and of every corporation, company or individ- ual operating any railroad, street railway, telegraph, telephone, electric light or power system * * * and of every corporation or company whatever shall be in all respects subject to all special assessments for local improvements in the same manner and to the same extent as to the property of individuals." Under the above act the supreme court held property of a railroad company used for right of way purposes subject to sewer tax in the case of C. M. & St. P. Ry. Co. v. Jancsvillc, 137 Wis 7, and in a very recent case, in further construing the statute, held "that lands of a railroad used only for right of way purposes are subject to special assessments for street improvements." C. M. tC- St. P. Ry. Co. V. City of Milwaukee, 148 Wis. 39. It seems to be settled law in this state, therefore, that railroad property is subject to assess- ment for local improvements in the same manner and to the same extent as the property of individuals. Milwaukee home for friendless. (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. 4 50 Assessment and Tax Laws. Iiidustrial fairs. (17) All property of any corporation or asso- ciation 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 associations may permit such fairgrounds to be used for celebrations or as places of amusement. Parks, armories and oxide of zinc plants. ( 19 ) All land used as a public park or monument ground belonging to any military organization and not used for gain shall be exempt from taxation. (21) The armory owned by any regiment, battalion or company of the Wisconsin national guard and used for military purposes by such organization; 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 association fornied under the laws of this state, used exclusively 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. The exemption conferred by this section is confined to property "used exclusively for the purpose of manufacturing oxide of zinc or metallic zinc from native ores of the state." It does not apply to pro- perty of such companies acquired or used for other purposes nor to property acquired for the purpose of manufacturing zinc from native ores until such property is actually and exclusively used for that pur- pose. D. 8. 8. d A. R. R. Co. V. Douglas Co., 103 Wis. 75. Turner societies. (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 exclusively for educational purposes, is hereby exempted from taxation. Under a statute limiting exemptions to property "used exclusively for" a specified purpose, the fact that the income of the property is devoted to such purpose is not sufficient. The property must be physic- ally used for the purpose for which the exemption is claimed. Thus where portions of the building owned by a turner society were leased for a saloon and barber shop the building was not used exclusively for educational purposes within the meaning of this subdivision, even though the rentals received were used by the society for such purposes. The entire property was held taxable in this case. Gymnastic Associa- tion V. Milwaukee, 129 Wis. 429. Mutual savings and building & loan assns. (24) 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. Art gaUeries. (26) All real and personal property of any public 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 Exemptions. 51 public shall have access to such art gallery free of charge not less than three days in each week. Telephone companies. (27) The property of all telephone com- panies and of persons, associations or corporations engaged in the busi- ness of transmitting messages by telephone or the renting, letting or keeping of telephones, wires, batteries or apparatus for that purpose ex- cept real estate not exclusively used in carrying on their business. Telephone companies are taxed upon their gross earnings under the license fee system at the time and in the manner specified by section 51.35 of the statute and are exempted from the general property tax for that reason except as to "real estate not exclusively used in carrying on their business." The exemption of the personal property of a telephone company is absolute, but its real estate is taxable unless exclusively used in carrying on the telephone business. Under the decision in G-yinnastic Association v. Milwaukee, 129 Wis. 429, it would seem that the renting of rooms in a telephone exchange to private parties or the use of any part of its real estate for other than telephone purposes would defeat the exemption and render the property subject to local assessment. Cooperative, trust and guaranty companies. (28) The capital stock of mutual co-operative corporations organized under chapter 86. (31) All the property of trust or annuity corporations organized un- der chapter 86, except real estate owned by them. (32) All the property of corporations organized under chapter 86 for the guaranty of title. Orphans' home. (33) All the real and personal property of any orphan asylum or orphan's home located in the state so long as the same is actually used for such home. Amended by Chap. 265, 1919. This subdivision was amended by chap. 265, 1919, by striking out the word "Milwaukee" and extending the exemption to all orphan asylums and by adding "orphans' home located in the state so long as the same is actually used for such home." Ihe effect of the amendment is to ex- tend the exemption to all orphan asylums and orphans' iiomes in the state as long as used for that purpose. Beet sugar factories. (34) All factories or plants for the manu- facture and refining of beet sugar, and all property, real or personal, used in connection therewith and necessary to the prosecution of the business thereof, for five years from the second day of April, 1897, ex- cept that Hucli real property shall bo subject to special assessments for local improvements in cities and villages. It will be observed that the exemption extended to beet sugar factories by this subdivision was limited to five years from tho second day of April 1897. As tliat period has long since expired the i)roi)erty of all beet sugar factories is now taxable in the same manner :iiid to the same extent as the property of other manufacturing concerns. Plank and toll roads. (35) All I In' property of every kind actu- ally used in operating any plank or toll road. 52 Assessment and Tax Laws. Real estate held in trust. (36) No real estate belonging to or held iu trust for this state, exempt from taxation by the laws of this state, shall be subject to special taxes or assessments for local im- provements, notwithstanding any different or inconsistent provision in any city charter. Public parks. (37) Any and all lands owned or possessed exclu- sively for the public use as public parks or grounds by any city or village in this state shall hereafter be exempt from taxation. Any certificate or certificates of sale of such lands for unpaid taxes now or hereafter held by any county board may be canceled by the vote of a major part of the' supervisors of such board, in the discretion of such board, and upon application therefor by a city or village having posses- sion of such lands. Bridge across St. Croix or Mississippi rivers. (38) So much of any bridge across the St. Croix or Mississippi rivers, together with the necessary highways and approaches thereto as lies in this state and is open to the general public for highway purposes, whether toll be charged thereon or not, owned exclusively by any county, city, village or town in this state or in the state of Minnesota, or owned jointly by any county, city, village or town, together with any other county, city, village or town in either of said states, shall be exempt from taxation. Religious and educational corporations. (39) (a) The lands not exceeding ten acres, together with the buildings thereon, not being within the limits of any incorporated city or village, owned by cor- porations organized under the laws of this state for moral, religious and educational purposes and used by them exclusively for the holding of annual encampments or assemblies, for moral, religious and educa- tional purposes, are hereby exempted from taxation. (b) The benefits of this subsection shall cease to be enjoyed by any such corporation if it shall at any time appear that a dividend has been declared on its stock, or that a division of profits has been made, in any manner, among all or any of its members. (c) The maintenance on such grounds by such corporation of cot- tages or other structures for the use and accomodations of persons attending such encampments or assemblies shall not deprive such cor- poration of the exemption privilege hereby granted, but such exemp- tions shall not extend to buildings on such grounds owned by persons other than such corporation. See note to subdivision 3, p. 43, supra. Feeble-minded home. (40) All real property, not exceeding one , hundred and twenty acres, and personal property of the Evangelical Lutheran Home for Feeble-Minded, located at Watertown, Wisconsin, so long as said property is actually used and occupied for a home for feeble-minded. Exemptions. 53 G. A. R halls. (41) All memorial halls owned by the Grand Army of the Republic, or soldiers' memorial associations, duly incorporated under the laws of this state without capital stock and actually occupied 'by a post of the Grand Army of the Republic, the Women's Relief Corps, or a camp of the Sons of Veterans, which now contain, or shall hereafter have placed therein, memorial tablets in permanent form of marble, brass, bronze, or other suitable material on which are inscribed all the known names of the enlisted men of a given town, city, or county, who died in the service during the civil war, shall be exempt from taxation, and the renting of such halls shall not cause them to be taxed, provided the income from such rentals shall be devoted exclusively to the maintenance of such halls. Soldiers' memorial buildings. (42) All buildings erected or pur- chased as memorials to the soldiers, sailors and marines of Wisconsin who served the nation in the great war against Germany and its allies by any county, city, town or village acting through an association or commission incorporated without capital stock under the laws of this state maintained and controlled by commissioners or trustees ap- pointed in accordance with the provisions of section 937e — 1. Any such association or corporation may rent said buildings or portions thereof for such public purposes as it sees fit not inconsistent in accordance with the purposes for which said memorials were erected, provided that all income received from the rental of rooms or halls in such building is used in the maintenance of said building. Created by Chap. 598, 1919. Community houses. (47) All real and personal property of any community house district organized under the provisions of sections 937f to 937s, inclusive. Created by Chap. 430, 1919. Forest tree plantations exempt from taxation. Section 28.03. The owner of any tract of land in this state who shall set apart any specific portion tliereof, not exceeding forty acres, for forest culture and plant the same with timber or forest trees, not less than one thou- sand two hundred to the acre, shall be exempted from taxation for the period of thirty years from the time of such planting to timber or forest trees. Such exemption shall only be allowed on condition that said planted trees are kept alive and in a healthy condition. A state- ment or return of such plantings shall be made to the assessors when makng the annual assessment, wlich returns shall be verified by the assessors and made the basis of such lax exemption. After said trees have been planted ten years, the owner nuiy. without waiving the tax exemption, thin out the same so tlnit not less tliaii six hundred trees shall be left upon each acre. Created by Chapter 263, Laws of lit 17, Sections 2S.ni to 28.13 follow- ing prescribe the comiitions upon wliicii the exemption is allowed and the steps necessary to secure the same. The exemption relates to trees and timber produced by cultivation only and applies to corporations and partnerships as well as to individuals. Chapter 28 of the statutes should be consulted for further details. 54 Assessment and Tax Laws. CHAPTER V TAXABLE PEOPERTY, HOW AND WHERE ASSESSED; OCCUPATION TAXES Sections 1039 to 1059, inclusive. Real i»roperty; where assessed. Section 1039. All real property not expressly exempt from taxation shall be entered upon the assess- ment roll in the assessment district where it lies. Where the assessment was made by the officers of a town in which the lands were not and never had been situated the deed was void and the statute of limitations did not run in its favor. Wadleigh v. Marathon Co. 59 Wis. 546. Smith vs. Sherry, 54 id. 114. It may be unwise or even unjust to include agricultural lands within a city or village and impose upon them the additional burdens of such municipalities. But there is no remedy in the courts. The leg- islature is the sole .iudge of the matter. Washburn vs. Oshkosh. 60 Wis. 453; Slauson v. Racine, 13 id. 398; Janesvillc v. Markee, 18 id. 350. The only exception to the rule prescribed by this statute is in the case of the real estate of public utility companies, which is required to be assessed in connection with the franchise and other prooerty The property of a public service corporation, like a railway, including its franchise, terminals, and real and personal property, reasonably necessary to be used and in fact used in the performance of its duties to the public is an entirety, and is not to be separated for the purpose of taxation. Minneapolis, St. P. tt- S. 8. M. R. Co. v. Douglas County, 159 Wis. 408, 412. Personal property; where assessed. Section 1040. 1. All per- sonal property shall be assessed in the assessment district where the owner resides, except as otherwise provided. If such owners be nonres- idents of the state, or foreign associations or corporations, but having an agent residing in this state in charge of such property, ,then the same shall he assessed in the district where such agent resides; other- v/ise in the district where the same is located, except as otherwise provided. 2. When personal property held by copartners, joint owners, or owners in common shall, under the foregoing provisions, be required to be assessed in the district in which such owners reside and such copartners, joint or co-owners shall not all reside in the same district, such property shall be assessed in the district in which they shall have their principal office or place of business; and, if there be no such principal office or place of business, then in the dstrict in which such property shall be located. Personal Property, AVhere and How Assessed. 55 Where property located. 3. Merchants' goods, wares, commodi- ties kept for sale, tools and machinery, manufactuvei's' stock, furni- ture and equipment used in any business, trade or profession, farm Implements, cordwood, live stock, and farm products, excepting grain in warehouse, saw logs, timber, railroad ties, lumber and other forest products except as hereinafter provided, shall be assessed in the district where located. Where mill is located. 4 Saw logs or timber in transit, 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 deemed located and shall be assessed in the district in which such mill may be located. Saw logs or timber shall be deemed in transit when the same are being transported either by water or rail or shall have been removed from the district in which the same shall have been cut and shall be banked, decked, piled, or otherwise tem- porarily placed or stored in some other district for transportation to such mill; but when such logs or timber are banked, decked, piled, or otherwise temporarily placed or stored for transportation in the dis- trict in which the same shall have been cut, they shall be deemed located and shall be assessed in such district. Statement of logs and timber. 5. On or before the twenty-fifth day of June, 1913, and on or before the tenth day of May in each year thereafter, the owner of such logs or timber shall furnish the assessor of the district in which such mill is located and also the assessor of the district in which such logs and timber are located on the first day of May preceding, a verified statement of the amount, character and value thereof, designating the assessment district in which the same are to be sawed or manufactured. Any assessment made in accordance with such statement shall be valid and binding on the owner notwithstanding any subsequent change as to the place where the same may be sawed or manufactured. If the owner of .such logs or timber shall fail or refuse to furnish the statement herein provided for or shall intentionally make a false statement, he shall be subject to the penalties prescribed by section 1056a of the statutes. Araessed durinR .Xpril. C. It shall be tlic duly of the assessor of the assessment district in which any saw logs, timber, railroad ties. or telegraph poles owned by nonresidents may ho located to ascertain at any time during the montli of April in each year the amount of such properly in his assessment district, by actual view as far as practic- able, fix the value of said property, and assess the same to said owners as other personal property is valued and assessed. DlfTeront districts. 7. As between school districts, the location of personal property for taxation shall be determined by the same rules as between assessment dlstriits; providfd. that whenever the 56 Assessment and Tax Laws. owner or occupant shall reside upon any contiguous 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; upon such contiguous tracts or parcels of land, shall he assessed in the assessment district where he resides at the time of such assessment. Change of locatlbn. 8. No change of location or sale of any per- sonal property after the first day of May in any year shall affect the assessment made in such year. Sawlogs In transit. 9. Any assessment of sawlogs or timber in transit as above defined made under the provisions of chapter 81 of the laws of 1913 shall be deemed as of no effect and superseded by the assessment made of such logs and timber under the provisions of this section. Subsection 3 amended by Chap. 548, 1919. This section relates exclusively to the place of assessment of personal property and should be read in connection with sections 10.51 and 20.24 — 77q of the statutes. Broadly stated the place of assessment of per- sonal property is determined by either the residence of the owner or the location of the property, except in the case of logs and timber in transit. Subdivision 1 requires all personal property to be asses- sed where the owner resides unless otherwise provided. This is the general rule and should be followed in the absence of express provisions to the contrary. The following subdivisions, however, require nearly all tangible personal property to be assessed where located, and a rule declaring that all tangible personal property shoud be assessed where located except as otherwise provided would more accurately express the scope of the statute. Scope and construction of section. By grouping the various classes of personal property enumerated according to the principle which determines the place of assessment, its provisions may be sum- marized as follows: (1) In the district wTiere located. All personal property of nonresidents having no agent in this state, merchants' goods, wares, commodities kept for sale, tools and machinery, manufac- turers' stock, furniture and equipment used for bvisiness purposes, cord wood, livestock, farm products, grain in ware house, when taxable, leaf tobacco, railroad ties, sawlogs and timber (except when intended to be sawed in this state) and other forest products should be assessed in the district where located. (2) Saw logs and timber in transit which are to be sawed or manufactured in this state by or for the owner should be assessed in the district where they are to be sawed or man- ufactured. (3) All other personal property should be assessed in the district where the owner resides if a resident of the state, but if such owner be a nonresident or foreign corporation and such property is in charge of an agent residing in this state, then the assessment must be made in the district where the agent resides. (4) Shares of stock in state and national banks and trust companies and personal property of co-partnerships, joint owners and owners in common when such owners do not reside in the same district must be assessed in the dis- trict where such bank, trust company or principal office or place of business of such cornoration is located. Court decisions. Manufactured lumber, railroad ties, telegraph poles and posts when kept for sale are merchants' goods and must be assessed Personal Property, Where and How Assessed. 57 where located. Washburn v. Oshkosh, 60 Wis. 453; Eagle River v. Brown, 85 Wis. 76. Logs owned by non-residents which have been cut, drawn and banked upon a stream to be run and floated down the stream when the water should rise, may be taxed in the state where located unless they have actually been started upon their transporta- tion in a continuous route or journey. After thev have so started, temporary delays do not make them taxable at the place of such delay. C'oe v. Earl 116 U. S. 517. The term "saw logs" does not in- clude lumber, timber, railroad ties, etc. which are merchants' goods, wares and commodities kept for sale. Mitchell v. Plover 53 Wis. 5-ib. Under the act referred to logs which had been cut in one town withm six months prior to April 1st and piled there for shipment and which were actually shipped into another town before that date never had a situs in the town where they were so piled but were subject to tax- ation in the town into which they we're shipped. Day v. Pelican 94 Wis. 503. Certain staves were to be delivered at a railway track in a certain city and to be inspected and counted by the vendee. These staves were delivered at such track prior to May 1st but were not inspected and counted until after that date. As the vendee was not to make a selec- tion title passed at time of delivery and they were properly assessed to the vendee. Allen v. Greenwood, 147 Wis. 626. Where a number of posts and poles were cut, inspected and peeled in one county and gradually shipped therefrom, some to a yard in another county and some to purchasers, they were kept for sale within the mean- ing of this section in the first county and were taxable therein. Valen- tine Clark Co. vs. Shawano Co. 120 Wis. 310. Logs situated at the principal place of business of the owner thereof upon the first day of May are to be assessed as at such place, unless the intention is to transport the same to some other place in the state to be manufactured into lumber, when they are to be assessed in the place where they are to be manufactured. State vs. Fisher, 124 Wis. 271. Residence. The words "district where the owner resides" refer to and mean the district in which such owner has h.s legal place of residence or domicile, as distinguished from that which is merely his place of abode for the time being. "Residence is not lost by leaving it for temporary purposes if the intention remains to return after such purpose is accomplished. The general rule is that a man must have a habitation somewhere, that he can have but one, and that in order to lose one he must acquire another. Kellogg v. Whinebago Co., 42 Wis. 97. Residence signifies a permanent home and principal establishment to which whenever he is absent he has the intent. on of returning." Mil- ler v. Sovereign Camp W. 0. W. 140 Wis. 508—9. The statute relating to the residence of electors provides that tem- porary absence Ivuin home with intention of returning shall not deprive a party of his residence, and that neither intention to acquire a new residence without removal, nor removal without intention, shall effect a change of residence. .Subdivisions 3 and 9, section 69 of Wisconsin statutes. Personal property in the hands of an executor or administrator should be assessed at his domicile and not at the (ionncilc of the testator. Fond du Lac v. Estate of Olto, 113 Wis. 39. As to the residence of a corporation for the purpose of taxation, see sec. 1041 post. Property held by agent may be assessed without luiniiiig ilie agent as such. Mcrrilt v. Lumber Co. 75 Wis. 142. OlmnKc of location. Tiic assessment of logs in a town In which they are lianked and kept lor sale to the person who owns tlieui on May 1st Is not affected by their subsequent sale noi- by tiie lacl Ihal Hu imi 58 Assessment and Tax Laws. chaser had them listed and assessed to him as a manufacturer in an- other town. There is no authority in an assessor or board of review to substitute the name of a person who purchases such property after the 1st of May in lieu of the person who owned it on that day. Eagle River v. Broun, 85 Wis. 76. But where logs are manufactured into lumber at the place ro which they had been shipped prior to May 1, and on that day the lum- ber was sold to third parties, the vendor was not liable to assessment therefor. The assessment is to be made after May 1, but in general as of that date. Day v. Pelican, 94 Wis. 503. Ice cut and stored in an ice house is a commodity and is assess- able as personal property, in the district where located, under the third sentence of Sec. 1040, Stats., if kept there for sale, even though the owner resides in another district and negotiates sales in that other district, making shipments by rail from the place where the ice is located to purchasers in other parts of this state or in other states, and if not kept for sale, such ice is nevertheless taxable in that district, under the fifth sentence of sec, 1040, stats. State ex rel. Lake Neba- gamon Ice Co. v. McPhee, Village Clerk, 149 Wis. 76. Incorporated companies. Section 1041. The residence of an in- corporated company, for the purposes of the preceding section, shall be held to be in the assessment district where the principal office or place of business of such company shall be. The franchises and other property, real and personal, of a street railway company are an entirety and must be assessed in the district where its principal office or place of business is. State v. Anderson, 90 Wis. 550, 564. That provision of sec. 1772 which expresses that the articles of in- corporation shall state "the name and location" of the corporation does not authorize the fixing the place where the principal office or place of business of the corporation shall be for the purpose of taxation. Where the articles of a corporation which owned and ran a large number of vessels on the great lakes expressed that its principal office should be in the town of Lake, near the city of Milwaukee, and the corporation was named in the articles the "Milwaukee steamship company," the fact that it had an office in that town in which all the meetings of the directors were held did not prevent it from being subject to taxation in Milwaukee, it appearing that all the other business of the corpora- tion was transacted at the office of its president and secretary there, they being insurance and vessel agents in that city. Milwaukee Steamship Co. v. Milwaukee, 83 Wis. 590. Assessment of vessels. Section 1042a. 1. That in consideration of an annual payment into the treasury of any town, village or city where such property is assessable by the owner of any steam vessel, barge, boat or other water craft, owned within this state, or hailing from any port thereof, and employed regularly in interstate traffic in the navigation of international waters, of a sum equal to three cents per net ton of the registered tonnage thereof, such payment shall be re- ceived in lieu of all taxes, and said steam vessel, barge, boat or other water craft shall be and the same is hereby made exempt from all further taxation, either state or municipal. Personal Property, Where and How Assessed. 59 2. The owner of any steam vessel, barge, boat or other water craft, hailing from any port of this state, "and so employed in the navigation of international waters," desiring to comply with the terms of this section, shall annually, on or before the first day of May, file with the clerk of such town, village or city a verified statement, in writing, con- taining the name, port of hail, tonnage and name or owner of such steam vessel, barge, boat or other water craft, and shall thereupon pay into the said treasury of such town, village or city a sum equal to three cents per net ton of the registered tonnage of said vessel, and the treas- urer shall thereupon issue his receipt therefor. All vessels, boats or other water craft not regularly employed in interstate traffic in the navigation of international waters, and all private yachts or pleasure boats belonging to inhabitants of this state, whether at home or abroad, shall be taxed as personal property. International waters. This section affects only steam vessels, barges, boats or other water craft owned within this state or hailing from any port thereof which are "employed regularly in interstate traffic in the navigation of international waters." The term "inter- national waters" is understood to include the Great Lakes but not in- land waters nor the Mississippi, St. Croix or St. Louis Rivers. Interstate traffic. The effect of the section is further limited to steam vessels, barges, boats or other water craft "employed regularly in interstate traffic," which would limit its operation to boats regularly employed in traffic between the ports of this and other states on Lake Superior and Lake Michigan. All pleasure boats and all other water craft plying between different ports of this state and boats used on the rivers and lakes of this state, including 'the Mississippi, St. Croix and St. Louis Rivers are therefore still taxable under section 1042a, except as modified by sec. 1038, 11a (1). Payment of tonnage tax. The operation of the statute is further limited to the taxation of boats and vessels the owners of which shall annually on or before the first day of May file with the clerk of the town, village or city in which the same are taxable the verified statement and pay the tonnage tax provided for in paragraph two. If such statement is not filed within the time required boats and vessels engaged in inter- state commerce in the navigation of international waters would seem to be subject to taxation as heretofore. "Leaf tobacco. Skciion 1(H2I). 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 lo- cated In this state shall be considered in transit imless it has actually been started on its journey or has been delivered and consigned to a common carrier for shipment. Any assessor who shall knowingly fail to list and value according to law any and all leaf tobaeeo located in his district on May first of the year of making his assessment sliall be punished as provided in section 4550. 60 Assessment and Tax Laws. TO WHOM TO BE ASSESSED. Real property. Section 1043. 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 prop- erty contracted 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 with- out designating them by name. The real estate of an incorporated com- pany shall be entered in the same rrianner 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. All buildings on lands under lease or permit, including build- ings located on railroad right of way or on other lands not subject to local assessment, shall be assessed as real estate to the owners of such buildings, if known, otherwise as above provided. The tax thereon may be enforced in the same manner as other real estate taxes or by action of debt as prescribed by section 1107a for the collection of taxes . on personal property. Amended by chapter 244, 1919, by adding the. last two sentences. The effect of the amendment is to transfer buildings on leased land from the personal property to the real estate column and to require such buildings to be assessed to the owner thereof. The land itself should be assessed to the landlord or owner and all buildings thereon owned by a tenant or licensee to the latter as real estate. Machinery installed in a building on leased lauds in such a manner as to consti- tute fixtures, if owned in common with the land, should be assessed in connection with and as part of such building. The tax thereon may be enforced either by tax sale as in the case of other real estate, or by action of debt as in the case of personal property. It is important that assessors make diligent effort to ascertain the name of the owner or other person to whom real estate should be assessed. If the land is assessed to the owner or occupant, the tax may be enforced by seizure and sale of personal property belonging to such owner, but if the land is not assessed to the owner and is entered upon the roll as "unknown" it is doubtful whether the tax can be col- lected out of other property. Court decisions. The person to whom land is assessed cannot resist payment of taxes thereon upon the ground that he is merely an occupant. McLean V. Cook, 23 Wis. 364. The husband who resides with his wife is not the occupant of her separate property. An occupant is one who holds in his own right. Hamilton v. Fond clu Lac, 25 Wis. 490. But the mistake of the assessor in assessing a homestead occupied by a hus- band and wife, but owned by the latter, to the husband, is not evidence of bad faith on his part and the tax will not be invalid for that reason. Where the occupancy is ambiguous, there being no buildings, the mis- take of the assessor in assessing lots to the owner instead of the occu- pant will not avoid the tax. Massing v. Ames, 37 Wis. 645. Taxes are properly assessed against one in possession claiming title. Burchard v. Roberts, 70 Wis. Ill, 118. Assessing a strip of land as part of a tract owned by another person, instead of separately and to the owner, avoids a tax deed based on such assessment, the action being brought before the statute of limitations had run. Towne v. Salentine, 92 Wis. 404. Personal Property, to Whom Assessed. 61 Property held in charge, assessed to pei-son acting in rcpresentar tive capacity. Section 1044. Personal property shall be assessed to the owner thereof, except that when it shall he in charge or posses- sion of some person other than the owner or person beneficially en- titled thereto in the capacity of parent, guardian, husband, agent, lessee, occupant, mortgagee, pledgee, executor, administrator, trustee, assignee, receiver, or other representative capacity, it shall be assessed to the person so in charge or possession of the same. Telegraph and telephone poles, posts, railroad ties, lumber and all other manu- factured forest products shall be deemed to be in the charge or posses- sion of the person in occupancy or possession of the premises upon whch the same shall be stored or piled, and the same shall be assessed to such person, unless the owner or some other person residing in the same assessment district, shall be actually and actively in charge and possession thereof, in which case it shall be assessed to such resident owner or other person so in actual charge or possession; but nothing contained in this clause shall affect or change the rules prescribed in section 1040 respecting the district in which such property shall be assessed. To whom assessed. It is very important that personal property be assessed to the proper person as the tax creates no lien thereon, and if charged to the wrong person may not be collectible. The first clause of the section requires personal property to be assessed to the owner thereof and this rule is applicable in all cases where the owner is in possession or where there is no one in charge of the property. But when personal property Is in charge or possession of some person other than the owner "as parent, guardian, husband, agent, lessee, occupant, mortgagee, pledgee, executor, administrator, trustee, assignee, receiver or other representative capacity," it should be assessed to the person so in charge or possession, indicating the fact that it is so as- sessed to him. Owner or person in charge. This provision was evidently designed for greater security in the collection of personal property taxes. If the owner is known and resides in the assessment district where the property is located, or is readily accessible, the assessment may be made to him as he is ultimately liable for the tax under section 1044b. In all other cases where some person other than the owner or person beneficially interested therein is In charge or possession of the prop- erty. In any of the capacities mentioned above, the assessment should be made to such person so in charge or possession. The word "agent" as used In this statute means one who has some legal or contractual relation to the property and has the right to exorcise some care or authority over it or perform some duty in respect to it. But "it is not essential that he should be a general agent or that he have author- ity to act for the owner in respect to it in all matters. The statute makes possession, or tlio care, custody or niana.i;i'nicnt of the proi)erty by another, sufficient to sustain the tax." Merrill v. Champagne Lhr. Co., 75 Wis. 142; Stale v. Wharton. 117 Wis. .^HS. ftperlal administrator. A special administrator is an administrator within the moaning of section 1044. statutos isns. ro.|uiring personal property in the possession of an administrator to be assessed to him. Fond (In Lnc v. Estate of Otto, 113 Wis :'.9. 62 Assessment and Tax Laws. To the owiier. Where personal property was not assessed to its owner but to the former owner, the owner may maintain replevin against the purchaser under the tax sale unless estopped. Wisconsin Oak Lumber Co. v. Laurscn, 126 Wis. 484. Assessment, liow ni;ulc; liability and rights of representative. Section 1044a. When personal property shall be assessed to some per- son in charge or possession thereof other than the owner or person beneficially enfitled thereto as hereinbefore provided, the assessment thereof shall be entered upon the assessment roll separately from the same person's assessment of his own personal property, adding to his name upon such roll words briefly indicating that such assessment is made to him as the person in charge or possession thereof as occupant or possessor of the premises on which such property is stored or piled or as the husband, agent, lessee, occupant, mortgagee, pledgee, executor, administrator, trustee, assignee, receiver or other representative of the owner or person beneficially entitled thereto; but a failure to enter such assessment separately or to indicate the representative capacity or other relationship of the person assessed shall not affect the validity of the assessment. Personal liability, action, lien. The person so assessed shall be personally liable for the tax thereon. He shall have a personal right of action against the owner or person beneficially entitled to such property for the amount of such taxes and shall have a lien therefor upon such property with the rights and remedies for the preservation and enforcement of such lien provided in sections 3346 and 3347, and shall be entitled to retain possession of such property until the owner or person beneficially entitled thereto shall have paid the tax thereon or shall have reimbursed the person assessed for such tax if paid by him. Bond to release lien. Such lien and right of possession shall relate back and exist from the time as of which such assessment is made, but may be released and discharged by giving to the person assessed such undertaking or other indemnity as he may accept or by giving to him a bond in such amount and with such sureties as shall be directed and approved by the county judge of the county in which such property is assessed, upon eight days' notice to the person as- sessed, which ibond shall be conditioned to hold and keep the person against whom such assessment is made free and harmless from any and all costs, expense, liability or damage by reason of such assess- ment. Sections 1059 and 1044 to 1044b give ample power "to assess prop- erty of a decedent omitted from assessment during his lifetime against his personal representatives, and the tax then becomes their debt though with the power to reimburse themselves out of the estate." The tax or liability on personal property is a regular charge against the owner. Bogue v. LaugTilin, 149 Wis. 271. Shares of stock in a corporation pledged as collateral security for Personal Property, to Whom Assessed. 63 the repayment of loans outstanding at the time of their assessment were properly assessed to the pledgee. Th pledgee is the person liable to the municipality for the tax and has his remedy against the pledgor. Miluaukee v. Wakefield, 134 Wis. 462. Actions to collect tax, proceedings in. Section 1044b. When personal property shall be assessed to some person in charge or pos- session thereof, other than the owner, such owner as well as the per- son so in charge or possession shall be liable for the taxes levied pur- suant to such assessment; and the liability of such owner may be en- forced in a personal action as for a debt. In whose name. Such action may be brought in the name of the town, city or village in which such assessment was made, if com- menced before the time fixed by law for the return of delinquent taxes, by direction of the treasurer or tax collector of such town, city or vil- lage. If commenced after such a return, it shall be brought in the name of the county or other municipality to the treasurer or other officer of which such return shall be made, by direction of such treas- urer or other officer. Such action may be brought in any court of this state having jurisdiction of the amount involved and in which jurisdiction may be obtained of the person of such owner or by at- tachment of the property of such owner. Attachments; no exemption. The remedy of attachment may be allowed in such action upon filing an affidavit of the officer by whose direction such action shall be brought, showing the assessment of such property in the assessment district, the amount of tax levied pursuant thereto, that the defendant was the owner of such property at the time as of which the assessment thereof Avas made, and that such tax remains unpaid in whole or in part, and the amount remaining unpaid. The proceedings in such actions and for enforcement of the judgment obtained therein shall be the same as in ordinary actions for debt as near as may be, but no property shall be exempt from attachment or execution issued upon a judgment against the defendant in such action. Evidence. The assessment and tax rolls in which such assess- ment and tax shall be entered shall be prima facie evidence of such assessment and tax and of the justice and regularity thereof; and the same, with proof of the ownership of such property by the defendant at the time as of which the assessment was made and of the nonpay- ment of such tax, shall be sufficient to establish the liability of the defendant. Irregularity; other remotUes. Such liability shall not be af- fected and such action shall not be defeated by any omission or ir- regularity in the assessment or tax proceedings not affecting the sub- stantial Justice and equity of the tax. The provisions of this section shall not impair or affect the remedies given by other provisions of 64 Assessment and Tax Laws. law for the collection or enforcement of such tax against the. person to whom the property was assessed. This and the two preceding sections were considered and construed in the case of Bogue v. Laughlin, 149 Wis. 271. Partnership; estates in hands of executor; personal property of, how assessed. Section 104 4c. The personal property of a partner- ship may be assessed in the names of the persons composing such partnership, so far as known or in the firm name or title under which the partnership business is conducted, and each partner shall be liable for the taxes levied thereon. Undistributed personal property belong- ing to the estate of a person deceased shall he assessed to the executor or administrator if one shall have been appointed and qualified, on the first day of May in the year in which the assessment is made, other- wise it may be assessed to the estate of such deceased person, and the tax thereon shall be paid by the executor or administrator if one be thereafter appointed, otherwise by the person or persons in possession of such property at the time of the assessment. Personal property in hands of two or more executors, etc., resid- ing outside of state or in different districts, how assessed. Sec- tion lOiid. In case one or more of two or more executors of the will or administrators or trustees of the estates of a decedent, whose domi- cile at the time of his decease was in this state, shall not be residents within the state, the taxable personal property belonging to such estate shall be assessed to the executors, administrators or trustees residing in this state. In case there shall be two or more executors, adminis- trators or trustees of the same estate residing in this state, but in dif- ferent assessment districts, the assessment of such personal property shall be in the name of all such executors, administrators or trustees, but in the assessment district in which the testator or intestate had his domicile at the time of his decease. In case the executor or ad- ministrator, or all of them if more than one, shall not reside in this state, and such property may be assessed in the name of such execu- tors or administrators or in the name of such estate in the assessment district in which the testator or intestate had his domicile at the time of his decease. How enforced. The taxes imposed pursuant to such assessment may be enforced as a claim against the estate, upon presentation of such claim by the treasurer of such district to the court in which the pro- ceedings for the probate of such estate are pending, and upon due proof such court shall allow and order the same to be paid; and before the allowance of the final account of a nonresident executor, adminis- trator or trustee the court shall ascertain whether there are or will be any taxes remaining unpaid or to be paid on account of personal prop- erty belonging to the estate, and shall make such order or direction as may be necessary to provide for the payment thereof. The fore- Real Estate, How Entered. 65 going provisions sliall not impair or affect any remedy given by other provisions of law for the collection or enforcement of taxes upon per- sonal property assessed to executors, administrators or trustees. Duties of assessoi-s; as to uniiicoiporated vUlages. Section 1045. The assessor shall enter upon the assessment roll opposite to the name of the person to whom assessed, if any, as before provided in regular order as to lots and blocks, sections and parts of sections (except that so much as is within the limits of an incorporated village or unin- corporated village the limits of which have been designated by the town board, shall be assessed in one 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 ihore than one acre. When two or more lots or tracts owned by the same person are deemed by the assessor so improved or occupied with buildings as to be practically incapable of separate valuation, they may be entered 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. Description of each parcel. This provision is mandatory, subject only to the exception in the second sentence. It is not modified by sec. 1048. which operates to prevent the public from being prejudiced in the collection of revenues because the assessor disobeys this section, when no substantial injury can accrue to the individual owner there- from. \eu r. Voegc, 96 Wis. 489. Mandamus will lie to compel compliance with this section, and may issue at the suit of the owner of tax certificates on a part of the lots in a plat. Ibid. Public lands and land mortgaged to state. Skctiox 1046. The sec- retary 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 abstract of such lands lying in such town or city, if any. Every assessor shall enter on the assessment roll, in a separate column, under distinct headings, a list of all such public and mort- gaged lands, and the same shall be assessed and taxed in tlie same manner as other lands, without regard to any balance of purchase money or loans remaining unpaid on the same. This .section slu)nld be read in connection with sections 111.") to 1119 Inclusive, prohibiting county or local trea.siirers from selling "any public lands held on contract or any lands mortgaged to the state for delinquent taxes," and requiring them to certify a list of said lands and tlic amount of taxes on eacli description with interest and charges 66 Assessment and Tax Laws. to the state treasurer. The latter officer is then required to enter the taxes so returned as an additional charge against said lands. It is important that lands in which the state has an interest be en- tered in a separate column on the assessment roll in order to guard against the sale thereof for delinquent taxes by local treasurers and to enable the state treasurer to keep proper account of the purchasers or mortgagors thereof in the manner prescribed by sections 1145 to 1149. LandS) how described in rolls. Section 1047. In all assessments and tax rolls, and in all advertisements, certificates, papers, convey- ances or proceedings for the assessment and collection of taxes, and proceedings founded thereon, as well heretofore as hereafter, any descriptions of land which shall indicate the land intended with ordin- ary •and reasonable certainty and which would be sufficient between grantor and grantee in an ordinary conveyance shall be sufficient; nor shall any description of land according to the United States survey be deemed insufficient by reason of the omission of the word quarter or the figures or signs representing it in connection with the words or initial letters indicating any legal subdivision 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 re- corded in the office of the register of deeds for the county, a description stating the volume and page where recorded, and the section, village, or, if within a city, the ward, where the property is situated, shall be sufficient. Court Decisions The sufficiency of the description of the land in a tax deed is, under the provisions of section 1047, statutes 1898, to be determined by the same rules as are applicable to ordinary conveyances. If it is impos- sible to definitely locate the premises conveyed thereby in the light of contemporaneous facts, the deed is void for uncertainty. A tax deed which describes the premises as 140 acres in the east part of a certain fractional quarter section on the north shore of a lake may be con- strued as covering a strip of uniform width off the east part or side of the quarter section, and is not void for uncertainty if the south and west lines are capable of being fixed by extrinsic evidence. Mendota Club V. Anderson et al., 101 Wis. 479. A strip sixty-eight feet deep out of the west twenty-five feet of lots 11 and 12 and the north eighteen feet of the west twenty-five feet of lot 10 is held to be sufficiently described in a tax certificate as "W 25 feet by 68 feet deep of lots 9, 10, 11 and 12, block 110," although it did not in fact extend into lot 9 at all. Gate v. Werder, 114 Wis. 122. Land was described in a contract as being in a certain section, town and range east, but mentioned no county or state. Held not void for uncertainty where both vendor and vendee resided in the state, and one party offered to identify the land by witnesses and by reading a deed mentioned in the contract. Atwater v. Schenck, 9 Wis. 160. A description in a tax deed which correctly gives the town, but no county or state, is good. SprecTier v. Wakeley, 11 Wis. 432. Where a tax deed purported to convey an undivided one-half of cer- tain land and it appeared that the grantee owned the other undivided one-half and paid the taxes thereon, the description was held sufficient as to the undivided half on which taxes had not been paid. Hovie v. Rudd, 165 Wis. 152. Real Estate, How Entered. 67 Platting lands for assessment. Section 1047a. Whenever any congressional subdivision of land of forty acres or less or any govern- ment fractional lot 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 cannot, 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 ownerfe and proprietors by mail or personally, and if any of such owners and pro- prietors are nonresidents of the county and their residence is unknown, by publication of such notice once a week for three successive weeks in any newspaper published in the county where such lands are situate, that they are required to make or cause to be made, certified, acknowl- edged and recorded a plat thereof in the manner and subject to all the conditions of law mentioned in sections 2268 and 2269. Failure to file plaf. If such owners or proprietors, whether so notified or not, fail or neglect to execute 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 owners required in section 2269 said clerk shall annex a statement to the plat, giving the names of the owners of record of the several subdivi- sions 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. Plat must conform to record. In any such plat so made by the county clerk no subdivision shall be recognized or marked thereon un- less 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 pro- vided 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 effect for all purposes as if executed, acknowledged and recorded by the owners or i)roprietors themeselves. A correct statement of the costs and expenses of such plat, surveying and recording, verified by oath, shall be laid I he first session of the county board next to be held; said board shall ;iudit and allow the same and order its payment out of the county treasury. Before the first day of May in each year tlie county clerk shall notify the town clerks of the making and recording during the preceding year of any such i)lats affecting land in their several towns. Same subjerf. Sk( tion 1047b. Whenever any congressional sub- division of land as mentioned in section 1047a, situated wltiiiii the llni its of any city, is owned by two or more persons in severally iiiul the descriritlon of one or more of the different jiarts or parcels tliereol' can 68 Assessment and Tax Laws. not, in the judgment of the common council, be made sufficiently cer- tain and accurate for the purposes of assessment and taxation without noting the metes and bounds of the same, said council 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 notice as provided in section 1047ff, 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 offi- cer 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 survey- or's certificate mentioned in section 2269 need state only the fact that he has platted the parcels of land cori-ectly and has designated them by the numbers and titles of subdivision as appears on said plat. The resolution of the council, certified by the clerk, shall in such cases be recorded with the plat. The expenses of making and recording such plat shall be paid out of the general fund of such city. Platted lands. Section 1047c. Whenever in counties containing a city of the second class, lands have been platted under the provisions of section 1047o and the plat thereof embraced more than forty acres and has been recorded, such plat is hereby validated and confirmed and no action shall hereafter be brought or maintained to annul or set aside such plat unless the same be commenced within three months after this act takes effect. Created by Chapters 83 and 702, 1919. Assessment as one parcel. Sectiox 1048. Ko assessment of real property which has been or shall be made shall be held invalid or ir- regular 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 contiguous and owned by the same person at the time of such assessment. The effect of this section is merely to prevent the public from being prejudiced in the collection of its revenues because the assessor fails to obey sec. 1045 when no substantial injury results to the individual owner thereby. This section does not affect the right to have an as- sessment made as provided by sec. 1045. Neu v. Voege, 96 Wis. 489. The failure to comply with what is implied by this provision, by the assessment of lots of different owners in cne parcel, goes to the ground- work of the tax. Plumer v. Supervisors, 46 Wis. 164, 181. The principle of this section seems to be that it is the duty of the state or public authority to levy and liquidate the tax and of the owner to pay it. The latter has no means of determining his share of a tax levied in gross on a lot owned by him and one owned by some other person. Plumer v. Supervisors, 46 Wis. 164, 182. See Towne v. Salen- tine, 92 id. 404. But where a lot is properly assessed to the owner, who afterwards disposes of a part in severalty, the local or county treasurer may, from view or by affidavits ascertain the true proportion which the grantee ought to pay. (Sec. 1093.) Personal Propkrty, Classificatiox. 69 Husband and wife. Lots owned by a married woman as her sepa- rate property and in her possession cannot be assessed as one tract together with lands owned and occupied by her husband. The juris- diction of equity having attached to annul the tax certificate, may re- strain a sale of personal property for such tax. Hamilton v. Fond du Lac. 25 Wis. 490. Such an assessment is not rendered valid by an act declaring certain assessments, including this, to be valid, "notwith- standing any omission, defect or irregularity" in the proceedings. Ibid. Personalty, how entered. Sectio.x 1049. The assessor shall place in pne distinct and continuous part of the assessment roll all the names of persons assessed for personal property, with a statement of such property in each village in his assessment district, and foot up the valuation thereof separately; 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 number of the school district in which such personal property is subject to taxation. The omission to assess personal property may avoid the assessment and require a reassessment under sec. 1164a. Johnson v. Oshkosh, 65 Wis. 473. The omission to assess a taxpayer's personal property may prevent relief against an illegal increase of value of his real property. Knapp V. Heller, 32 Wis. 467. Equity will not restrain taxes illegally assessed on personal prop- erty. Van Con V. Supervisors, 18 Wis. 257; Perk v. School Distnct. ' 21 id. 516; Bond v. Railuay Co., 45 id. 543. The sole remedy in such cases is to pay the tax under protest and file claim or bring action for refund of the unlawful excess. Key- stone L. Co. V. Pederson. 93 Wis. 466; Duluth Lorj Company v. Haw- thorne, 139 Wis. 170; Btange Co. v. Merrill, 134 Wis. 514. Aggi-egato values. Skcuu.n 1()5 0. 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 consti- tute the assessed valuation of the several items ol i)n)perly 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 ;inrty of (he city if thrown on tlu- market on the day of the assessuu-nt wniild 74 Assessment and Tax Laws. bring in cash. This is not the price which could ordinarily be obtained for each parcel at private sale, and is not the rule of the statute. Salscheider v. Ft. Howard, 45 Wis. 519. " Real estate should be valued by the assessors at the full value which would ordinarily be obtained therefor at private sale. State ex rel. Miller v. Thompson, 151 Wis. 184, 187. Errors judgment In the valuation of property, when the officers are in good faith attempting to discharge their duties, do not avoid the tax. But fraud In the assessment is good ground for the interfer- ence of equity to restrain further proceedings. Lefferts v. Supervisors, 21 Wis. 688; Milwaukee Iron Co. v. Hubbard, 29 id. 51; Bratins v. Green Bay, 55 id. 113. An arbitrary classification of lands, with reference to their proximity to streams for driving logs, and wild lands and farming lands according to their locality and not their real value, without any fraudulent intent, renders the proceedings void and the collection of the tax may be restrained. Hersey i\ Siipervinors. 37 Wis. 75; Marsh v. Supervisors, 42 id. 502 (lands in a whole town valued at $2.50 per acre); Philleo v. Hiles, 42 id. 527 (assessment neither from actual view nor from information) ; Hewitt v. Butter- field, 52 id. 384 (wild lands assessed at uniform rate) ; Bradley v. Lincoln Co. 60 id. 70 (arbitrary classification not from actual view). Value of land as increased by dam in connection with franchise- It was assumed by the court that the corporate rights, franchises and plant of a river improvement company are taxable. It was held, how- ever, that a flooding dam, built by a corporation chartered for the pur- pose of improving the navigation of a river, used for such purpose only and valuable only in connection with the franchise and essential to the full enjoyment thereof, was improperly assessed at its value, in connection with those franchises, as a part of the land on which it was built. Yellow River Imp. Co. v. Wood Co.. 81 Wis. 554. Evidence as to the value of property under this section should relate to what it is worth as an entirety and a going concern, assuming that a purchaser at private sale would continue the use of the property. Testimony as to what it was worth when split up in parts is not material. State v. Williams, 123 Wis. 73. The fact, shown before a board of review, that real property Is not on a paying basis as presently managed does not establish its value; nor does the fact that old buildings thereon if torn down would be worth only the wreckage establish their value as a going concern: nor does the fact that the owner will derive a larger revenue from a lease of the land for ninety-nine years, which has been made to one who will tear down the old and erect new buildings, show that the present buildings are not worth the assessor's valuation. Evidence of such facts is not evidence of the market value of the property or the price which could ordinarily be obtained for it at private sale. State ex rel. Miller v. Thompson, 151 Wis. 184. Valuation and assessment of lead and zinc bearing lands. Section 1053. 1. For purposes of assessment and taxation lands containing deposits of lead or zinc shall be valued in the following manner, to wit: The value of each parcel of such land, exclusive of its mineral content, shall first be determined and to this there shall be added, in lieu of the value of such mineral content, one-fifth of the gross amount of sales of any ore, mineral, or deposit extracted from such land at any time and sold during the preceding calendar year. Nothing herein shall be construed to exempt from taxation the buildings, machinery, Real Estate, How Valued. 75 mills, equipment, stores, supplies or other personal property of any person, copartnership, corporation, association or company engaged In mining or extracting such deposits. 2. On or before the twenty-fifth day of June, 1915, and on or before the first day of April of each year thereafter, every owner of such land, and every person, copartnership, corporation, association, or company engaged in mining or extracting such deposits shall furnish to the assessor of incomes of the district in which such land is situated a verified statement or return giving a correct description of each such parcel of land, the name of the owner thereof, the amount of sales or purchases of all ore, minerals and deposits mined or extracted there- from at any time and sold during the preceding calendar year, and such other fact and information as may be necessary to enforce the provisions of this act. In the discretion of the assessor of incomes, similar reports may be required from every person, copartnership, association, corporation or company, engaged in purchasing such ore, minerals or deposits. 3. On or before the twenty-eighth day of June, 1915, and on or before the first day of June of each year thereafter, the assessor of incomes shall determine the gross amount of sales of such ore, minerals or deposits from each parcel of land subject to this act; and shall certify the same to the assessor of each district in which such land is situated. On the basis of such sales in the manner hereinbefore prescribed, the valuation of each such parcel of such land shall be computed by the assessor, entered on the assessment roll, and after the examination and review provided by section 1061 shall be taxed as other property in the same district is taxed. This section created by Chap. 388, 191 Ti, prescribes a special method of assessing lands containing deposits of lead or zinc, and for that reason may be open to constitutional objection. The scheme of the statute requires the land, exclusive of the mineral content, to be assessed in the same manner as other agricultural land of the same character and location, and measures the value of the mineral content by one-fifth of the gross sales of ore extracted there- from and sold during the preceding year. The value of the minerals is then added to the value of the agricultural surface and the sum of the two items represents the assessment against the land. Where the mineral rights are separately owned, as is commonly the case this course often results in imposing the tax on the surface owner after the ore has been removed. This, however, seems to be inevitable from the letter of the statute and the absence of any oxisting law for the separate assessment of mineral rights. Opinion of Tax Commis- sion to Cleary May 15, 1916; Tax Commission to Fieldler & Fieldlor Jan. 5, 1917. In such cases all buildings, machinery and ('(nnpniciit should tx^ aflsessed to the owners thereof as real estate luidcr s(-(ti(ms ^0'^T^ and 1043 of the statutes. Pages 38, 60 Supra. Personalty. Skction 1055. All articles of personal property shall as far as practlrable, l)e valued by the assessor upon actual vii'w at their true cash value; and after arriving at tlic total valuation of all articles of personal property which he shall h'' al»li' to discover as 76 Assessment and Tax Laws. « belonging to any person, if he have reason to believe that such person has other personal property 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 judgment, will render such aggregate valuation a just and equitable valuation of all the personal property liable to taxation belonging to such person. Section 1052 provides that the assessment of real estate shall be made from actual view as far as practicable. This section requires personal property to be valued in the same way and section 1063 requires assess- sors to make affidavit that they have as far as practicable viewed and inspected all property assessed by them except unimproved real estate in towns containing more than 108 square miles. It is difficult to see how assessors can perform the duties imposed upon them by these provisions without actual inspection of the property assessed. Inequality resulting from failure to do so in the case of real estate was held fatal to the tax in Clark v. Lincoln County 54 Wis. 580, and the same principle applies to personal property. Where it is impracticable to view every item of personal property, as in the case of merchants and manufacturers' stock, test inspections should be made, and the taxpayer should be carefully examined and required to produce his inventories and other data in his posession relating to the quantity and value thereof. The general provision of section 1055, statutes of 1898, requiring property to be assessed from actual view, does not apply to an assess- ment of personal property omitted from a previous assessment, under section 1059 as amended, since the latter section provides that assess- ment thereunder shall be according to the assessor's best judgment. State ex rcl Davis d Starr Lbr. Co. v. Pors. 107 Wis. 420. See note to section 1052 for discussion of assessment according to true value, pp. 71, 72. Taxpayer may be examined on oath. Section 1056. To determine the amount and value of personal property for which any person should be assessed, 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. Under this section the assessor is authorized to examine owners of personal property under oath as to the amount and value of their prop- erty. Should any owner refuse to be sworn or testify, the assessor should exercise his doomage power under section 1055 and assess him for such an amount as in his judgment will render the aggregate valu- ation of his personal property just and equitable. An entry by the assessor in his roll, opposite the taxpayer's name, that he "refused to answer the questions of the assessor after being sworn," is equivalent to the entry that he "refused to swear," Wau- loatosa V. Gunyon. 25 Wis. 271. A bank is bound by the statement made by its cashier to the asses- sor as to the value of its personal property it not appearing that the cashier did not act in good faith nor that the bank was insolvent. A receiver of the bank can not claim that a tax based upon such state- ment is invalid. Hamdckcr v. Commercial Bank, 95 Wis. 359. Personal Property. Assessment of / / False statement; duty of district attoraey. Section 1056a. Any person, firm or corporation in this state owning or holding personal property of any nature or description, individually or as agent, trustee, guardian, administrator, executor, assignee or receiver, which property is subject to assessment, who shall intentionally make a false state- ment to the assessor of his assessment district or to the hoard 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 the duty of the district attorney of any county, upon complaint made to him by any taxpayer of the assessment district in which it is alleged that property has been so withheld from the knowledge 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. IntentioiuUly make a false statement. The action authorized is penal; a case must be fully within the statute. To sustain a convic- tion the intention must be found to exist. A verdict which finds the defendant "guilty, not criminally, but negligently," in not returning a sum to the board of review, is in favor of the defendant. State ■ V. Wolfnim, 88 Wis. 481. Assessment, how made; deductions. Section 105 7. In the as- sessment of shares of stock in any ibank the assessor shall first detei"- mine the total true cash value of all of such shares according to his best judgment. If the building in which such bank maintains its offices and transacts its business be owned by such bank, the assessed value thereof, including the land upon which it is located, if owned by such bank, shall be deducted from the total value of such shares. The remainder of such total value, or the whole thereof if (he bank does not own such building, divided by the total number of such shares shall be taken as the valuation for assessment of each of such shares. No deduction shall be made on account of any other real estate in the assessment of the shares of stock of any ])ank. There is no direct assessment of the personal property of banks. All such property is reached through the asse.ssment of the shares of stock to the individual stockholders, which "shall h(> in lieu of all taxes upon their capital, surplus and assets" Section in,')7c. If the stock has a fixed market value, obviously that should be used for as- sessment purposes. If not, the book value, including capital, surplus and undivided profits, volume of business and average profits for a period of years should l)e considered in determining its value. In short the assessor should tiik<> into acconnt every fart and cireumstance which would infiucnee a careful purchaser in buying the stock. Deduction of K<;nl Kstate. The real estate of banks is reciuired to be separately aHseased in the same manner as other real estate. In asmuch as the aggregale value of tlie shares of stock covers all property owned l)y the bank, provision is made for deducting the assessed value 78 ASSESSMKNT AND TaX LaWS. of the real estate used for banking purposes, if owned by the ibank, from the value of the stock. The object of this provision is to prevent double taxation and it would be unfair to allow such deduction unless the true value of the real estate used for banking purposes were reflected in the stock assessment. The custom of writing down slow assets like real estate is common among banks and assessors are cautioned to see that the true value of the bank building is included in assess- ment of the stock. When the stock is properly valued the assessment of the entire building in which the bank carries on its business may be deducted therefrom even though part of such building is used for other than banking purposes. The statute expressly prohibits the deduction of all other real estate except that in which the bank carries on its business. State ex rel. Second Ward Savings Bank v. Luech, 155 Wis. 493. "The value of the stock in the hands of the shareholders includes the net value of all property which the corporation owns, — not only intangible property but also the franchise and any good will from which probability of profits results." iFirst National Bank v. Douglas County 124 Wis. 15. "Good will is the result of the employment of capital in some established business which augments its value, is inci- dent to the conduct of the enterprise and exists at the place where the business is carried on. A banking corporation may have a good will which when acquired constitutes property." Lindeman v. Rusk 125 Wis. 210. Court decisions. "Where the capital stock of a banking corporation whose articles of incorporation have previously been filed w*as sub- scribed and paid for except as to a few shares and the certificates of stock issued prior to May 1, 1913, the stock was taxable in that year, although the certificate of the bank commissioner authorizing the cor- poration to commence the business of banking was not issued until May 12, 1913." Farmers and Merchants Bank v. Richland Center 159 Wis. 185. Under Section 1057, the mere interruption of the active occupation and use of the building for banking purposes caused by making neces- sary repairs or enlargement or rebuilding to meet the demands of the business does not change its local status nor deprive it of the right to have the value of such land and building deducted from the assessment of its stock. State ex. rel. Savings Bank vs. Luech, 155 Wis. 493. The assessed valuation of real estate occupied by a bank and used for banking purposes but held under lease cannot be deducted from the assessment of its stock. State ex. rel. Marshall & Ilsley Bank vs. Luech, 155 Wis. 500. Tax a lien on shares of stock; levy and sale. Section 1057a. The taxes levied upon the shares of stock in any bank shall be a lien upon such shares from the time of the assessment on the preceding first day of May, which lien shall be prior to all other claims or liens. Such taxes and the lien therefor may be enforced by any officer having authority to collect such taxes by levy upon and sale of such shares of stock under his warrant for the collection thereof. Such levy may be made by delivering to the president or cashier of such bank, or to any other person who has at the time the custody of the books and papers thereof, a notice referring to such warrant and stating that by virtue thereof he thereby levies upon such shares of stock, designating the number of such shares, the name of the person to whom assessed Bank Stock, 79 and the amount of taxes thereon, for the purpose of making sale thereof to satisfy such taxes in the manner provided by law. In making sale of such shares under such warrant it shall not be neces- sary for such officer to exhibit or have in his possession the certificates or other evidences of such shares. Upon making such sale the officer shall issue duplicate certificates of sale in the manner specified in section 2990 of the statutes and the purchaser at such sale shall be entitled to all the rights and remedies given in said section 2990 to purchasers of shares of corporate stock upon sale under execution. Bank niay pay tax on stock. Section 1057b. Any bank is author- ized to pay such taxes on the shares of stock in such bank and shall have a lien from the preceding first day of May upon the shares of stock for the amount of the taxes so paid with interest and for any costs or expenses incurred therewith or any such bank may at its option pay such taxes for all the stockholders in such bank out of its earnings or other available resources as the expenses of such bank. Exemption. Section 1057c. The taxation of the shares of stock in banks as provided in sections 1051, 1057, 1057a and 10576, shall be in lieu of all taxes upon the capital, surplus, property and assets of such banks, except as hereinafter provided, except that no real estate owned by any bank or banking association or constituting the whole or any part of its capital, surplus or assets shall be exempt from taxation. Occupation tax on grain. Section 1057m. Every person, copart- nership, association, company or corporation operating a grain eleva- tor or warehouse in this state, except elevators and warehouses on farms for the storage of grain raised by the owner thereof, shall on or before December fifteenth of each year pay an annual occupation tax of a sum equal to one-half mill per bushel upon all wheat and flax and one-fourth mill per bushel upon all other grain received in or handled by such elevator or warehouse during the preceding year ending April thirtieth; and such grain shall be exempt from all taxa- tion, either state or municipal. Amended by Chap. 486, 1919. This section and the five following were created by Chap. 209, 1915, and amended by chapter 481, 1919, by doubling the rates prescribed in the original act on and after January 1, 1920. This act Imposes an occupation tax and not a property tax and is constitutional. State ex rel Stern and Sons v. Hodden 165 Wis. 75. The provision that "such grain shall bo exempt from all taxation" was Intended to exempt, in consideration of the payment of the occupa- tion tax, only grain actually In the elevators on May 1st of each year and not to exempt grain Mum in the possession of others altliouKh it might at some time during the year be handled In such elcvulors or warehouses. Idem. Neither clover, hemp, peas nor beans are grain within the meaning of Chap. 209, 1915. Opinion of Tax Commission to Bodden July 7, 1915. so Assessment and Tax Laws. statement for assessment of grain storage. Section 105Tn. Every such person, copartnership, association, company or corporation, oper- ating a grain elevator or warehouse within the state except elevators and warehouses on farms for the storage of grain raised by the owner thereof, shall on May first of each year furnish to the assessor of the town, city or village within which such grain elevator or warehouse is situated, a full and true list or statement of all grain specifying the respective amounts and different kinds thereof received in or handled by such elevator or warehouse during the year immediately preceding May first of such year in which such list or statement is so to be made. Any such operator of. an elevator or warehouse who shall fail or refuse to furnish such list or statement or who shall knowingly make or furnish a false or incorrect list or statement, shall be punished by a fine not exceeding one thousand dollars. Assessment and collection of tax on grain storage. Section 1057o. The tax herein provided for shall be separately assessed to the person, copartnership, company, association or corporation chargeable there- with by the assessor and shall be included in the assessment roll annually submitted by such assessor to the town, village or city clerk and shall be entered by said clerk on the tax roll. Such tax shall be paid and collected in the same manner as taxes on personal property are paid and collected in the taxing district where such elevator or warehouse is situated, and when paid may be credited to or offset against income taxes in the same manner as personal property taxes are credited or offset as provided in section 1087m — 26 of the statutes. Failure to submit correct statement for grain storage assessment. Section 1057p. If the assessor or board of review shall have reason to believe that the list or statement made by any person, copartner- ship, association, company or corporation is incorrect, or when any such person, copartnership, association, company or corporation has failed or refused to furnish a list or statement as required by law, the assessor or board of review shall place on the assessment roll such taxes against such person, copartnership, association, company or cor- poration as he or they shall deem true and just, and in case such change or assessment is made by the assessor, the assessor shall give written notice of the amount of such assessment at least six days before the first or some adjourned meeting of the board of review; in case such change or assessment is made by the board of review, notice shall be given in time to allow such person, copartnership, as.sociation, company or corporation to appear and be heard before the board of review in relation to said assessment; said notice may be served in the manner provided in section 1056 of the statutes. Taxation statutes applicable to grain storage taxation. Section 10.57r/. All laws not in conflict with the provisions of this act relating to the assessment, collection and payment of personal property taxes. Occupation Taxes. 81 the correction of errors in assessment and tax rolls, shall apply to the tax herein imposed. See ^tate ex rel. Stern d Sous v. Bodden 165 Wis. 75 and note to section 1057m, page 79 Supra. Occupation tax on coal. Section lOoTt. 1. Every person, co- partnership, association, company or corporation, operating a coal dock in this state, other than a dock used solely in connection with an in- dustry and handling no coal except that consumed by such industry, shall on or before December fifteenth of each year pay an annual occu- pation tax of a sum equal to one and one-half cents per ton upon all bituminous coal, and two cents per ton upon all anthracite coal handled by or over such coal dock, during the preceding year ending April thirtieth; and such coal shall be exempt from all taxation, either state or municipal. 2. Every such person, copartnership, association, company or corpora- tion operating a coal dock within the state, other than a dock used solely in connection with an idustry and handling no coal except that consumed by such industry, shall on May first of each year furnish to the assessor of the town, city or village within which such coal dock is situated, a full and true list or statement of all coal, specifying the respective amounts and different kinds thereof, received in or on, or handled by or over such coal dock during the year immediately preceding May first of such year in which such list or statement is so to be made. Any such operator of a coal dock who shall fail or refuse to furnish such list or statement or who shall knowingly make or furnish a false or incor- rect list or statement, shall be punished by a fine not exceeding one thousand dollars. 3. The tax herein provided for shall be separately assessed to the person, copartnership, company, association or corporation chargeable therewith by the assessor and shall be included in the assessment roll annually submitted by such assessor to the town, village or city clerk and shall be entered by said clerk on the tax roll. Such tax shall be paid and collected in the same manner as taxes on personal property are paid and collected in the taxing district where such coal dock is situ- ated, and when paid may be credited to or offset against income taxes in the same manner as personal property taxes are credited or offset a.s provided in section 1087wt — 26 of the statutes. Taxes collected under the provisions of this section shall be divided as follows, to wit: Ten per cent to the state, twenty per cent to the county, and seventy per cent to the town, city or village in which such taxes are collected, which shall be remitted and accounted for in the saiin' manner as the state and county taxes collected from proi)erty are remitted and pai(i. 4. If the assessor or board of review shall have reason to believe that the list or statenieiit nuuie by any person. c<)i)arlnership, association, company or corporation is incorrect, or when ;iny sueli person, co- Iiartnershii), association, company or corporation lias failed or refused to furnish a list or statement as ref|uired by law, the assessor or boar(] G 82 Assessment and Tax Laws. of review shall place on the assessment roll such taxes against such per- son, copartnership, association, company or corporation as he or they shall deem true and just, and in case such change or assessment is made by the assessor, the assessor shall give written notice of the amount of such assessment at least six days 'before the first or some adjourned meeting of the board of review; in case such change or assessment is made by the board of review, notice shall be given in time to allow such person, copartnership, association, company or corporation to ap- pear and be heard before the board of review in relation to said as- sessment; said notice may be served in the manner provided in section 1056 of the statutes. 5. All laws not in conflict with the provisions of this act relating to the assessment, collection and payment of personal property taxes, the correction of errors in assessment and tax rolls, shall apply to the tax herein imposed. This section created by Chap. 555, 1917, imposes an occupation tax on the business of operationg coal docks in lieu of the general property tax. It is similar to the act for the taxation of grain handled through elevators created iby Chap. 209, 1915. See note to section 1057m, page 79 Supra. The act provides for an occupation tax upon persons operating coal docks and has no application to coal held for retail purposes by dealers not operating docks, nor does it apply to supplies of coal held by manu- facturing companies intended for use in the operation of their business. Tax Commission to Cook and Brown Lime Company, August 1917. FORMER ERRORS TO BE CORRECTED. Corroction of error, how made. Section 1058. If any assessor shall discover that any error was made in any assessment roll during the preceding year, by which the valuation of any real or personal estate subject to taxation was increased or reduced from the true assessed valuation thereof, he shall correct such error by adding to or subtract- ing from, as the case may be, the valuation of such property on his assessment roll as fixed by him, the amount omitted from or added to the true assessed valuation in consequence of such error and make a marginal note of such correction, and the result shall be taken as the true valuation of such property for the latter year and a final correction of such error. The corrections authorized by tliis section are confined to clerical errors in transcribing or carrying out the assessor's valuation of the preceding year. The statute does not authorize the assessor to revise assessments of former years according to his present judgment. Assessment; property omitted. Section 1059. Real or personal property omitted from assessment in any of the three next previous years unless previously reassessed 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 19.. (giving year of omission) and affixing a just valuation to each entry for Correction of Omissions. ' 83 a former year as the same should then have been assessed according to his best judgment, and taxes shall be apportioned, and collected on the tax roll for such entry. Keason for omission iiiunaterial. This statute originally applied to real estate only. By the amendment of 1899 it was extended to in- clude personal property. It was again amended in 1909 by striking out the words "by mistake or inadvertence." As the section now stands, it would seem that property omitted from assessment for any cause in any given year may be assessed as omitted property in any of the three succeeding years. Failure of an assessor to assess a part of certain property under the mistaken notion that such part was not subject to local taxation does not preclude assessment thereof in the following year as omitted property, tstatc v. Hanna Bock, Co. 143 Wis. 449. Under a statute which declared that "if any taxes provided for by law for school purposes shall fail to be assessed at the proper time the same shall be assessed in the succeeding year," it has been held that the assessment provided for may be made where none of the steps which precede an assessment have been taken, as where the school board failed to certify the amount to the town clerk within the time provided by law; also that a purchaser of the land subject to such prior assessment cannot recover the taxes paid by him, though they were not, when he purchased, a lien upon the land, and he had no notice of the non-assessment of the previous year. Wilcox v. Eagle, 45 N. W. Rep 987. The legislature did not intend to limit the effect of the amendment of 1899 to such personal property as remained unchanged in ownership or location, but intended thereby to include any and all personal prop- erty which by inadvertent omission escaped assessment and that such intention is capable of enforcement as to any -omitted property which between the time of its omission and the time of reassessment, has passed out of existence, out of the ownership of the persons assessed or out of the assessment district. State ex rel. Davis d Starr Lbr. Co. v. Pars, 107 Wis. 420. The words "entered once additional" held to apply to the purpose contemplated by the statute, rather than to the clerical method by which it is to be accomplished and to be one of the steps leading to the ultimate result, — that the taxes shall be apportioned and collected on the tax roll for such entry. Fftate ex rel Davis and Starr Lbr. Co. vs. Pors, 107 Wis. 420. 84 Assessment and Tax Laws. CHAPTER VI BOARDS OF REVIEW; EQUALIZATION 0!F TAXEiS; CORIREC- TION OF TAX ROLLS Boards of review; members; orj>anization. Seitiox 1060. 1. The supervisors and clerk of each town, the mayor, clerk and such other officer or officers, other than assessors, as the common coimcil of each city shall, by ordinance determine, the president, clerk, and such other officer or officers, other than the assessor, as. the board of trustees of each village shall by ordinance determine, shall constitute a board of review for such town, city, or village. Meeting. 2. Such board shall meet annually on the last 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. 3. Notice of the time and place of meeting shall be posted up iby 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. Records; adjournment. 4. The town, city or village clerk on such board of review shall be clerk thereof and shall keep an accurate record of all its proceedings. The board may adjourn from day to day or from time to time until its business is completed; provided that, if an adjournment be had for more than one day, a written notice shall be posted on the outer door of the place of meeting, stating to what time said meeting is adjourned. Compensation. 5. The members of such board except in cities of the first class, shall receive such compensation as shall be fixed by reso- lution or ordinance of the town board, village board, or C(5mmon council not exceeding, however, three dollars per day. Length of session. G. After the assessors shall have laid before the board of review their assessment roll of real estate with the sworn statements and valuations of personal property and bank stock, as pro- vided by section 1061, the board of review shall remain in session one day from ten o'clock A. M. until four o'clock P. M. for taxpayers to ap- Boards of Review. 83 pear and examine such assessment roll, sworn statements, and valua- tions and be heard in relation thereto; and upon reasonable cause being shown therefor, shall hold at least one adjourned session upon a subse- quent day. ' Special charters not siffected. 7. The provisions of this section shall not be so construed as to alter, repeal, amend or modify the pro- visions of any city or village charter relating to the cases herein pro- vided for. This section relates to the organization, time and place of meeting, compensation, and procedure of boards . of review. The section has been divided into paragraphs and the several provisions are so plain as to require no comment. The amendment of 1909, contained in para- graph 6, requires the board to remain in session one day for taxpayers to appear and be heard.. It was held that a statute retiuiring boards of review to continue in session two days was mandatory that a tax- payer who was deprived of a hearing by an adjournment on the first day was not bound to pay the taxes assessed against him. Auditor General V. Chandler, 66 N. W. 482. If adjournment is taken for more than one day written notice should be posted on the outer door of the place of meeting stating the time to which such adjournment w-as made. For a discussion of the powers and duties of boards of review, see note to section 1061. Composition of board. A special village charter properly construed provided that the board of review should be constituted as such boards are constituted in towns and not as in other villages. A quorum being present and voting, the fact that th^ assessor was excused from voting did not invalidate the action of the board, fftnte v. Gaylord. 73 Wis. 316. The board is not required to take additional oaths as members thereof; the general oath of office is meant. Mdntyrr v. White Creek. 43 Wis. 620; Poims v. Oshkosh. .'Ifi Id. 660. A city charter created a bond of review and also a board of equaliza- tion. The two boards were largely composed of the same officers, met at the same time and place and consulted together, but when-they came to act each acted finally ujion the matters legally submitted to it. Their action was lield valid. Cranier v. Intone. 38 Wis. 2.59. The duties of a board of review are (|uasi-judicial and courts have no jurisdiction to disturb its findings and determinations unless it is acting in bad faitli. or outside its jurisdiction, or in intentional disre- gard of law. Ilroirn r Onr'ulu Co.. \i)\\ Wis. 149. For composition of iJoard of Iicview in the lily of Milwaukee, see section lOliOm. 7, p. 35 Supra. The taxpayer must make full disclosure of all his ixMsoual property before tin- board of review and answer all inciiiiries relating thereto or be liarreil from (|uestioning the validity of the assessment in court. mate V. WilliamH, 123 Wis. 73. See this case also for geneial disciissiou of the duties and iiowers of boards of review. Notice of the time, el*-. Where a charter retiiiired leii days' notice of the time and place of meeting aiirl only nine days' notice was given, held valid; and, if otJierwise. it was cured by a provision that no error or informality should invalidate the tax. Cramer r. yioiir. 38 Wis. 259. Such notice, followed by other proceedings, amounts to "due piocess of law." Tiahhrhi v. /;/;/. 66 Wis. 171. 86 Assessment and Tax Laws. "VVTiere the parties interested appear before the board and are fully heard, without making any objection on the ground that legal notice was not given, the jurisdiction is complete, although proper notice was not given. State v. Gaylord. 73 Wis. 306. Where a person makes no sworn statement to an assessor as to the value of his personal property, the value placed thereon by the assessor is prima facie correct and cannot be changed by the board of review except upon evidence. The State ex rel Giroux vs. Lien, 112 Wis. 282. Statute directory. Sec. 1060 Stats. 1898, requiring the board of review to meet on the last Monday in June, and section 1064 providing that the assessor shall deliver the completed assessment roll to the clerk on or before the first Monday in August, are directory only, and a failure to comply literally therewith does not invalidate the action of such officers unless the rights of persons interested are thereby materially affected to their prejudice. State v. Zillmann, 121 Wis. 472. Duties and powers of board; proceedings. Section 1061. 1. 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 valu- ations made by them of personal property and bank stock. The board shall, under their official oaths, carefully review and examine said roll and statement and all valuations of real and personal property and bank stock, and shall correct any errors 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 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 chapter. They shall determine the correct value of any bank stock which has been valued in his state- ment thereof by an officer of the bank at one price and by the assessor at a different price. Lowering assessment. 2. Any person who thinks the aggregate valuation of his personal property by the assessor too high, may appear and state to the board under oath the true aggregate valuation of all personal property upon which he is liable to taxation, and if the board shall be satisfied of the truth of such statement they shall take the valu- ation so fixed by him as the true aggregate 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 accordingly, 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. Notice. 3. But they shall not raise any asses^Ynent nor assess any property not already on the roll unless the person assessed, if a resident of the town, city, or village, or if a nonresident, his agent, if there be one resident therein, or if neither, the possessor of the property assessed, Boards of Review. 87 if any, shall have been duly notified of such intention in time to appear and be heard before the board in relation thereto; provided, the resi- dence of such owner, agent or possessor be known to any member of said board. Evidence. 4. Any person claiming any correction of the assess- ment may call witnesses to support the same, or to show that any prop- erty on the roll is assessed too high, or too low; and the attendance of witnesses and the production of books, inventories, schedules, papers, or documents may be compelled by subpoena issued by a justice of the peace or the clerk of the board. Record. 5. 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 examination and statements of every person and witness taken by the board. Appearance befoi-e board of review necessary as to personal prop- erty, 6. No person shall be allowed in any action or proceeding to question the amount of valuation of personal property assessed to him unless in person or by agent he shall have first presented his objections thereto before the board of review of the district in which such assess- ment was made and in good faith presented evidence to such board in support of such objections and made full disclosure before said board, under oath, of all his personal property liable to assessment in such district and the value thereof, except when prevented from making such presentation and disclosure by omission of duty on the part of the assessor or of such board. Subd. 6. Amended by Chap. 679, 1919. Duties of board. This section does not contemplate that boards of review shall do over the work of the assessor or substitute their judgment for his. The assessor's valuation is presumed to be correct and must stand in the absence of evidence to the contrary. State v. Lien 108 Wis. 316; State v. Thowpsnn, 151 Wis. 184; State v. Williavis 160 Wis. 648. The duty of the board of review is to carefully examine the roll and statements submitted, for errors, omissions and improper valuations, and take the necessary steps to correct them. It may direct the assessor to correct mere errors in description or otherwise, but can- not place any additional property on the roll without notice nor change any valuations without sworn testimony produced before it- for that I)urpose. A board of review is not an assessing body, but is a quasi-Judicial body re(iuired to hear evidence tending to sliow errors in the assess- ment, and to decide on such evidence whether or not the assessor's valuation is correct. The assessor's valuation is prima facie correct, and cannot be changed except upon evidence showing it to be erroneous. State ex rcl. v. Williams, 160 Wis. 648. No rhMnpro of viiluatlon wiHioiit ovidence, Hoards of review are rcfiulred to "cxaniine upon oatli" any iiorson who shall appear before them In relation to the asscBsment or omission of property and to lower or raise the snme "when satislicil from thr evidence tak(>n that the assessor's valuation is ton high or too low." Tlu-y are not limited In 88 Assessment and Tax Laws. this respect to instances of incorrect assessment brought up on com- plaint of taxpayers but may proceed upon their own motion to procure witnessess or other evidence necessary to correct the roll. But they cannot change any valuation without sworn testimony produced before them for that purpose, and then only in accordance with such evidence. Any change of valuation without evidence is a plain violation of official duty whcli may be set aside on certiorari. Shove v. Manitowoc, 57 Wis. 5; State v. Laicler, 103 Wis. 460; State v. Fuldner, 109 Wis. 56; State v. Williams, 123 Wis. 65, and other cases cited in note. Referring to the clauses above quoted, it was held in case of State v. Lawlcr, 103 Wis. 460. that "the clear intent of the language used was to place it beyond the power of the board of review to change values with- out evidence and to require them to change in accordance with the evi- dence." In the case of State. v. Fuldner. 109 Wis. 56, the court declared that, "in absence of evidence the board had no power to reduce valua- tions." A mere opinion of the owner with reference to the value of personal property, imsupported by facts or circumstances and coupled with evasive answers as to the quantity and market value, does not nullify the valuation of an assessor. 149 Wis. 76. Idem. Oral testimony. This section allows the board of review to receive oral testimony only. Ex parte affidavits cannot be considered. State V. Lien, 108 Wis. 282. Nor are depositions of property owners ad- missible. State V. Hobe. 124 Wis. 8. It was also decided in the last mentioned case that affidavit under section 1056 not sworn to before the assessor could not be considered. Valuation by board of review. The valuation of property when there is evidence authorizing the board of review to act is governed by the same rules which control the action of assessors. The board is re- quired to increase or lessen the valuation to the "true value according to the rules for valuing property prescribed in this chapter." The rule for valuing real estate is "the full value which could ordinarily be obtained therefor at private sale." Section 1052,. And the rule for valuing personal property is its "true cash value." Section 1055. The law is ■just as binding upon boards of review as upon assessors. No change of valuation at all can be made without evidence and when evidence is produced the change must be in accordance therewith. The board of review cannot change the assessor's valuation without evidence. . . .State ex rel. v. Klein, 157, Wis. 308. In proceedings before a board of review to determine the value of a sawmill, testimony as to what the property as an entirety and a going concern would ordinarily sell for at private sale, assuming that a buyer with the same opportunity for the use of the mill as the present owner was at hand and had the means to buy it, was held to be a better test of value than evidence of what the sawmill would be worth to dismantle and dispose of in part. State v. Williams. 123 Wis. 61. The board need not, before receiving testimony imder this section, give notice to persons likely to be affected. State v. Wharton. 117 Wis. 558; but failure to give notice before increasing an assessment is juris- dictional error. State v. Saekett. 117 Wis. 580. Witnesses duly subpopnaed by or before boards of review who refuse to appear or testify are punishable for contempt imder section 4066 of the statute, as amended by chapter 140, laws of 1911. Assessors and perhaps members of boards of review are competent witnesses. See note to section 1062, post. In addition to evidence showing that the assessor's valuation is not correct, the owner must make full disclosure under oath to the board of all his personal property liable to assessment and the value thereof. Boards of Review. 89 Failing to do so, he will not be allowxd to question the assessment in court. This provision of the statute was construed and emphatically approved in the case of State v. Williams, 123 Wis. 73. Refusal to be sworn. When a person appearing before the board offered to make a statement of his debts outs.de of the ta.xing district, but refused to give a statement of debts within the district or be sworn to the same, held, that the board was justified in ignoring his statement. State V. Cooper, 59 Wis. 666. The necessarv absence of the town clerk during some of the days the board was in session and the fact that another person was authorized by the board to act and did act as their clerk, but without taking any part in their proceedings or voting on any question, does not affect the validity of the board's action so as to afford any equitable ground for relief* from the payment of taxes. Hixon v. Oneida Co. 82 Wis. 515, 533. .Assessor to attend, testify, correct. Section 1062. The assessor shall attend without order or subpoena all hearings before the board of review and under oath submit to e.xaminatlon and fully disclose to said board such information as he may have touching his assessment and any other matters pertinent to the inquiry being made and shall re- ceive the same compensation for such attendance as is allowed to the members of said board. He shall make all corrections to the assess- ment 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 respectively the aggregate valuation of such property, after deducting exemptions and making such corrections as the board may have ordered. Assessors and members of hoard of review competent witnesses. The sentence of the above section requiring the assessor to attend the hearings of the board of review and disclose under oath such informa- tion as may be required relating to the assessment, and prescr-ibing his compensation, was add«'d l)y ch. 371. laws of 1907. Under this section as amended the assessor is a competent witness before the board of review. State ex rel Hanna Dock Co. r. Willcuts, 143 Wis. 449. P^ven before the amendment the assessor could be sworn in support of but not to impeach his affidavit. Mii. Value of hnnlc stock 10. Valnp of merchants and mannfnctnr'>rs' stocV 11. Amount of moneys, accounts, bonds, credits, notes and morteaees 19. Value of leaf tobacco IS. Value of logs, timber, lumber, ties, poles and posts, not manufacturers' stoclc 14. Value of steam and other vessels 15. Value of r°al and rersonal property and franchises of water and light companies 1«. Number and vahie 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. 20. Aggregate value of city and villag" 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. The following section requires the county clerks to make abstracts of the several statements reportod to them by local clerks in their res- pective counties to the tax commission on or before tbo close of the calendar year. Forms for this purpose are furnlshod by the tax com- mission. Local clerks are also rpquired to send abstracts of their statements to the county clerks to the tax commission on forms pre- scribed for that purpose. Sections 1004 and 1004b. Abstracts for tax commission. Section 1067. Each county clerk, after the receipt of such statement, shall make an abstract of the same and tran.smit it to the tax commission on or before the thirty-flrst day of December. See note to preceding section. Special messenger. Section 1068. Whenovor any town, city or village clerk shall havf failed to transmit any such statement within 9G Assessment and Tax Laws. the time fixed as aforesaid, the county clerk shall send a messenger therefor, who shall be paid and the expenses charged back as pro- vided in section 1015; and whenever any county clerk shall have failed to transmit any such abstract, within the time fixed as aforesaid, the tax commission may send a messenger therefor, who shall be paid and the expenses therefor charged back as provided in section 1016. Restoration of lost assessment and tax rolls. Section 1068a. Whenever the assessment roll of any assessment district shall be lost or destroyed before the second Monday of November in any year and before the tax roll therefrom has been completed the assessor 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 other assessments, and such clerk shall give notice of the time and place of such meeting of the jxtard of re- view as is provided in section 1060. Such new assessment and assess- ment roll shall ibe deemed the assessment and assessment roll of such assessment district to all intents and pui'pose. 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 assessment roll is lost or destroyed after the second Monday in November in any year and be- fore the tax roll therefrom is completed, or both the assessment 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 pro- vided in section 1084. Section 1068&. Whenever a tax roll in any 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 shall be prepared in like man- ner and with like warrant as the first, and delivered to such treasurer 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 of State Taxes. 97 CHAPTER VII STATE AND COUNTY APPORTIONMENT; APPEALS; TAX ROLL; ASSESSORS OF INCOMES (Sections 1069 to 1087b inc.) State valuation and general assessment. Section 106 9. 1. The tax commission shall commence on the third Wednesday of May in each year, and before the first day of September of the same year shall complete, the valuation of the property of the state. From all the sources of information accessible to it the commission shall determine and assess the relative value of all property subject to taxation in each county. It shall set down in a list of all the counties, opposite 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 said commission or a majority of its members, and its secretary as the state assessment made by the com- mission, and be delivered to the secretary of state. In any case where the commission, 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, it shall correct such error 'by adding to or subtracting from (as the case may be) the valuation of such county as determined by it at the next succeeding state assessment, 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. Complaint; attendance of witnesses. 2. The commission shall have the power to make such rules, orders and regulations for making and filing complaints by counties, the attendance of witnesses, tho pro- duction of books, records and papers and the mode of procedure as may be deemed necessary, not inconsistent willi the laws of the state. Fees and expenses. 3. The commission shall have authority to direct that the fees for the attendance of witnesses and officers and other expenses for evidence shall be paid by the county making com- plaint to the commission which is determined adversely to such county, as justice may require, and when such costs and fees are so directed to be paid by any county the amount thereof shnll 1)e certified to the 7 98 Assessment and Tax Laws. secretary of state, and 'by him apportioned to such county with the state taxes and be levied and collected upon the property of said county with said state taxes. An assessment of the general property of the state is made by the tax commission under this section every year, primarily based upon the five year average of real estate sales and the estimates of true value of personal property made by assessors of incomes in their respective districts. Differences in the valuations of the same class of property in different counties and by different assessors of in- comes are sought to be harmonized and reduced to the same basis by the tax commission on information derived from all available sources. For this purpose, each county is assessed as a unit and the state tax is apportioned accordingly. State assessments. The aggregate assessment of the general prop- erty of the state for each of the last five years is as follows: 1915 $3,299,731,408 1916 3.426,797,220 1917 3,607,470,442 1918 3,846,263,744 ' 1919 4,068,268,534 Apportionment of funds in treasury. Sectiox 1069a. Whenever in the opinion of the governor, secretary of state and state treasurer, or a majority of them, the 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 provided for, shall be apportioned in the same manner as now provided for under the provisions of section 1070. For the purpose of ascertaining the finan- cial condition of the state at the end of each calendar year the gov- ernor is authorized to employ such expert accountants and other assist- ants as he shall deem necessary for that purpose. The taxes paid to the state by railroads and other public service com- panies, insur3,nce companies, automobile taxes, and receipts from the income and inheritance taxes are generally sufficient to pay all the expenses of the state government, and accordingly only a nominal levy of one hundred dollars has been made for state purposes in recent years. Method of ai>portionment. Skction 1070. The secietary 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 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 Apportion MiiNT of State Taxes. 91) charge to each county the whole amount of such taxes and charges so assessed, and the same shall he paid into the state treasury as pro- vided by law. The apportionment of state taxes required by this section is made among several counties in proportion to the assessed valuation of each as fixed by the tax commission under Section 1069. Appropriations in excess of levy. Section 1071. Whenever it shall appear before the apportionment and certification 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 neces- sary, in connection with the amount provided by law to be levied, to meet all authorized demands upon the state treasury up to the time when the succeeding state tax will be due and payable. State tax levy. Section 1071m. 1. To provide for the estimated expenses of the state of Wisconsin for the present fiscal year in excess of the income otherwise applicable thereto a state tax of one hundred dollars is hereby levied upon the taxa^ble property of the state for the year 1919. in addition to all other taxes and charges authorized by existing laws for such year, such levying not to be increased or di- minished by any executive or administrative officer, and the same shall be apportioned by the secretary of state to the several counties, and be apportioned according to law by the several county clerks of such counties to the taxing districts therein and be collected and accounted for according to law. Skctio.n- 2. To provide lor the estimated expenses of the state of Wisconsin for the succeeding fiscal year, in excess of the income other- wise applicable thereto, a state tax of one hundred dollars is hereby levied upon the taxable property of the state for the year 1920 in ad- dition to all other taxes and charges authorized iby existing laws for such year, such levy not to be increased or diminished by any ex- ecutive or administrative officer, and the same shall be apportioned by the secretary of state to the several counties, and be apportioned ac- cording to law by the several county clerks of such counties to the taxing districts tlierein and bo collected and accounted for according to law. Chap. (i:'.7, 1:119. Slati-nient of ii])oaI. Sfxtion 1077rf. The assessment and determina- tion of the relative value of taxable property in the several assess- ment districts of any county made by the county 'board under the provisions of section 1073 of the statutes may be reviewed, and a re- determination of the value of such property may be made, by the tax commission upon appeal from the determination of such county board to said commission on behalf of any town, city or village in such county. Such appeal shall be taken and such review and redetermina- tion shall be made in the manner provided in sections 1077?) to 1077Z. inclusive, of the statutes and under such rules and regulations govern- ing the procedure therein, not inconsistent with law, as may be pre- scribed by said commission. Sections 1077a to 1077L were created by section 474 of the laws of 1905 and provide for appeals to the tax commission from equalizations made by county boards. Prior to the adoption of this chapter, county equalizations were reviewed by commissioners appointed by the cir- cuit court on complaint of the aggrieved districts. The power to equalize taxes in quasi judicial, not legislative and these statutes are valid, notwithstanding that no provision is made for notice to taxpayers. The board acts on municipalities and not on the taxpayer, and consequently, the statute does not deny the equal pro- tection of the laws. Foster v. Roice. 128 Wis. 326. Authorization of appeals. Section 1077b. To authorize such ap- peal an order or resolution directing the same to be taken shall be passed or adopted by the mayor and common council of the city, presi- dent and trustees of the village or board of supervisors of the town, in whose ibehalf such appeal is to be taken, at a lawful meeting of such governing body. When an appeal shall have been authorized the prose- cution thereof shall be in charge of the chairman of the town, mayor of the city or president of the village in behalf of which the appeal is to be taken, unless otherwise directed by the body authorizing the appeal. The officers or committee in charge of such appeal may em- ploy attorneys to conduct the same. After authorizing an appeal as provided above, any two or more of the towns, cities and villages in the same county may join in taking and prosecuting such appeal. In reviewing the action of a county board under sections 1077a to 1077L the tax commission acts as a quasi-judicial tribunal with speci- fied procedure and the mandatory requirements must be substantially followed. Htatc ex rel. v. Hangm, 160 Wis. 494. Form of appeal. Section 1077c. To accomplish such appeal there shall be filed in the office of the county clerk, within four months after the determination of the county board to be reviewed upon such appeal, a declaration in writing which shall set forth: Review of Cot-nty Equalization. 103 (1) That the town, city or village, naming the same, in whose be- half such review and redetermination is sought, appeals to the tax commission from the determination made by the county board under the provisions of said section 1073. specifying the date of such deter- mination. (2) Whether such appeal is for the purpose of obtaining a review and redetermination of the valuation of property in all the assess- ment districts of the county or of property in particular districts only, therein specified. (3) Whether review and redetermination is desired as to real estate, or as to personal property, or both. (4) That such appeal has been authorized by an order or resolution of the mayor and common council of the city, president and trustees of the village or board of supervisors of the town, city or village in whose behalf such appeal is taken. (5) A plain and concise statement, without unnecessary repetition, of the facts constituting the grievance sought to be remedied upon such appeal. The fleclaration shall be verified by the affidavit of the chairman of the town, mayor of the city or president of the village in whose behalf the appeal is taken, or by a member of the governing body thereof authorizing such appeal, in the manner that pleadings in courts of record may be verified. When two or more municipalities join in taking such appeal the verification may be made by the proper officer of any one of them. The requirements of this section as to the time within which an appeal must be taken, the county clerk's return be made, and the final decision rendered, are directory. Delay beyond the times speci- fied does not divest the commission of jurisdiction, statr <:i- rrl. Hakcr V. H(iu(/rn. 164 Wis. 443. Ketiii-n. SKcrioN 1077d. Upon the filing of such declaration, the county clerk without delay shall prepare a certified copy thereof, to- gether with a certified copy of the determination of the county board from which such appeal is taken and of the record of the proceedings of the board in relation thereto, and transmit such copies to the tax com mission. Upon receipt of such copies said commission shall make an order fixing a time and place for a preliminary hearin.i; upon such appeal and shall transmit an attested copy of such order to such county clerk in time for giving tlie notice hereinafter required. Upon receipt of such order, said clerk, at least twenty days before the time fixed for such hearing shall transmit by mail to each member of tlie county board of such county a notice stating that such appeal has been taken, naming the municipality or municipalities in whose behalf the same is taken, and the time and place of such i)reliminary h(>ar- Ing. He shall file in his office a copy of such notice with his affidavit attached staling the fact and time of mailing the same to said mem- bers, and shall transmit to (he tax coiumission a certified copy of such notice ;iii(l affidavit. 104 Assessment and Tax Laws. Appearances; attorneys. Section 1077e. After the taking of such appeal, and not later than the time fixed for such preliminary hearing, unless such time be enlarged by order of the tax commission, any town, city or village may cause an appearance to be entered in its behalf before said commission in support of such appeal and uniting with the appellant for the relief demanded; and by verified petition or statement showing grounds therefor may apply for other or further review and redetermination than that demanded in the declaration on such appeal. Within the like time any town, city or village in such county may in like manner have its appearance entered in opposition to such appeal and to the relief demanded. Such appearances shall be authorized in the manner for authorizing an appeal as provided in section 1077b. When so authorized the interests of the town, city or village authorizing the same shall be in charge of the chairman, mayor or president thereof unless otherwise directed by the body authorizing such appearance; and attorneys may be employed in that behalf. In such appearances any two or more of the towns, cities and villages of said county may join if united in support of or in opposition to such appeal. Hearing. Section 10 77f. At the time fixed lor such preliminary hearing, or at the time to which the same may be adjourned, the tax commission shall determine whether such appeal shall be entertained or dismissed. For that purpose they shall consider such sworn state- ments as may be filed and such testimony and arguments as may be presented within such reasonable time as the commission may fix for such presentation. If satisfied that no substantial injustice has been done in the county assessment appealed from, the commission in its discretion may dismiss such appeal. If the appeal be not dismissed, the commission, at such preliminary hearing or at the time to which it may be adjourned, shall make up the issues between the parties to such appeal and ascertain whether the review and redetermination sought by such appeal shall extend to all or to a part only of the towns, cities and villages in such county, whether to real estate or personal property or to all taxable property therein; and for that purpose the commission may require further statements in the nature of pleadings to be filed and may cause any statement filed, serving as a pleading, to be amended or made more definite and certain. The parties in interest in a review under this section are entitled to an opportunity to hear the evidence produced, to oppose it with evidence, to be heard by counsel and to have the controversy deter- mined upon the evidence. The term "commission" means the com- mission, not a single member of it, or its secretary, or any employe. At least a quorum must participate in the hearing and determination. State ex rel. v. Haugen, 160 Wis. 494. Reassessment. Section 1077g. The commission shall then pro- ceed to review and redetermine the value of property in such county in accordance with the issues as ascertained and made up under the pro- visions of the preceding section. They shall have authority in their Review of County Equalization. lOo discretion to include in such review and redetermination all of the tax- able property in said county and to extend the same beyond the issues as made up on the preliminary hearing, if at any time during the prog- ress of their investigations they shall be satisfied that such course is necessary in order to accomplish substantial justice and to secure rela- tive equality as between all the assessment districts in such county. They shall make careful investigation of the quantity and value of tax- able property in the several assessment districts to which such review and redetermination shall extend. For that purpose the commission may employ such experts and other assistants as may be necessary, and fix their compensation. In making such investigations the commission, the members thereof, and all persons employed therein by the commis- sion shall have and possess all the power and authority possessed by assessors so far as applicable, including authority to administer oaths and to examine property owners and witnesses under oath as to the quantity and value of property subject to taxation belonging to any person or within any district to which the investigation shall extend. Under sees. 1077a to 1077L. Stats., the tax commission has very broad powers in respect to ascertaining the value of the different kinds ot property in the taxing districts. Staf sties of recorded sales of rea,l estate and of the assessed valuation of lands included in such sales, col- lected and compiled pursuant to sees. 1007-1009, Stats., and all other information provided for by statutes respecting valuations of property, may be used by the commission in the performance of its duties; and expert knowledge acquired by it may be appKed to the facts m evi- dence in reaching its determination. State ex rel. Baker v. Haugen, 164 Wis. 443. liocal hearings; liow had. Sectiox lOTTh. The commission shall have authority in their discretion at any time before their final deter- mination to appoint a time and place withn such county at which they will hear evidence and arguments relevant to the matters under con- sideration upon such appeal. The time to be devoted to such hearings may be limited as the commission in their discretion shall direct. At least ten days before the time fixed for such hearings, tlie commission shall cause notice thereof to be mailed to the county clerk and to the attorney or other representative of each town, city and village in whose behalf an appearance has been entered in the matter of such appeal. Subpoenas; contempts; perjiny. Siution 10771. The tax commis- sion and each of the members thereof shall have authority (o issue Hubpcrnas requiring the attendance of witnesses to produce books and papers and to give testimony at snrh times and places as may be de- signated therein. Witnesses sumnionod at the instance of such com- mission or any of Its members shall be compensated at the rates pro- vided by law for witnesses in courts of record, the same to be audited and paid the same as other claims against the state, upon the certifi- cate of said commission. If any person shall disobey any subpcena or refuse to be sworn or to make affirmation or to testify when law- fully required so to do under any provision of law he may be pro- !()() Assessment and Tax Laws. ceeded against fur ooiitempl as provided in section 4U6() of Ihe stat- utes. If any property owner or other person shall make any false statement to said commission or to any member thereof or to any person employed by them upon any matter under investigation he shall be subject to all the forfeitures and penalties imposed 'by law for false statements to assessors and boards of review. Decision. Skctiox 1077J. The tax commission, within four months from the making up of the issues upon the preliminary hearing, shall make its determination upon such appeal and file a certificate thereof signed by the members or a majority of the members of such com- mission in the offlce of the county clerk. In such determination and certificate the commission shall set forth the relative value of the taxable property in each town, city and village of such county as found by them, and what sum, if any, shall be added to or deducted from the aggregate value of taxable property in each as fixed in the deter- mination of the county board from which such appeal was taken in order to produce a relatively just and equitable county assessment. Such determination shall be final and conclusive. The provision of this section requiring the tax con^mission to make its determination within four months from the making up of the issues, and all other provisions of sections 1077d to 1077j are directory and a failure of the commission to determine the matter speedily, where such delay was occasioned by legal proceedings, was held not to divest it of jurisdiction. Stafe ex rel. Baker v. Hnugen, 164 Wis. 443. Effect of decision. Section 1077k. The determination of the tax commission shall not affect the validity of taxes apportioned in ac- cordance with the county assessment from which such appeal was taken; but if it shall be determined upon such appeal that such county assessment is relatively unequal, such inequality shall be remedied and compensated in the apportionment of state and county taxes in such county next following the determination of said commission in the following manner: Each town, city and village whose valuation in such county assessment was determined by said commission to be relatively too high shall be credited a sum equal to the amount of taxes charged to it upon such unequal assessment in excess of the amount equitably chargeable thereto according to the determination of the tax commission; and each town, city and village whose valua- tion in such county assessment was determined by said commission to be relatively too low shall be charged, in addition to all other taxes, a sum equal to the difference between the amount charged thereto upon such unequal assessment and the amount which should have been charged thereto according to the determination of the tax commission. E.xpenses; apportionment. Skctiox 10 771. The tax commission shall transmit to the county clerk with their determination on such appeal a statement of all expenses incurred therein by or at the in- stance of the commission, which shall include the actual expenses of Tax Rolls and Tax Wakhants. 107 the members of the commission, the compensation and actual expenses of all persons employed by them and the fees of officers employed and witnesses summoned at their instance. A duplicate of such state- ment shall be filed in the office of the secretary of state. Such ex- penses shall be audited upon the certificate of the commission, and paid out of the state treasury, in the first instance, as other claims against the state are audited and paid. The amount of such ex- penses shall be a special charge against such county and shall be in- cluded in the next apportionment and certification of state taxes and charges, and collected from such county, as other special charges are certifieJ and collected. Unless otherwise directed by the commission in their determination upon such appeal, the county clerk, in the next apportionment of state and county taxes, shall apportion the amount of such special charges to and among the towns, cities and villages in such county whose relative valuations were increased in the determination of the commission in proportion to the amount of such increase in each of them respectively. The apportionment of such expenses shall be set forth in the determination of the com- mission. The amount so apportioned to each such town, city and village shall be charged upon its tax roll and shall be collected and paid over to the county treasurer as other state taxes and special charges are collected and paid. THE TAX ROLL. How made. Sk* tion 1078. From the assessment roll when so corrected, the town clerk (and the clerk of each city or such village as aforesaid, 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 directed in regular order as to lots and blocks and sections and parts of sec- tions, by the proper corrected descriptions and having entered op- posite in separate columns tlie name of the person to whom assessed before, and the valuation thereof, ascertained as aforesaid, after such description, and also a complete alphabetical list ol all ixmsoiis in his town having any taxable personal proi)erty, with the aggregate valua- tion of such property ascertained as aforesaid, and the number of tiir school district in which it is subject to taxation set opi)osite in separ- ate columns. Whenever the property situate in an incorporated vil- lage or unincorporated village, the limits of which have been designated by the town board is embraced in a town tax roll the list of the real property and of persons taxable for personal ))r()perty as aforesaid .shaii be entered in a continuous part of ilie roil iiml the valuations he separately footed. Public lands sold and not patented and lands mort- gaged to the state shall be so))aiately entered iindei' ;i jhoim r heading. A "tax roll" means the roll in proper form to wanani I lie treasurer in enforcing thr- lax. Ildhiodx r. lintn-r Cnik, (M Wis. (idl. Tax rolls are the original extensions of the levies made by the proper author- ities and include state, count v. town, and school taxes. s>nH)i v. Scnllj/. 108 Assessment and Tax Laws. G6 Kansas 139. The making of the tax roll (;r list in accordance with the directions of the statute is ordinarily an essential prerequsite to the valid enforcement of the taxes entered thereon. 37 Cyc. 1046. Baker v. IW&cr, 102 Maine. .People t\ Wells, 178 New York. Except as to the corrections which the clerk is expressly authorized to make by Sections 1065, 1085, and 1085a, he has no autliority to change the assessment roll as certified by tlie assessor and board of review. His powers are purely ministerial and it is his duty to com- pute the tax according to the roll so certified. He is not permitted to question the valuations appearing on the roll nor the regularity of the steps in making the same either by the assessor or board of re- view. Attorney General v. Erickson, 170 N. W. Rep. 958. Taxes are not "levied" until extended upon the tax roll, and are not a lien until then. Spear v. Door Co., 65 Wis. 298. Calculation and statement of taxes. Sixtton 1079. 1. Upon receipt of the certificate of the apportionment from the county clerk each town and village clerk in counties containing a population of more than three hundred thousand shall, upon a uniform percentage, calculate and carry out in one item opposite to each valuation in the tax roll the amount required to be raised upon such valuation 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, in- cluding taxes to pay judgments, in separate columns opposite the valuation of the property to be charged. 2. 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 statement showing the several amounts of taxes levied upon said town or any part thereof and for what purpose; pro- vided, in case the board of supervisors of any county shall so order, said town clerk shall calculate and carry out in separate items the several amounts of taxes as are to be levied unformly upon all the tax- able property of the town in separate columns on such roll, the form of which may be prescribed by such county board. This section was amended by Chap. 259, 1919, so as to limit its ap- plication to Milwaukee County. For method of computing taxes in all other municipalities in the state, see iSection 1079a. Post. Taxes calculated by town and village clerks. Se< tion 1079a. Upon receipt of the certificate of apportionment from the county clerk, each town and village clerk, located in counties having a population of less than three hundred thousand, shall separately calculate and carry out opposite to each valuation in the tax roll the amount required to be raised upon such valuation, for state taxes, county taxes, school dis- trict taxes, town or village taxes and all other taxes, if any, including taxes to pay judgment. Said several amounts shall be entered in the tax roll in separate columns showing the purpose for which each amount is to be raised in such form as shall be prescribed by the tax commission. Under the head "taxes unpaid for previous year" he Tax Rolls and Tax Warrants. 109 shall enter opposite each tract of land so returned as aforesaid by the county clerk the year for which such tax remains unpaid. This section, created hy Chap. 259, 1919, requires town, city and village clerks in all counties outside of Milwaukee to compute and enter upon the tax roll separately the amount required to be raised: 1, for state taxes; 2, for county tax«s; 3, for school district taxes; 4, for town, city or village taxes; and 5, for all other taxes including taxes to pay judgment. The tax commission is required to prescribe forms showing in separate columns opposite each description the amount of tax to be raised for each of the purposes above specified. As the law did not take effect until the first of January, 1920, taxes for 1919 were properly computed according to the former law. Municipal tieasui ei's bond niaxinium, five hundred thousand d*)!- hirs. Section 1080. The treasurer of each town, city or village shall execute and deliver to the county treasurer a ibond, with sureties, to be approved, in case of a town treasurer, by the chairman of the town, and in case of a city or village treasurer by the county treasurer, in the sum of double the amount of state and county taxes apportioned to his town, city or village, not exceeding five hundred thousand dol- lars, 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. Provided. that when such bond is executed, or the condition thereof guaranteed, solely by a surety company as provided in section 1966 — 33, such bond shall be in a sum equal to the amount of such state and county taxes. The county treasurer shall give to said town, city or village treas- urer a receipt for said bond, and file and safely keep said bond in his office. A bond of a town treasurer complying in all respects with section 810, R. S., except that it is executed to the supervisors of the town and is made payable to them or to their successors in office, is a valid official bond, and an action thereon may be maintained by the town under sec. 984, R. S. The Town of Platteville v. Hooper, 63 Wis. 381. Warrant. Section 1081. 1. 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 occupants named of the real estate described tliercin, the taxes set down In such roll opposite to their respective names, and to the sev- eral parrels of land therein described; and in case any person or cor- poration upon whom any such sum or tax is imposed, shiill refuse or neglect to pay the same, you are to levy and collect tlie same by dis- tress and sale of the goods and chattels of the per.son or corporation so taxed, and out of the moneys so to be collected, after deducting 110 ■ Assessment AND Tax Laws. \oav lees, you are first to pay to the treasurer of said county, on or before the first Monday in March next, the sum of for state taxes: you are to retain and pay out as town treasurer, according to huv, the sum of . . . ., and the halance of said moneys you are required to pay to said treasurer for county purposes, on or before the twenty- second day of March, by which day you are further required to make return to said treasurer of this warrant, with said roll annexed. Given under my hand this .... day of . . . ., 19 Clerk. 2. 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. 3, In all counties in this state having two hundred and fifty thou- sand or more population as ascertained by the last United States census, said warrant shall provide instead that said town, city or village treasurers shall pay such moneys to said county treasurer and make return to said treasurer of said warrant on or before the twenty-second day of March. The warrant prescribed by this section, when properly executed and attached to the tax roll, defines the treasurer's authority and pre- scribes his duty in collecting taxes. It both confers the power and furnishes the protection essential to the performance of his duty. It will be observed that he is commanded "to collect from each of the owners of real and personal property named in the roll, the amount of taxes set opposite their respective names, and in case of their refusal or neglect to pay the same "to levy and collect such taxes by distress and sale of the goods and chattels of the persons so taxed." This language is so clear and positive as to leave no doubt of the treasurer's duty in the premises. His business is to collect the taxes as extended on the roll and the warrant protects him in so doing. Stahl v. O'Malley. 39 Wis. 328. Poucrs v. KindscM, 58 Wis. 539. Coui't Decisions. Collecting officers have nothing to do with the fair- ness or legality of taxes regularly extended upon the roll. "Their duties are purely ministerial and their sole authority is to execute the warrant as It is written. They have no jurisdiction to investigate mis- takes in the roll or correct them. This is a lesson which ministerial officers cannot learn too often or too well." Stahl v. O'MaUey, 39 Wis. 329. Attorney General v. Eriekson, Toirn Clerk, 170 N. W. Rep. 958. By express command of the warrant local treasurers are required to levy upon the personal property of owners who refuse or neglect to pay the taxes charged against them, and they cannot truthfully make the oath prescribed by Section 1114 for delinquent returns without having done so. Allen v. Allen. 114 Wis. 615. The law imposes posi- tive duties on local treasurers and these duties are not satisfied by sitting in their offices and receiving the taxes handed to them. The warrant commands them to go out and collect, and fa^ilure to do so exposes them and their bondsmen to liability for neglect of official duty. "All personal property taxes and taxes upon real estate, if possible, must be collected from the personal property of the owner or occu- pant." Allen V. Allen. 114 Wis. 615. Tax Rolls and Tax Warrants. Ill DeLvrij ot roll before treasurer qualities. Skction 1082. Il the tax roll shall have been delivered to the treasurer before qualification it shall be recalled from him and 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 ap- pointed and qualified, 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 original roll from the person so collecting the same. Delivery to .sheritt". SEtriox 10 83. Ii the ireasurer-elect shall fail to qualify as such or to file his bond with the county treasurer, in the manner 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 cotinty, 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 treas- urer a like bond as required of the treasurer, and by himself or deputy shall make like collections and returns, and shall, unless he receives a fixed salary for all services, be entitled to collect for his services in cities one per cent, and in towns and villages two per cent upon all taxes paid on or before January thirty-first, and on all taxes collected by him after said date, in cities four per cent, and in towns and vil- lages five per cent, said fees to be computed and added to the amounts as specified on the tax roll, and he shall be responsible to the same extent as treasurers appointed by boards, for 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. Procpes shall make a rejioi-t to the county board of each county witliin bis assessment district showing in detail the work of local assessors in their several districts, the failure, if any. of such assessors or property owners to comply with the law, the relative assessed and true value of property in eacii local assessment district, and all such information and statistics as he may obtain whicii will he of assistance to the county hoard in determining thf relative valur of all taxable properly 116 Assessment and Tax Laws. ill each town, cily and village in the county. Such report shall be filed with the county clerk at least fifteen days before the annual meeting of the county board. The county clerk shall cause to be printed not less than two hundred copies oi such report, one of which shall be mailed immediately by the county clerk to each member of the county board. Not less than six copies of such printed report, together with all statistics accompanying the same, shall be filed with the state tax commission. May reassess for county equalization. (6) The county board, upon its own motion, may direct the assessor of incomes to make a reassessment of all the taxable property in any local assessment dis- trict for any year, and to report the same in the form of an assess- ment roll to the county board at its next annual session. In making such reassessment, the value of the property shall 'be fixed, as nearly as may be, as of the time the original assessment was made, and he shall have the powers and be governed by the rules provided by law for local assessors in the assessment of property for taxation. In case the aggregate valuation of taxable property as determined by such reassessment, shall be ten per cent or more in excess of the aggregate valuation thereof as fixed by the original assessment, the expense of making such reassessment, not exceeding five dollars per day for each day necessarily and actually spent in making the same, shall be charged to such local assessment district in the next apportionment thereto of county taxes. To attend annual meeting. (7) The state tax commission shall call a meeting of the assessors of incomes at the capitol at a specified time in the month of January in each year, for a conference on the subjects of taxation and the administration of the laws, and for the instruction of such officers in their duties. The actual and necessary expenses of each such officer in such attendance shall be audited and paid out of the state treasury in the same manner as other expenses of said assessors are audited and paid. This section first appeared as Chap. 445. 1901, creating the office of county supervisor of assessments. When the income tax law was enacted by chap. 658, 1911, the powers and duties of supervisors of assessments were transferred to assessors of incomes and the subse- quent changes in the law are only such as were necessary to effectuate this purpose. Under this section, assessors of incomes are authorized and required: 1. To exercise general supervision over the assessment of property in their respective districts. 2. To examine and test the work of assessors during the progress of the assessment and ascertain whether they are assessing property at other than full value, or omitting property subject to taxation from the roll. 3. In case assessors are assessing property at other than true value or otherwise violating any assessment law to report the fact in writ- ing to the proper boards of review. 4. To apply to the circuit court for removal of any assessor guilty Assessors of Incomes: — Powers and Duties. 117 of discrimination in the assessment of different persons or classes of property or otherwise violating assessment laws. . 5. To make a report to the county board showing in detail the work of local assessors in their respective districts, together with such sta- tistical information as they can obtain as an aid to the county board in making the county equalization. 6. To revalue or reassess the property of any assessment district on the order of the county board. The valuation or reassessment of property by assessors of incomes under subdivision three, and the socalled reassessment which they are authorized to make on the order of the county board under subdivision six are not reassessments at all within the meaning of Sections 1087 — 45 to 1087—57. They are mere test appraisals of property for the pur- pose of comparison with the assessments made by local assessors for the use of boards of review under subdivision three, and for the use of the county board under subdivision six in making the county equali- ation. In neither case can the assessor of incomes' valuations, be substituted for those of the assessor on the local roll or in computing taxes. Under present law, assessors of incomes have no authority either to make or institute reassessments unless ordered to do so by the tax commission under the regular reassessment statute. 118 Assessment and Tax Laws. CHAPTER VIII TAX COMMISSION, POWERS AND DUTIES; REASSESSMENTS (Chapter 48c. sec. 1087—31 to 1087—57. inclusive.) Tax coiiiiiii.s.sioii created. Section 1087 — 31. Tliere is hereby cre- ated a state board to be designated and known as the "Tax Commis- sion." The history of the tax commission dates back to the agitation of the early 90's which resulted in the appointment of a temporary commis- sion to investigate the subject of taxation and report to the next legis- lature. One of the principal recommendations of the report made was for the appointment of a permanent tax commission. Pursuant to this recommendation, the legislature of 1899 provided for the appointment of a tax commissioner and two assistant commissioners. In 1905 the commission was reorganized in its present form consisting of three members of equal authority and responsibility. Following are the names of the several mem^bers of the commission and the secretaries thereof since it was created and the term of service of each. Burr W. Jones K. K. Kennan George Curtis, Jr. TEMPOKAHY COMMISSIOX. May 29, 1897, to Dec. 31, 1898 PERMANENT COMMI.SSION. Michael Griffin... from April 28, 1899 to Dec. 29, 1899 Norman S. Gilson '. . . " June 1,1899 " Feb. 24,1911 George Curtis, Jr .. " June 1, 1899 " Feb. 24, 1911 William J. Anderson " Jan. 2,1900 " Jan. 30,1901 Nils P. Haugen " Jan. 30, 1901 " Date Thomas E. Lyons " Feb. 24,1911 " Date Thomas S. Adams " Feb. 24,1911 " Sept. 20, 1915 Carroll Atwood " Nov. 10, 1915 " Date Secretaries. Samuel M. Smith " Mar. 15, 1900 " April 15, 1901 Geo. H. Francis " Dec. 18,1901 " Jan. 15,1912 A. J. Myrland " Jan. 15, 1912 " Date Per.sonnel; term. Section 1087 — 32. Said tax commission shall be composed of three commissioners, who shall be appointed by the governor by and. with the advice and consent of the senate. The three Tax C'ommissiox. 110 peisons first to compose said board sliall be appointed witliin ten days after the passage and publication of this act and before the adjourn- ment of the present legislature if practicable. Of such three persons one shall be appointed and designated to serve for a term ending on the first Monday in May. 1909, one for a term ending on the first Mon- day in May. 1911. and one for a term ending on the first Monday in May, 1913, each of said terms to begin upon the qualification of the person appointed therefor. Upon the expiration of the terms of the three commissioners first to be appointed as aforesaid, each succeed- ing commissioner shall be appointed and shall hold his office for the term of eight years, except in the case of a vacancy as hereinafter pro- vided, and each commissioner shall hold his office until his successor shall have been appointed and qualified. Appointment.s; vacancies. Sectio.n 1087 — 33. After th; appoint- ment of said first three commissioners and except when appointed to fill a vacancy, each commissioner shall be appointed on or before the last Monday in February during the biennial session of the legislature next preceding the commencement of the term for which he shall be appointed. Vacancies in appointive state offices shall be filled by ap- pointment by the appointing power and in the manner prescribed by law for making regular full term appointments thereto, and appointees to fill vacancies therein shall hold office for the residue of the unex- pired term or, if no definite term of offit2e is fixed by law. until their successors are appointed and qualify. Revised by Chap. 362. 1919, as to the manner of filling vacancies. Qualification.s. Skition 1087 — 34. The persons to be appointed as members of such commission shall be such as are known to possess knowledge of the subject of taxation and skill in matters pertaining thereto. So far as practicable they shall be so selected that the board will not be composed wholly of persons who are members of or affili- ated with the same political party or organization. No iierson ap- pointed as such commissioner shall hold any otlier office under the laws of this state nor any office under the g.ivernment of the United States or of any other state. Each such CDUiniissioner shall devote his entire time to the duties of the office and shall not hold any position of trust or profit, engage in any occupation or business interfering with or inconsistent with his duties, or serve on or under any com- mittee of any i)olitical party. Oatli. Si:(iio.\ 1087 — 35. Kach i Dniiiiissioiicr. wiihii, liiirly days after notice of his api»ointnient shall take and lilc lin' olliciai oath. Revised by (^lap. 93, 1919. Oi-Kaiii/Jitioii; <|ti(>i-iiiii ; srs.sioiis. Skciio.n loST i'.il. Thf lonimis- Hioners first appointed under sj-ction 1087—32. after having duly (iiiali- fled, shali without delay meet at the capilol in Madison, iiiid sliall thereupon organi/.e and elect one of their niiinber as chairman. .\ ma 120 Assessment and Tax Laws. jority of said commissioners shall constitute a quorum for the transac- tion of the business and tha performance of the duties of the com- mission. The said commission shall be in continuous session and open for the transaction of business every day except Sundays and legal holidays; and the sessions of such commission shall stand and be deemed to be adjourned from day to day without formal entry thereof upon its records. The commission may hold sessions or conduct in- vestigations at any place other than the capitol when deemed neces- sary to facilitate the performance of its duties. Clerks; experts; rules. Section 1087 — 37. Said commission may appoint a secretary and may employ such other persons as experts and assistants as may be necessary to perform the duties that" may ibe required of the commission. The secretary shall keep full and cor- rect minutes of all hearings, transactions, and proceedings of said commission and shall perform such other duties as may be required by the commission. The commission shall have power to make all needful rules, not inconsistent with law, for the orderly and methodi- cal performance of its duties as a board of assessment or otherwise, and for conducting hearings and other proceedings before it. Office expenses. Section 1087 — 38. The commission shall keep its ofHce at the capitol and shall be provided by the superintendent of public property with suitable rooms, necessary office furniture, sup- plies, stationery, books, periodicals and maps. Powers and duties defined. Section 1087 — 39. It shall be the duty of the commission, and it shall have power and authority: (1) To have and exercise general supervision over the administra- tion of the assessment and tax laws of the state, over assessors, boards of review and assessors of incomes, and over county boards in the performance of their duties as county boards of assessment, to the end that all assessments of property be made relatively just and equal at true value in substantial compliance with law. (2) To confer with, advise and direct assessors, boards of review, county boards of assessment and assessors of incomes as to their duties under the statutes of the state. (3) To direct proceedings, actions and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities and punish- ment of public officers, persons, and officers or agents of corporations for failure or neglect to comply with the provisions of the statutes governing the return, assessment and taxation of property; and to cause complaints to be made against assessors, members of boards of review, assessors of incomes, and members of county 'boards, or other assessing or taxing officers, to the proper circuit judge for their removal from office for official misconduct or neglect of duty. (4) To require district attorneys to assist in the commencement and prosecution of actions and proceedings for penalties, forfeitures, Tax Commission. 121 removals and punishment for violations of the laws of the state in respect to the assessment and taxation of property, in their respective counties. (5) To collect annually from all town, city, village, county and other public officers information as to the assessment of property, col- lection of taxes, receipts from licenses and other sources, the expendi- ture of public funds for all purposes, and such other information as may be needful in the work of the commission, in such form and upon such blanks as the commission shall prescribe; and it shall be the duty of all public officers so called upon to fill out properly and return promptly to the commission all blanks so transmitted. To examine all town, village, city and county records for such purposes as are deemed needful by the commission. To publish annually the informa- tion collected, with such compilations, analyses or recommendations as may be deemed needful. (5a) In its discretion to inspect and examine or cause an inspection and examination of the records of any town, city, village or county officer whenever such officer shall have failed or neglected to return properly the information as required by subdivision (5) of this sec- tion, within the time set by the tax commission. Upon the completion of such inspection and examination the tax commission shall transmit to the clerk of the town, city, village or county a statement of the ex- penses incurred by the tax commission to secure the necessary in- formation. Duplicates of such statements shall be filed in the office of the secretary of state and state treasurer. Within sixty days after the receipt of the above statement, the same shall be audited, as other claims of towns, cities, villages and counties are audited, and shall be paid into the state treasury, in default of which the same shall be- come a special charge against such town, city, village or county and be included in the next apportionment or certification of state taxes and charges, and collected with interest at the rate of ten per cent per annum from the date such statements were certified by the com- mission, as other special charges are certified and collected. The officers responsible for the furnishing of the information col- lected pursuant to this section, shall be jointly and severally liable for any loss the town, city, village or county may suffer through their delinquency; and no payment shall be made them for salary, or on any other accounts, until the cost of such inspection and examination as provided above shall have been paid into the town, city, village or county treasury. (6) To refjuiro individuals, partnerships, companies, associations and corporations to furnish information concerning their capital, funded or other debt, current assets and liabilities, value of property, earn- ings, operating and other expenses, taxes and all other facts which may be needful to enable the commission to ascertain the value and the relative burdens borne by all kinds of property in the state. (7) To summon witnesses to appear and give testimony, and to produce rpcords, books, papers and documents relating to any matter which the commission .sliall have authority to investigate or determine. 12l2 Assessment and Tax Laws. (S) To cause the deposition of witnesses residing within or without the state or absent therefrom, to be taken, upon notice to the inter- ested party, if any, in lilte manner that depositions of witnesses are taken in civil actions pending in the circuit court, in any matter which the commission shall have authority to investigate or determine. (9) To visit the counties in the state, unless prevented iby other necessary official duties, for the investigation of the work and the methods adopted by local assessors, boards of review, assessors of incomes and county boards, in the assessment, equalization and taxa- tion of real and personal property. (10) To carefully examine into all cases where evasion or violation of the laws for assessment and taxation of property is alleged, com- plained of or discovered, and to ascertain wherein existing laws are de- fective or are improperly or negligently administered. (11) To investigate the tax systems of other states and countries and to formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and tax laws and to secure just and equal taxation and improvement in the system of taxation in the state. (12) To inquire into the system of accounting of public funds in use in towns, villages, cities and counties; to devise, prescribe and at the request of any town, village, city or county, to install a system of accounts vi^hich shall be as nearly uniform as practicable; provided, that when so installed the system shall be retained by the town, village, city or county; and to audit the books of the town, village, city or county officers upon the request of the town or village board, city council or county board, or upon its own motion. It shall be the duty of the commission to establish a scale of charges for the installa- tion of systems of accounts and for audits, when such installation or audit is requested iby a town, village, city or county. Upon the com- pletion of such work the commission shall transmit to the clerk of the town, village, city or county, a statement of such charges. Duplicates of such statements shall be filed in the offices of the secretary of state and state treasurer. Within sixty days after the receipt of the above statement of charges, the same shall be audited as other claims against towns, villages, cities and counties are audited and shall be paid into the state treasury, in default of which the same shall become a special charge against such town, village, city or county, and be included in the next apportionment or certification of state taxes and charges, and collected, with interest at the rate of ten per cent per annum from the date such charges were certified by the commission, as other special charges are certified and collected. (13) To consult and confer with the governor of the state upon the subject of taxation, the administration of the laws in relation thereto and the progress of the work of the commission, and to furnish the governor from time to time such assistance and information as he may require. (14) To transmit to the governor and to each member of the legis- lature, thirty days before the meeting of the legislature, the report of Tax Commission. 123 the commission showing all the taxable property in the state and the value of the same in tabulated form with recommendations for im- provement in the system of taxation in tlie state, together with such measures as may be formulated for the consideration of the legislature. (15) To exercise and perform such further powers and duties as may be granted to or imposed upon the commission by law. "The administrative duties of the first commission were limited to making the state assessment, assessing the properties of express, sleeping car, freight line and equipment companies and directing supervisors of assessment. Tlie assessment of the property of steam railroad companies was added in 190o. In addition to the foregoing, the commission is now required to assess the property of street rail- way companies, including electric light and power plants operated in connection therewith; supervise the assessment of the property of utilities furnishing water, light, heat and power; order and direct reassessments of towns, cities and villages on proper showing; enter- tain and deteiymine appeals from equalizations made by county boards; collect statistics and prescribe foims for local taxing officers; audit the accounts of towns, cities and villages and install a system, of public accounting on request of the proper authorities; supervise the admin- istration of the income tax. and assess the income of corporations and joint stock companies." — Tax Commission Report for 1914. For a statement of the development and activities of the tax com- mission since it was created in 1901. see its biennial reports to the Governor and Legislature since 1903. Hearings; witnesses; contempt; lees for siil)|)()(>nas. Sk(TIOX 1087 — 40. Oaths to witnesses in any matter under the investigation or consideration of the commission may be administered by the sec- retary of the commission or by any member thereof. In case any witness shall fail to obey any summons to appear before said commis- sion or shall refuse to testify or answer any material question or to produce records, books, papers or documents when required so to do. such failure or refusal shall be reported to the attorney-general, who shall thereupon institute proceedings in the proper circuit court to compel obedience to any summons or order of the commission or to punish witnesses for any such neglect or refusal. Any person who shall testify falselx in an\ niati-rial mailer under the consideration of the commission shall be guilty ol and i)unished for perjury. Ir. the discretion of the commission, officers who serve sumnums or sub- p'pnas, and witnesses attending, shall receive like compensation as officers and witnesses in the circuit court. Sucli compensation shall be charged to tbe proper apj)r()i)ri;ii inn loi the lax commission. Special invest iyat ions. Si;i riov 1087 40a. The ( (nninission may. In its discretion, appoint one of its nu'ml)ers. or its secretary or engi- neer, to act for it to investigate and niai, he siiail render what assistance ho ran practicably to lli(> per.son or persons making such reassessmcnl ami I') the board whicli shall review the same, the meeting of which board shall be attended by him. The dis- trict attorney of the cfxiiily in which such reassessment shall hv made shall render any legal assistance which may be rciniiicd in re- lation thereto or the review iliereor iiiioii the i-e(|uest of the assessor of incomes. Persons appointed liy llie tax coinmis.sion to iiiaKe the assesHmenl are not officers of the state. The act does not in any way deprive the 128 Assessment and Tax Laws. local officers of their constitulional rights in llie making of the assess- ment. State ex rel. Hcssey v. Daniels, 143 Wis. 649. (.'ompensation; witness fees. SiocrioN 1087—53. The person or per- sons makng such reassessment and the person serving upon the board for review thereof shall receive such compensation for their services and expenses as may be designated by the tax commission in the order directing such reassessment. Any witness directed to be summoned by such board shall be entitled to fees for travel and attendance at the rates allowed by law to witnesses in the circuit court, but shall not be entitled to such fees prior to his attendance and the giving of his testimony. Assessors of incomes may be appointed to make reassessments, but in no case shall an assessor of incomes be appointed to reassess a district when the complaint was made or the proceed- ings instituted by him. Amended by Chap. 384, 1919, by removing the limitation on the compensation to be paid to persons appointed to make reassessments and serve on the board of review and specifically authorizing the ap- pointment of assessors of incomes for that purpose unless the complaint was made or proceedings instituted by them. Statement of expenses. Sfxtion 1087 — 54. Upon completion of the review of such reassessment, each person entitled to compensa- tion for services in respect thereto as provided in section 1087 — 53 shall make out a statement of his claim therefor against the state of Wisconsin and execute a voucher for the payment thereof upon blank forms to be furnished by the tax commission. Such statement shall show the number of days for which compensation is claimed, the rate per day, the character of the service, the total amount claimed, the address of the claimant, and, in case of witnesses, the number of miles traveled, which statement shall be verified by the affidavit of the claimant or of some person having knowledge of the facts. Each such claim shall be approved, if correct, 'by a member of such board and by the assessor of incomes. A memorandum of all such claims, showing the number of days and character of service and amount due to each person, shall be entered at the foot of the record of the proceedings of such board. See note to next section. Review of claims; payment. Section 1087 — 55. The statements and vouchers mentioned in section 1087 — 54 shall be promptly trans- mitted by the assessor of incomes to the tax commission, who shall have authority to review the same and determine the number of days to be allowed. After such review and determination and after pro- curing any needed corrections therein said commission shall indorse their approval of such statements and file the same and such vouchers in the office of the secretary of state. Such claims shall thereupon be audited by the secretary of state and paid out of the state treasury in like manner that other claims against the state are audited and Reassessment by Tax Commission. 129 paid. The amount so paid shall constitute an indebtedness of the district in which such reassessment was made to the state of "Wiscon- sin, and such indebtedness with interest thereon at six per cent per annum shall be a special charge upon such district to be certified to and collected from such district in the then next levy and certification of state taxes and special charges, in like manner that other indebted- ness of cities, towns and villages to the state are certified and col- lected. The expense of a reassessment ordered by the tax commission under Section 1087 — 45 is not a state expense incurred for state purposes but a local expense for local purposes incurred through state agency in order to correct a violation by local oflTicers of the law relating to assessments; hence the provision that the state be reimbursed by the district is valid and does not violate the constitutional requirement that the rule of taxation shall be uniform. Attorney General vs. Ham- merlund, 159 Wis. 315. Penalty for neglect of duty; when reassessment may be ordered. Section 1087 — 5 6. If any person appointed or required to perform any duty under sections 1087 — 45 to 1087 — 57, inclusive, shall be un- able or neglect to do so, his place may be filled by appointment by said commission. If any person required to perform any duty under sections 1087 — 45 to 1087 — 57, inclusive, shall wilfully neglect or re- fuse to do so, he shall forfeit to the state not less than fifty nor more than two hundred and fifty dollars. In the appointment of persons to perform services under sections 1087 — 45 to 1087 — 57, inclusive, the tax commission shall not be required to select any of such persons from the residents of the district in which the reassessment is to be made. It shall ngt be necessary for the said commission to wait until the assessment In any district is completed before making an order for reassessment therein under the provisions of sections 1087 — 45 to 1087 — 57, inclusive; but they shall be entitled to make such order whenever they shall be satisfied from the work already done upon such assessment that when completed it will not be in substantial com- pliance with law. Amended by chap. 384, 1919. Under sec. 1087 — 40 Stats., providing that the persons appointed by the tax commission to make a reassessment in a district shall, while engaged therein, "be entitled to have custody and possession of the roll containing the original assessment," it is the duty of the town clerk having possession of such roll to deliver it, upon demand, to the persons so appointed, and his wilful neglect or refusal to do so subjects him to the penalty prescribed by this section. State v. Erick- son, 168 Wis. 600. Inequalities may be corrected in .subsequent year. Section 1087-1-57. If any such reassessment cannot be completed in time to take the place of the original assessment made in such district for said year, the clerk of the district shall levy and apportion tlu! faxes for that j-ear upon the basis of the original assessment roll, and when the 9 130 Assessment and Tax Laws. reassessment is completed the inequalities in the taxes levied under the original assessment shall be remedied and compensated in the levy and apportionment of taxes in such district next following the com- pletion of said reassessment in the following manner: Each tract of real estate, and, as to personal property, each taxpayer, whose tax shall be determined by such reassessment to have been relatively too high, shall be credited a sum equal to the amount of taxes charged on the original assessment in excess of the amount which would have been charged had such reassessment been made in time; and each tract of real estate, and, as to personal property, each taxpayer, whose tax shall be determined by such reassessment to have been relatively too low, shall be charged, in addition to all other taxes, a sum equal to the difference between the amount of taxes charged upon such unequal original assessment and the amount which would have been charged had such reassessment been made in time. The tax com- mission, any of its members, or its authorized agent, shall at any time have access to all assessment and tax rolls herein referred to for the purpose of assisting the local clerk and in order that the results of the reassessment may be carried into effect. The provision of this section authorizing the correction of inequalities shown by reassessments "the year next following the completion thereof" is directory. The duty imposed thereby con- tinues until the corrections have actually been made. So held in a case where the town clerk on advice of the town board failed and refused to correct the inequalities shown by four preceding reassessments. The Supreme Court issued a peremptory writ of mandamus directing the clerk to make all the corrections on the current year's tax roll. Attorney General v. Erickson decided November, 1919, 170, N. W. iRep. 958. It seems that the lien of a tax based upon a reassessment in su'bse- quent years relates back to the time when the original assessment was made, and that such reassessed tax is a breach of a covenant against incumbrances. Peters v. Meyers, 22 Wis. 574; Pier v. Fond du Lac, 53 "Wis. 429; Flanders v. Merrimack, 48 Wis. 567. Collection op Taxes. 131 CHAPTER IX COLLECTION OF TAXES BY LOCAL TREASURER; DEMAND; DISTRESS AND SALE; ACTION; DELINQUENT RETURNS (Chapter 4 9 of statutes, sections 1088 — 1121inc.) Lien of taxes on Ijuid, and on timber; levy. Section 1088. All taxes levied upon any tract or parcel of land and all costs, charges and interest thereon shall be a lien thoreon until paid except as otherwise provided by law; and all costs and expenses which shall accrue jointly or in the aggregate on two or more tracts or parcels shall be appor- tioned in equal parts upon such several tracts or parcels; and all taxes levied upon any lands and all costs, charges and interest thereon sliall also be a lien on all logs, wood and timber cut upon such lands subse- quent to the first day of May in the year in which such taxes are levied; and it shall be the duty of the town treasurer, or if such taxes be re- turned uncollected, of the county treasurer, to pursue and levy upon such logs, wood or timber, wherever the same may be, and collect such tax by distress and sale of the same in the manner provided by law for the distress and sale of personal property for the payment of taxes. Taxe.s not debts. It has been held that taxes are debts due the state, Curtis vs. f^vprrvisors, 22 Wis. 1G7; and constitute a lien on the real estate against which they are charged on the delivery of the tax warrant to the treasurer for collection, and that in case of reassess- ment, such liens relate back to the time when the original assessment should have been made. Peters vs. Mri/crs, 22 Wis. 206; Flanders vs. Merrimack, 48 Wis. 572. But taxes are not debts in the technical sense because not based upon contract. State vs. C. if .V. W. R. I'. Co., 128 Wis. 503. They are obligations which the person charged therewith is legally and morally under the highest obligation to pay but not debts in the strict sense. Mariner v. Mihraukee, 146 Wis. 605. Taxes are not levied until extended upon the tax roll and are not a Hen until then. Fipear rs. Door Co., 6.'j Wis. 208. Notice of (ollecUon. SKcno.x 1080. The treasurer of each town, city or vlllnKf on the receipt of the tax roll for the current year, shall forthwith post notices in three or more public places in such town, city or village, that the tax roll for the same is in his hands for collec- tion, and that the taxes charged therein are subject to payment at his office at any time prioi- to or on the thirl y-first day of .Iiuuiary in such year, and after the said thirty-first day of January, he shall proceed 132 Assessment and Tax Laws. to collect the taxes charged in such roll and remaining unpaid, and for that purpose shall call at least once on the person taxed, or at the place of his usual residence, if within the town, city or village, and demand payment of the taxes charged to him on such roll. The treasurer is the legal custodian of the roll, and possesses full and authentic information which it is his duty to furnish to the land-owner, who can obtain it in no other way. This rule applies when the owner asks to pay and is told by the treasurer that there are no taxes against him: Gottld v. Sullivan, 84 Wis. 659; Bray d Clwate Land Co. v. Newman, 92 id. 271. But the rule does not apply when the owner goes to an officer not charged with any duty relating to the matter; as, where he applies to the county treasurer in regard to re- demption: Edivard v. Vpham, 93 Wis. 455. Payment. A demand is necessary before a levy can be made: Enos V. Cole, 53 Wis. 235. One paying taxes has the right to rely upon the statement of the amount due made by the officer; and where the amount given was $14.21 when it should have been $14.46, a payment of the smaller amount was held sufficient on the maxim de minimis, etc.: Randall v. Dailey, 66 Wis. 285. An illegal excess in the taxes, if known and separable, is no excuse for the non-payment of the valid portion: WJUttaker v. Janesville, 33 Wis. 76. Penalty for nonpayment. Section 109 0. Taxes not paid before the first day of February shall be subject to a penalty of two per cent on the amount of the tax, which penalty shall be collected and paid into the treasury by the town, city or village treasurer. Provided that any town or village by a two-thirds vote of the town or village board, or any city of the second, third or fourth class, by a two-thirds vote of the council, may extend the time for the payment of taxes without penalty until the first day of March. Taxes become due and payable on the third Monday in December when the clerk is required to deliver the tax roll to the treasurer for collection, sec. lOSl. They may be paid without penalty at any time thereafter up to the first day of February, but if not paid before that date are subject to a penalty of two per cent unless the time for pay- ment is extended by a two-thirds vote of the governing board of the town, city or village, as the case may be. No extension beyond the first day of March is permitted. The provision for extension does not apply to the city of Milw^aukee. See Section 959 — 70o, page 30. Payment in orders, etc. Section 1091. Town, city and village orders shall be receivable for taxes in the town, city or village where issued and shall be allowed the treasurer on settlement of such taxes; and county orders and jurors' certificates shall be receivable for taxes in the county where issued ^nd shall be allowed the treasurer on settle- ment of county taxes with the county treasurer; but no town, city or village treasurer shall receive orders in payment for taxes to a larger amount than the town, city or village taxes included in his tax roll, exclusive of all faxes for school purposes, nor county orders and jurors' certificates to a greater amount than the county tax included therein. Collection of Taxes. 133 County orders. A town treasurer is authorized to receive from a single taxpayer in county orders only a sum equal to the county tax due from him; and county orders thus received are paid and extin- guished as evidences of debt; Marinette v. Supervisors, 47 Wis. 216. After the statute of limitations has run on a county order it is still available in payment of county taxes: Pelton v. Supervisors. 10 Wis. 69. Unless express statutory authority is given, nothing but money can be received in payment of taxes. Accordingly held that certificates issued under Sec. 1077a are not receivable for taxes. Oneida Co. vs. Tibbits, 125 Wis. 9; Hoxighton vs. Boston, 159 Mass. 138. Oflacei*s not to buy orders. Section 1092. No town, city, village or coimty treasurer, or other town, city, village or county officer shall either directly or indirectly, purchase or receive in exchange or in pay- ment for taxes or otherwise, in any manner whatever, any county, city, village or town order, or any demand against his county, city, village or town for a claim allowed by the proper board or council during his term of office for a less amount than that expressed on the face of such order or demand; and any such person so offending shall for each offense forfeit not less than twenty-five dollars nor more than two hundred fifty dollars. This section does not absolutely prohibit public officers from pur- chasing orders or claims against municipalities but applies only to pur- chases for a less amount than that expressed on the face of such order or demand. Bona fide purchases of such claims at or above par is not unlawful. Sec. 4549. Payment on part; undivided interests. Section 109 3. The treas- urer shall receive the tax on any part of any lot or parcel of land or on any undivided share or interest therein which the person paying the tax will clearly define; and if the tax on the remainder of such lot or parcel of land shall remain unpaid such treasurer shall return such remainder and the tax due thereon as delinquent to the county treas- urer; and if the part on which the tax is so paid shall be an undivided share the person paying the same shall state to the treasurer the name of the owner of such share, that it may be excepted in ca^e of sale for the tax on the remainder, for which purpose tlie treasurer shall enter the name of such owner and a specification of such share in his account of uncollected taxes; and .the balance of the taxes on any sucli land shall be a lien on the residue only of such let or i)arcel of land; provided, that when an application is made to the treasurer for the payment of the taxes upon any part or i)ortion of any lot or parcel of land assessed as a whole, but which Is owned in severalty, tlif treasurer, before mak- ing a receipt for the taxes upon any part or portion tiiorcof, may ascer- tain from affidavits or by actual view the true i)roportion of taxes chargeable to the part on which the tax is sought to be paid, and the amount so found shall bo deemed to be the amount nl' ilie taxes charge- able thereto. How tax pnid. Sectio.n 1094. When any land has been assessed more than once for the same year tlic treasurer shall collect only lli< 134 Assessment and Tax Laws. tax justly due thereon and shall make retuiu to th'i county treasurer of the balance as a double assessment, and he shall be credited therefor by such ti'easurer. County clerks; prepare and t'urnish tax receipts. Section 1095. The county clerk of each county shall prepare and cause to be printed and furnished to each town, city and village treasurer of his county a book of tax receipts for each current year, with stubs to be a duplicate of the I'eceipts; and every town, city and village treasurer shall use only the receipts so furnished. All city treasurers, and town and village treasurers in counties having a population in excess of three hundred thousand shall enter in each receipt given by him for the pay- ment of taxes the name of the person, firm, company or corporation paying the same, the date thereof, the description of the property, the valuation and the aggregate amount of taxes paid; town and village treasurers in counties having a population of less than three hundred thousand shall, in addition to the foregoing, give in separate columns the several amounts paid for state taxes, county taxes, town or village taxes, and all other taxes, if any, appearing on the tax roll opposite the valuations to be charged therewith. Whenever it appears from the tax roll that the taxes for the previous year remain unpaid upon any tract of land he shall enter in such receipt, under the head of "taxes unpaid for previous year," opposite such tract, the year for which such unpaid tax is due. Such receipts shall be signed by the treasurer and a dupli- cate thereof made upon the stub thereof to be left in the book, and after noting the payment of such taxes upon the tax roll he shall de- liver said receipt to the person entitled thereto. No city, county, vil- lage or town treasurer or tax collector shall collect or receive any taxes in any room where malt or intoxicating liquors are sold, given away or otherwise disposed of. Any person violating this provision shall be punished by a fine of not less than twenty-five dollars, nor more than one hundred dollars, or by imprisonment in the county jail not less than ten days nor more than thirty days. Amended by Chapter 259, 1919, so as to require the tax roll to show the amount of taxes levied for state, county, local and other purposes separately. See note to Section 1079 and 1079a, pages 108, 109, Supra. A payment in good faith upon city lots described in the tax roll as the whole of such lots under an authorized plat, but really of parts thereof only, the taxpayer intending to pay the whole tax, must be treated as a payment of the taxes in full, and tax deeds issued upon a sale of such lots by the unauthorized descriptions in the roll are void: Merton v. Dolphin, 28 Wis. 456. A tax roll produced and identified by the county clerk, on which ap- peared opposite the description of the land on which a tax deed had issued, under the column headed "Remarks," the entry "Paid April 15, '64," is sufficient and competent evidence to prove the payment of the tax, and sufficient to defeat the tax deed issued thereon. Mcintosh v. Marathon Land Co., 110 Wis. 296. A tax receipt issued to the grantor of land does not estop the taxing officers from reassessing a part of the taxes covered thereby, it appear- ing that the grantee did not know of the receipt when he purchase-l: Marco v. Fond du Lac, 63 Wis. 212. Collection of Taxes. 135 Comparison of stub book with tax roll; book as e\'ideiice. Section 1096. Every such treasurer shall each year compare the stub book of receipts with the tax roll of his town, city or village as to the dcs^criptiou of land or other property upon which taxes have or have not been paid and as to the amount of money received for taxes; and Llie said treas- urer shall certify on such stub book that he has made such comparison, and that the stub book and tax roll correspond; and the stub book thus certified shall be returned with the tax roll to the coimty treas- urer, who shall file the same with the county clerk, to bo by .such clerk preserved in his office. Such stub book or a certified copy thereof ahall have the same effect as evidence as the original receipt. With the county clerk. It appeared that the assessment rolls were kept in the office of the county treasurer, and the tax rolls and delinquent returns in that of the county clerk. It was claimed that the books were not in proper custody, and that a presumpiion arose that they did not exist, under Jarvis v. Tillman, 21 Wis. 599, and Hiles v. 'Gate, 75 id. 91, which was not overcome by showing informal books claimed to be such rolls and return in the clerk's office. Held, that the tax deed was valid, the statute having run: Bardon v. Land Co., 157 U. S. 327. A stub receipt book, properly produced and identified, which showed payment of taxes for which a tax deed had been issupd, is competent and sufficient evidence of the payment of the tax and the invalidity of such tax deed. Pier v. Prouty, 07 Wis. 218, distinguished. Mcintosh V. Marathon Land Co. 110 Wis. 296. Section 1097. In case any person shall refuse or neglect to pay the tax imposed upon him the treasurer shall levy the same by distress and sale of any goods and chattels belonging to such person, wherever the same may be found within his town, city or village; and if a suffi- cient amount of such property cannot be found in such town, city or village the treasurer may levy the same by distress and sale of the goods and chattels belonging to such person, wherever the same may be found in the county or in any adjoining counties, and shall receive therefor the fees allowed by law to constables for levy and sale of goods upon execution. Amended by Chapter S.'tl, 3 919, as to fees allowed to constables for levy and sale under the tax warrant. A town treasurer, for the purpose of making a levy upon certain white oak plunk ponderous in its character, lying in a mill-yard in two piles ten rods apart, went there and notified a man living near that he had levied upon the lumber, and requested him to notify any one concerned that he h'ad levied ui)on it and that it must not be disturbed. He at once posted uj) notices in three i)ublic jjlaces in the town that he had le\ied upon the property and would sell, etc. He did not notify the owner of the property- Held sufficient, and that a sale thereon was valid: New Richmond L. Co. v. 1{o(jcr, it shall be sufficient to entitle plaintiff to judgment in said action to allege and prove that the tax was regularly levied and extended upon the tax roll and that the same has not been paid; pro- vided, that the defendant may defend against such action by first paying the amount of the tax with interest, penalties and charges into the county, town, city or village treasury. The defendant in such action shall be entitled to recover judgment for the amount, if any, so paid in excess of the amount the court shall finally determine it ought to have paid on the property involved in said action, with interest from the date of such payment. Payment of any judgment so recovered by the defendant, shall be made forthwith by the treasurer of any such county, town, city or village, upon presentation of a certified copy thereof, without other or further order. He shall preserve said copy of such judgment as his warrant for such payment and shall require the satisfaction of record of such judgment upon the making of such payment. RETURN OF UNCOLLECTED TAXES What money to be retained; payment of state tax. .Section 1110. The town, city or village treasurer shall retain in his hands the amount specified in his warrant, to be paid into the town, city or village treasury, and shall on or before the day specified in his warrant for paying the money therein directed to be paid to the county treasurer, pay to him the sum so directed to be paid in the manner provided by law; and the town, city or village treasurer shall pay over the full amount of state tax on or before the first Monday of March of each year, though it may occasion a deficiency in the town, city or village taxes. The statute gives the town preference over the county in cases where the town treasurer is unable to collect all the taxes called for by his warrant, and gives him the right, after paying over the amount of state taxes, to retain the amount specified in his warrant for town taxes, paying to the county treasurer only the balance in his hands: Winchester v. Tozer, 24 Wis. 312; Wolff v. Stoddard 25 id. 503. The time for the collection of taxes may be extended by an In- dorsement In proper form upon the roll signed officially by the town supervisors, each acting scparatoly. The statute does not contemplate a meeting and formal action by the hoard evidenced by their record kept by the clerk. Nciv IHchmond L. Co. r. R(i(jrrs. 6S Wis. 608. Treasurer's receipts, how countersigned. Section 1111. When- ever any town, city or village trea.suror shall pay any money to the county treasurer such county treasurer shall deliver to him duplicate receipts for the amomit of money so paid, specifying In such receipts the sum paid, date of payment and on wliat account the samn is paid; 142 Assessment and Tax Laws. auil the town, city or village treasurer shall preseut such receipts to the county clerk, who shall countersign one of said receipts and return the same to such treasurer, and shall retain and safely keep the other in his office; and no receipt of the county treasurer given to a town, city or village treasurer for money paid by such town, city or village treasurer shall be any evidence of such payment in favor of such town, city or village treasurer unless the same be first counter- signed by the county clerk. Delinqueut taxes. Section 1112. If the treasurer shall be unable to collect any taxes mentioned in the tax roll annexed to his warrant within the time prescribed by law he shall make out a statement of the taxes so remaining unpaid, including the two per cent penalty provided by section 1090, distinguishing, by setting down separately, between such as are on real and such as are on personal estate, with a full and perfect description of such real estate from his tax roll, and the name of the person taxed, if therein specified, and by setting down separately all public lands which are held on contract and all lands mortgaged to the state, and submit the same to the county treas- urer; he shall also include in such statement a description of any land doubly assessed and the amount of tax thereon, and also the specifi- cation and entry required hy section 1093. The county treasurer shall carefully compare such statement, when submitted, with the tax roll and ascertain that it is correct. Amended by Chapter 665, Laws of 1913, by striking out the five per cent collection fee and substituting the two per cent penalty pre- scribed by Section 1090. Where a statement of taxes shows the tax as one item and the five per cent collection fees as another, it is an essential compliance with this section. It was not decided in Pinkerton v. Gates Land Co., 118 Wis. 514, that the five per cent fee for collection could not be in- cluded. Cole V. Van Ostrand. 131 Wis. 454. FoiTn of return. Section 1113. The return of the town, city or village treasurer to the county treasurer of delinquent taxes may be made in tabular form and varied as facts may require, but when so made shall 'be, as nearly as convenient, after the following form: Return of treasurer of the .... of , in the county of , and state of Wisconsin, containing a description of the lands and the taxes thereon, and the valuation of personal property and the taxes thereon, if any, assessed in said .... in the year .... which taxes remain due and unpaid for the years herein specified, to wit: Delinquent Return of Unpaid Taxes. 143 Description of f Tax which •e due. Names of Lands and State- a t; « Persons Taxed ment of Personal Property a 1 4) ta a Si .0 a 4^ 03 03 ■2 S3 s 03 D 9 Q)« V s ■ » iz; ^ t>l » A. B N. hf. of N. K. qr Undivided 5 F.. hf. of N E qr 34 34 34 18 3 3 3 3 19 19 19 19 80 53 53 80 $5.eo 2.74 2.25 2.00 IS- IS— IS- IS— C. D do do. omitted in IS— E. hi. of S. E. qr Unknown Public lands held on contract and lands mortgaged to the state: A. B ■ S. \V. qr. of S. E. qr.. 16 20 16 40 j.50 18— A. B. Valuation $300 $300 Personal property: The taxes on the following shares or parcels of land above returned have been paid by the following named owners: E. F. Undivided hf. of the 1 E. hi. of N. E. qr.. 34 19 26 1.37 18— The following land is returned as doubly assessed for the year IS. .: loramssion upon complaint made by the owner or owners of taxable R 8 .... ..I S. hf 17 4 3 3 19 19 320 80 $9.00 2.00 IS- 1&- Unknown — .. W. hf. of N. W. qr.... ■ See note to next section. Unless the return is verified the county treasurer lias no authority to sell the land. All sub.sequent proceedings are voidabh- unless cured by the statute of limitations. Cofzhauscn v. Kachler, 4'2 Wis. 332. To sustain the defense of payment of the tax, In ejectment against the original owner, (he fact that it had not been returned as unpaid is strong evidonre of payment: f.cwis v. Dishcr, 2^ Wis. 441. Unless the return is verified the county treasurer has no aulliorily to sell the land. All siibsequcnt proceedings are voidable unless cured by the statute of limitations: Cotzhauscn v. Kachler, 42 Wis. 332. If the lown treasurer makes his return before the time fixed by law for so doing a sale of the land made for taxes tlius preniatmeiy re- turned unpaid Is void: liailey v. Haywood, 70 Mich. 188, and cases cited. 144 Assessment and Tax Laws. Sec. 1114, statutes 1898, precludes recoveiy of delinquent taxes by the town from the county, until collection in excess of the unpaid county taxes is in fact made. Town of Iron River v. Bayfield Co., 106 Wis. 588. No presumption arises that taxes on lauds, returned as delinquent, have been collected by the county. Ibid. Treasmer's affidavit; delinquent taxes. Section 1114. (1) The town, city or village treasurer shall then make an affidavit to be an- nexed to such statement, hefore the county treasurer or before any oflBcer authorized to administer oaths, that the facts set forth in said statement are correct, that the sums therein returned as unpaid taxes have not been paid, and that he has not, upon diligent inquiry, been able to discover any goods or chattels belonging to the perspns charged with such unpaid taxes whereon he could levy the same, which state- ment and affidavit shall be filed with the county treasurer; and he shall thereupon be credited by the county treasurer with the amount of taxes so returned as unpaid and doubly assessed, except the penalty provided by section 1090, and he shall be allowed by the county treas- urer, in settlement one dollar and six cents for each mile traveled one way to deliver the same. (2) If any actions have been commenced hy him for the recovery of any personal property tax he shall also state that fact and what proceedings have been had therein. And any town, city or village treasurer who shall render his return without duly making, annexing, subscribing and making oath to the affidavit as above required shall forfeit one hundred dollars; and every county treasurer who shall re- ceive such return, and credit the amount of unpaid and doubly as- sessed taxes to the town, city or village treasurer, without first re- quiring such return to be duly verified by affidavit as above required' shall forfeit two hundred dollars; and neither said town, city or vil- lage nor county treasurer shall be permitted to offer such unverified statement in evidence in any settlement made by them with their re- spective boards of supervisors or auditing officers nor in any action brought against them on their respective official bonds, nor in any prosecution against them for embezzlement. (3) All taxes so returned as delinquent shall belong to the county and be collected, with the interest and charges thereon, for its use; and all actions and proceedings commenced and pending for the col- lection of any personal property tax shall be thereafter prosecuted and judgments therein be collected by the county treasurer for the use of the county; but if such delinquent taxes, exclusive of the penalty provided by section 1090, exceed the sum then due the county for unpaid county taxes such excess, when collected (with the interest and charges thereon), shall be returned to the town, city or village treas- urer for the use of the town, city or village. Amended by Chap. 551, 1919. The principle of the statute is that the county shall assume all de- linquent taxes of every nature which have been legally levied in the several towns of the county and in those municipalities therein which Delinquent Return of Unpaid Taxes. 145 are under the general statute and the county reimburses itself out of the proceeds of the sales of such delinquent taxes for such delinquent taxes or out of the lands sold in case the county is the purchaser. Sheboygan v. Sheboygaii, 54 Wis. 415. Coui't decisions. It does not follow as an incident of the county's ownership of delinquent taxes that the county board can remit or give them away. Crantun v. Forest Co., 91 Wis. 239. The amount "due the county for unpaid county taxes" is the sum which equals in amount the county tax with interest allowed thereon by statute and all the charges fixed by law and those necessarily incurred in performing this public duty. The excess over this amount is to be returned to the town treasurer, ^ijooner v. Washburn Co., 124 Wis. 24. The provisions of sec. 1114 preclude the recovery of delinquent taxes by the town from the county until collection in excess of the unpaid county taxes is in fact made.- Tuicn of Iron River v. Bayfield Co., 106 Wis. 587. A tax levied to pay a judgment against a town is a tax and not a special assessment and is within the provisions of this section so that the judgment creditor cannot compel the payment to him of any of the delinquent taxes. State v. Bell, 111 Wis. 601. This section deals with relation between cities and counties with respect to -the collection of taxes and does not aifect the relations be- tween the holder ot street certificates or street improvement bonds and the city as trustee for collection. The city in such a case is responsible for the execution of its trust but is not affected because of the methods of accounting provided by statute as between the city and the county. ^Jewell V. Superior 67 C. C. A. 623, 135 Fed. 19. Certiorari denied, 198 U. S. 583, 25 Sup. Ct. 801. The plain intent of the law is that special assessments remain the private property of the improvement certificate holders from first to last, and by necessary implication, the assessments extended on the tax roll to discharge special assessment liens must be returned delin- quent separate from all other taxes and thereafter be inforced separate from all other taxes down to and including the issuance of certificates of sale. State ex rel. vs. Hobe, 106 Wis. 411. Certificate of delinquent taxes. Section 1115. The county treas- urer shall, at the time the town, city or village treasurer makes his return to him of the delinquent taxes aforesaid, make and deliver to such town, city or village treasurer a certificate of the amount of the delinquent taxes so returned by such town, city or village treasurer, specifying tlie amount delinquent on real estate and the amount on personal property; and il shall be the duty of the town, city or village treasurer to whom such certificate is given forth witli to deliver the same to the county clerk, wlio shall file the same in his office; and no eounty treasurer shall indorse the bond of such town, city or village treasurer, filed in his office, as satisfied and paid until such certificate shall be delivered tc Ihf counly clcik and filed in his ollice as above specified. How trcnsurer's bond satisfied. SiCdioN 111*;. Upon filing said certificate by the town, cfty or village treasurer aiul upon payment to the county treasurer of the full amount of tlie state tax and the full amount of the county taxes, after deducting the amount of delin(iuent 10 146 Assessment and Tax Laws. taxes so returned and certified and his fees for uiakiug such return, the county treasurer shall indorse the bond of such town, city or vil- lage treasurer, filed in his office, as satisfied and paid; and the indorse- ment so made shall operate as a full discharge of such town, city or village treasurer and his sureties from the obligations of such bond unless it shall afterwards appear that the return of such town, city or village treasurer was false; in which case such bond shall continue in force, and such treasurer and his sureties shall be liable to be prose- cuted thereon for all deficiencies and for all damages occasioned by such false return. Penalty for failure to settle taxes. Section 1117. If any town, city or village treasurer shall fail to make settlement of the taxes in- cluded in his tax roll within the time required by law the county treas- urer shall charge such town, city or village treasurer five per centum damages and ten per centum interest per annum from the day pay- ment should have been made on the balance of unsettled taxes due from him; and if any town, city or village treasurer shall withhold the payment of any public moneys collected or received by him, after the same should be paid and shall have been demanded, he shall pay ten per cent damages and ten per cent interest, as above specified, on such moneys; which moneys, damages and interest may be collected ^ by action upon such town, city or village treasurer's bond. The five per cent penalty provided by this section for failure to make settlement for taxes within the time prescribed was held not to apply in a case where the city treasurer withheld highway taxes by direction of the common council pending the outcome of litigation to test the constitutionality of the highway aid law. Kinder v. City of Madison, 163 Wis. 525. Where a town treasurer makes a return as to the amount of taxes in excess of the amount actually paid, made up of the value of certain certificates which were improperly accepted by the treasurer in lieu of taxes, and such return does not indicate what taxes such certifi- cates w^ere accepted in lieu of, the treasurer cannot deny the receipt of the taxes returned as actually paid, and is liable with the sureties for the penalty imposed by this section. Oneida Co. v. Tibbetts, 125 Wis. 9. Warrant; levy; breach of bond. Section 1118. If any town, city or village treasurer shall neglect or refuse to pay to the county treas- urer the sums in his hands required by law to be paid to him, or if he shall neglect or refuse to account for moneys required by law to be collected and paid by him. to the county treasurer, such county treasurer shall issue a warrant under his hand, directed to the sheriff of the county, commanding him to levy such sum, specifying the amount thereof, as shall remain unnaid or unaccounted for, with inter- est and damages as specified in the preceding section, together with his fees for collecting the same, of the goods and chattels, ^ands and tene- ments of such town, city or village treasurer, and pay the same to the county treasurer, and return such warrant within sixty days from the date thereof and deliver the same to the sheriff, who shall immediately Payment of State Taxes. 147 cause the same to be executed and make returu thereof within the time therein specified, and pay to such county treasurer th^o amount required by such warrant or so much thereof as he shall have collected thereon; and such sheriff shall be entitled to collect and receive the same fees as are allowed by law to sheriffs on execution. Nt tiling in this section shall prohibit prosecution of such trc-surer's bond in case of a breach thereof. False or negligent return. Sectiox 1119. If any sheriff shall neglect to return any such warrant or to pay the money collected thereon within the time limited for the return of such warrant, or shall make a false return thereto, the county treasurer shall forthwith proceed to collect of him the whole sum directed to be levied by such warrant in the same manner as such sheriff might be proceeded against for neglecting to return an execution in a civil action; and if he shall fail to collect such money of the sheriff he shall forthwith cause a prosecution to be commenced against him and his sureties on his official bond for the sum due on such warrant, which sum, w'hen col- lected, shall be paid into the county treasury. Damages. Sectiox 1120. If any person shall be injured by the false return or fraudulent act of any town, city or village treasurer such person shall recover upon action brought on the bond of such treasurer, of him and his sureties, double damages and costs of suit. THE COLLECTION A NO PAYMENT OF TAXES BY COUNTY TREASURERS. To stiite treasurer. Section- 1121. The several county treasur- ers shall pay to the state treasurer, the amount of state taxes charged to their respective counties, on or before the second Monday of March in each year. They shall pay to the state treasurer, the amount of income taxes charged to their respective counties under the provisions of section 1087m — 2.3 of the statutes, on or before the first day of May In each year. Amended by Chap. 140, 1915, by extending the time for payment of state taxos from the third Monday of February to the first Monday of March. The provision requiring the payment of the state's share of in- come tax collected on or before the first dav of Mav in each vear was added by f'hap. 628. 1917. Fees to be collccU-d. Sectiox 114 1. Tlie two per cent penalty prescribed by section 1090 on the delinquent tax list returned by the treasurer of any town, city or incorporated village to the county treas- urer shall be collected by the county treasurer in the same manner as otlier delinquent taxes are collected and paid intf) thp county treasury for the use of the county. 148 Assessment and Tax Laws. DELINQUENT TAXES ON LANDS, PUBLIC OB MOBTGAOED TO STATE. Not to be sold. .Section 1145. It shall not be lawful for any county, city or village treasurer to sell any public lands held on con- tract or any lands mortgaged to the state for delinquent taxes; but if the taxes on any such lands returned delinquent shall not be paid on or before the first day of April in each year, together with interest thereon at the rate of twelve per centum per annum from the first day of January next preceding, the county treasurer shall immediately forward to the state treasurer a certified list of said lands and the amount of said taxes on each description, with interest and charges added. A sale and deed in violation of this statute are void. Reynolds v. Weiss, 27 Wis. 450. Proceedings. Section 1146. The treasurer shall charge such re- turned taxes, interest and charges against the lands upon which such taxes are assessed; and if the amount thereof is not paid on or be- fore the first day of June next succeeding he shall add thereto fifteen per cent, and the same, with such fifteen per cent added, shall be col- lected with other charges against said lands, and when collected shall be added to the appropriate fund; and so much of the amount re- turned, together with the fifteen per cent added as aforesaid as shall have been collected, shall be entered to the credit of the proper county quarterly, and shall offset an equal amount of state tax charged to said county; but if the amount so collected in any quarter shall exceed the amount then due from such county for state tax the state treasurer shall pay to the county treasurer of such county such excess. State treasurer to furnish lists of taxes paid, etc. Section 1147. The treasurer shall forward quarter yearly to the several county treas- urers a list of all public lands and lands mortgaged to the state, lo- cated in their respective counties, on which the taxes and interest and penalty on the taxes shall have been collected and paid into the state treasury; such list shall state the amount of taxes, interest and penalty paid on each separate tract of land contained therein, and shall desig- nate each such lot or tract of land separately, and, when not included in any city or village plat, showing the sections, township and range in which the same is embraced. Taxes to be credited. Section 1148. Immediately upon the re- ceipt of such list by any county treasurer he shall ascertain the ag- gregate amount of such taxes, interest and penalty collected on such lands in each of the towns, cities and villages in his county; and ■when the amount of such taxes, interest and penalty shall have been credited to such county or paid over to such county treasurer as pro- vided by law he shall credit the proper towns, cities and villages In his county with such part of said taxes, interest and penalty, collected on lands embraced therein, as shall then be due to them respectively. Delinquent Taxes on State Lands. 149 Return of public lands on which toxes unpaid. Section 1149. If the taxes on any of the public lands held on contract or on lands mort- gaged to the state, situated in any city or incorporated village any oflBcer of which may be authorized to sell lands for the payment of taxes, shall not be paid during the time required by law therefor, the treasurer of such city or village shall return a list of such lands to the county treasurer, at the time and in the manner fixed by law for town treasurers to return lists of such delinquent lands, and the county treasurer shall include the same in his list returned to the state treas- urer; and any provision to the contrary in any city or village charter or special act is hereby repealed. See note to section 104G, p. 6.5. 150 Assessment and Tax Laws. CHAPTER X COLLECTION Ol^ TAXES CONTINUED; BY COUNTY TREAS- URER; WARRANT TO SHERIFF; TAX SALES; NOTICE; TAX CERTIFICATES (Sections 1122 to 1143, inclusive.) Treasurer's duty and liability if state taxes not paid. Section 1122. Every county treasurer who does not pay the full amount due from his county for state taxes at the time required by law for the payment thereof shall, at the time for making such payment, file with the state treasurer an affidavit stating that he has returned and paid into the state treasury the whole amount of the state taxes which have come into his hands, and specifying the amount received from each town, city and village: and if any such county treasurer shall fail to make and file such affidavit and pay into the state treasury the whole amount of state taxes which shall have come into his hands he shall, in addition to other penalties prescribed by law, forfeit one thousand dollars, which shall be collected for the benefit of the state upon the oflacial bond of such treasurer. Additional liability. Section 1123. Whenever any county treas- urer shall fail to pay into the state treasury any moneys in his hands for that purpose at the time prescribed by law he shall, in addition to other penalties, be liable to the following: If he shall so fail for the space of ten days he shall forfeit to the state twenty per cent on the amount withheld, and if he shall fail to pay over such moneys for the space of thirty days after such specified time he shall forfeit his office of treasurer. Penalties uiwn counties. Sectiox 1124. When any county shall fail, neglect or refuse to pay to the state treasurer the whole or any part of the state tax lawfully apportioned to and levied upon such county at the time and in the manner required by law such county shall pay to the state treasurer, in addition to the amount so due and unpaid on such tax, interest at the rate of ten per centum per annum from the time such tax was due and payable, until the same, together with such interest thereon, shall be fully paid. The secretary of state shall annually, at the time he is by law directed to apportion the state tax, add to the amount charged to each county respectively all amounts which may be due the state and unpaid from such county on Delinquent Personal Property Taxes. 151 any former tax, together with interest thereon at the rate aforesaid up to the first day of January following such apportionment; and the amount so found shall be the amount of the state tax to be paid by such county for the year, and shall be certified, levied, collected and paid into the state treasury as provided by law; and any money in the state treasury or which may come therein at any time prior to the payment of such delinquent tax by such county, on account of any appropriation made to such county by the legislature or otherwise, except money belonging to the school fund income, shall be retained by the state treasurer, and he shall apply the same, or such part thereof as may be necessary, to fully pay such delinquent tax, with interest thereon. , PajTiients to local treasurers. Sectio.n 1125. Each county treas- urer shall pay to the several town, city or village treasurers in his county, on demand, all money collected or received by him and be- longing to such town; but he may retain in the county treasury all amounts due from any town, city or village to the county. Though the purchase of land by the county at a tax sale is not a collection of the tax within the meaning of sec. 1114, stats. 1S98, yet the taking of a tax deed, vesting the title in the county and giving it full power of disposition, is such collection, and the county is charge- able in such a case with the redemption value of the tax certificate at the time the deed was executed, and for the redemption value of out- standing tax certificates on the land, as well as all subsequent taxes remaining unpaid which were levied while the county owned the land. Spooner v. Washburn Co.. 124 Wis. 24. Where the county board, without authority of law, and not under sees. 1155, 1184, or 1210g, Stats. 1898, "compromised" or "cancelled" unpaid delinquent taxes or ordered that outstanding certificates be transferred at less than their face value, the county is chargeable with the face value of the tax. interest, and charges up to the date of such compromise, cancellation, or transfer, ^pooncr v. Washhum Co., 124 Wis. 24. COLLECTION 0^ DELINQUKNT PERSONAL TAX BY COUNTY TItKASI ItKKS. Proceodings. Section 1126. The county treasurer shall annually, within thirty days after the several town treasurers shall have made their returns of the delinquent taxes as provided by law, make a schedule of all the taxes on personal property in his county so returned delinquent and which shall remain unpaid at tlie time of making such schedule, including the two per cent penalty. Such schedule shall also contain all taxes on jtersonal property in said county roturniHl by said town trea.surers as unpaid for the two years next preceding those last returned and which shall have remained uncollected at the date thereof, and may be in the following form, to wit: Schedule of taxes a.ssessed on personal property for the years 19... 19.. and 19.., and which were returned as provided by law by the several town treasurers of the county of as delinquent and unpaid and which remain unpaid on this .... day nf A. TX 19. . : 152 Assessment and Tax Laws. Names of Persons Taxed Amount of taxes due Tears for which taxes are due A. B $10.50 7.60 12.50 10.50 19.. O. D 19.. E. P 19.. G. H 19.. The county treasurer shall, within the time aforesaid, annex to such schedule a warrant under his hand, directed to the sheriff of his county, commanding him to collect from each of the persons and corporations named in said schedule the amount of the unpaid taxes set down in such schedule opposite to their respective names, with Interest at the rate of twelve per centum per annum from the first day of January next preceding the time when such taxes were returned unpaid, together with his fees for collecting the same, of the goods and chattels, lands and tenements of said persons and corporations respectively, and to pay the same to the county treasurer, and to make return of such warrant within sixty days after the date thereof; and such treasurer may issue a special warrant or warrants, in any convenient or proper form, to the sheriff of any other county commanding the collection of the delinquent personal property tax of any one person or of several persons in the discretion of the treasurer; and such last-named warrants may be issued at any time while such tax remains unpaid. The county treas- urer may renew, by indorsement thereon, such general or special war- rants from time to time, either before or after the return thereof, for sixty days at one time and not longer than one year after the date thereof. The duty imposed on county treasurers by this section relating to the collection of unpaid personal property taxes is too often neglected. The requirement of the statute is plain and no reason is apparent why its terms should not be complied with. The section applies to unpaid income taxes as well as to personal property taxes. See section 1087m — 22.4 of income tax laws. Powers of sheriff; actions; attachment; garnishment, etc. Sec- tion 1127. The sheriff to whom any such warrant shall be deliv- ered shall proceed in the same manner and with the same power to col- lect the unpaid taxes specified in the schedule or warrant as he would upon execution issued out of a court of record. And the county treas- urer or any person in his behalf who is interested in the collection of said tax may make the necessary affidavit for garnishee proceedings or attachment, and thereupon any competent court shall have jurisdiction of the same. Such affidavit need not state that such indebtedness or property is not exempt by law from sale on execution, but shall state that the indebtedness is for a delinquent personal property tax instead of stating that it is on contract or judgment. Such affidavit may be amended as in other cases. In case any of such taxes shall be returned COLLECfriON BY SHERIFF. 15o unpaid in whole or in part the said treasurer may, at any time within six years thereafter, bring an action or actions in the name of his county to recover such unpaid taxes and the costs and charges thereon against the persons or corporation charged therewith in any court of competent jurisdiction; and no law exempting any goods and chattels, lands and tenements from forced sale under execution shall apply to a levy and sale under any of said warrants or upon any execution issued upon any judgment rendered in any such action; and upon the return of such general warrant the county treasurer is also authorized to in- stitute against any person charged with any personal tax which re- mains uncollected supplementary proceedings for the collection thereof; and all laws applicable to such supplementary proceedings upon judg- ments are made applicable to the proceedings hereby authorized, ex- cept that if such delinquent is a resident of this state such proceed- ings shall be instituted before some proper officer of the county in which the person proceeded against resides, otherwise in any county in the state. The tax roll and town treasurer's warrant and return, or ab- stracts therefrom, certified by the county treasurer under his seal of office, shall, upon the trial of any such action or proceedings authorized by this section, be presumptive evidence of such tax, of its being unpaid and of the amount unpaid, and in supplementary proceedings the same presumptions shall be entertained in favor of the validity of the tax and tax proceedings as in favor of a judgment and execution. The warrant of the county treasurer delivered to the sheriff as re- quired by the preceding section has all the force and effect of an execu- tion and the sheriff may levy on ahy property of the delinquent tax payers whether real or personal to enforce the tax. No property is ex- empt from seizure and sale under the warrant for the collection of de- linquent taxes. State v. Whar-ton, 115 Wis. 463 of Opinion. May bo charged to towns. Sk( tio.n 1128. The county treasurer, after one year from the time any delinquent personal property tax shall have been returned to his office by the treasurer of any town and upon filing in his office the affidavit of the sheriff, his deputy or under- sheriff, stating that such tax is uncollectible, shall charge the same back to such town, city or village and certify the same to the county clerk, who shall add the same to the next county tax ai)i)ortioiud thereto; but If any such tax shall be thereafter collected by the county treasurer the amount so collected shall be credited to such town, city or village. Under Sec. 1186, Stats., the county board has power to direct a re- assessment of taxfs justly chargeable upon lands in all cases where under Sec. 1184, Stats. 18fiS, the county is liable to refund Iho money jjaid it on account of the invalidity of a lax certificate or tax deed due to irregularities in the tax proceedings and embraces a case where a tax Is void on account of niisdoscripflon in assrssment where tlie county Imard can ascertain from the original description llio lands attempted to bo assessed. Roberts t'. Waula sha (Jo., 140 Wis. 593. See also sees. 1135, 1149 and 1155. 154 • Assessment and Tax Laws. Payment on undivided sliai'e; apporllonment. Section 1129. Any person may discharge the taxes on any parcel of land returned to the county treasurer as delinquent or on any part thereof or undivided share therein, by paying the same, with Interest at twelve per centum from the first day of January previous and all lawful charges thereon, to such county treasurer at any time before the same shall be sold as hereinafter provided; and upon such payment the treasurer shall exe- cute duplicate receipts therefor, countersigned by the county clerk, showing the name of the person paying the same, the date of the re- ceipt, the description of the property on which the tax was paid and the aggregate amount of taxes, interest, costs and charges paid, one of which shall be delivered to such person and the other filed by the county clerk; provided, that when an application is made to the county treasurer for the payment of the taxes upon any part or portion of any lot or parcel of land assessed as a whole, but which is owned in severalty, such treasurer, before making a receipt for the taxes upon such part or por- tion thereof, may ascertain by alTidavits or by actual view the true pro- portion of taxes chargeable to the part on which the tax is sought to be paid, and the amount so found shall be deemed to be the amount of taxes chargeable thereto. For a corresponding provision relating to the payment of taxes on an undivided or several interests in real estate assessed as a unit, see sec- tion 1093, page 133, supra. The five per cent collector's fees included in the amount paid to the county treasurer belong to the county. Supervisors v. Hackett, 21 Wis. 613. THE ADVERTISEMENT OF ItEAL ESTATE FOK SALE FOK TAXES. List of delinquent lands; notice of sale; illegal publication. Sec- tion 113 0. The county treasurer shall, on the fourth Monday of April in each year, make out a statement of all lands upon which the taxes have been returned as delinquent and which then remain unpaid, except pubLc lands held on contract and lands mortgaged to the state, containing a brief description thereof, with an accompanying notice stating that so much of each tract or parcel of land described in said statement as may be necessary therefor will, on the second Tuesday in June next thereafter and the next succeeding days, be sold by him at public auction at some public place, naming the same, at the seat of justice of the county, for the payment of taxes, interest and charges thereon; and if in any county no seat of justice shall be established then at such public place therein as he may select; and cause such statement and notice to be published in a newspaper printed in his county, if there be one, and if there be none, then in a newspaper printed in an adjoining county, if there be one, but if there be no news- paper printed in the same or an adjoining county, then such state- ment and notice shall be published in the official state paper, which statement and notice shall in all cases be published once in each week for four successive weeks prior to said second Tuesday in June; and such treasurer shall also, at least four weeks previous to said day. Notice of Tax Sale. 155 cause lo be posted up copies of said statement and notice in at least four public places in such county, one of which copies shall be posted up in some conspicuous place in his ofhce; but it shall be unlawful for any county treasurer to publish such statement and notice in any news- paper in his county that has not been regularly and continuously pub- lished in such county once in each calendar week for at least two years immediately before the date of such notice, if there be a newspaper which has been so published in such county; and any county treasurer who shall violate the provisions of this section shall forfeit a sum equal to the fees allowed by law for such publications, to be sued for and re- covered in a civil action brought in the name of the state of Wiscon- sin, one-half of such penalty to be paid to the informant and the other half into the, school fund. And it is hereby made the duty of the dis- trict attorney of the proper county, on complaint being made, to prose- cute such action; provided, no county treasurer shall be liable to any penalty or to the forfeiture of any sum whatever for causing such publication to be made in a weekly newspaper published in such county for two years or more next prior to the date of said treasurer's state- ment and notice when, by reason of accident or other cause, more than one week has intervened between the dates of its actual issue to sub- scribers, if such delay at any time shall not have exceeded three days, but every such newspaper, for all the purposes of this section, shall be deemed to have been regularly published once in each week as herein- before provided; provided further, that when any new county shall have been formed and organized the provisions of this section concern- ing the competency of newspapers to publish the county treasurer's statement and notice herein provided for shall apply to any newspaper or newspapers which shall have been regularly and continuously pub- lished within the territorial limits of such county for two years previ- ous to its formation and organization. Date of preparing statement and notice of sale changed from the first to the fourth Monday of April, ayd date of sale changed from the third Tuesday in May to the second Tuesday in June by Chapter 140, laws of 1915. Notice of sale. See section 1132, note. If the notice be not signed by the treasurer the sale is void. Hurt v. ^mith, 44 Wis. 213. A publication for twenty-six days is insufficient and the tax due thereby avoided. Eaton v. Lyman, 33 Wis. 34. Court derisions, Wh^rc the affidavit of posting stated a posting in four public places, but not that one copy was posted in some conspic- uous place in tlie county treasurer's office, the deed was held invalid, it being presumed that this was the only proof on file. Jarvis v. Silliman, 21 Wis. 600. Where the affidavit stated a posting of one copy at the office of county treasurer, bcld fatally defective. Hilgers V. Quinney, 51 Wis. 62. A certificate and deed are Invalidated by a finding that there was no proof that tlie notice of sale was posted in the treasurer's office. Morrow v. Landrr, 11 Wis. 77. The county board has no i)Ower to absolve the treasurer from the performance of any duty imposed upon him by this, seition; he must proceed to advertise and sell lands relurnfd as delinquent, notwith 156 Assessment and Tax Laws. standing the board has assumed to remit the taxes thereon. For failing so to do he is liable to persons injured. Crandon v. Forest Co., 91 Wis. 239. The last publication refers to the last issue of the paper in which the statement and notice were legally published and not to the com- pleted period ot publication. Chippewa River Land Co. v. J. L. Gates L. Co., 118 Wis. 345, Pinkerton v. J. L. Gates Co. 118 Wis. 514. A notice of the sale of land for taxes which stated that the sale would be in a certain town but without stating where such sale would take place, does not name the public place where the sale is to be made as required by this section. Midlothian iron Mining Co., v. Dahlby, 108 Wis. 195. A tax deed reciting that the sale was made at the office of the county treasurer shows a valid sale. Washburn Land Co. v. Railway Co., 124 Wis. 305. Contracts; bids; bond; forfeiture. Section 1131. In every county where the number of the descriptions in the list of lands to be adver- tised for sale for the nonpayment of taxes by the county treasurer shall exceed four thousand the county treasurer shall let by contract the pub- lication of such list to the lowest bidder, upon a notice written or printed, to be delivered to and left with the publisher or one of the publishers of each newspaper in his county at least five days prior to the time at which such contract shall be let; but no such contract shall be made to publish such list in any newspaper which has not been regularly and continuously published once in each week in such county for at least two years prior to the time at which such publication shall be by law required to be made unless there be no such newspaper so published in such county; and the contract price for the publication of such list shall in no case exceed the amount now or which shall be hereafter prescribed by law as the maximum price for publishing such list. All bids shall be written and sealed and accompanied by a good and sufficient bond, in the sum of at least five thousand dollars, condi- tioned that the work will be promptly performed. Any county treasurer who shall wilfully refuse or neglect to perform any duty enjoined by this section or who shall keep back and not report any delinquent lands for the purpose of avoiding the provisions of this section shall forfeit the full amount of his official bond, one-half of which when collected shall be paid to the person prosecuting therefor and the residue shall be paid into the treasury of the county for the use of the school fund; provided, that when any new county shall have been formed and organ- ized the provisions of this section shall apply to any newspaper or news- papers which may have been regularly and continuously published within the territorial limits of such new county for two years previous to the formation and organization of such new county. Section 675 of the statutes authorizes county boards to provide for publication of official proceedings including notices of tax sales in newspapers printed in a foreign language, provided that such notices be also published in the English language. For discussion of the question of the publication of legal notices in a foreign language, see State v. Chamberlin, 99 Wis. 503; Hyman v. Susemihl, 137 Wi# 296. For special provision relating to notice of tax sale in the city of Milwaukee, see next section. Notice of Tax Sale. 157 Notice of tax sales in cities of the first class. Section 1131a. In all counties containing a city of the first class the statement and de- scription, provided for in section 1130 of the statutes, of lands upon which taxes have been returned as delinquent, shall not be published as provided in sections 1130 and 1131 of the statutes, but it shall be sufficient In such counties to publish a notice, once each week for four successive weeks, in three daily newspapers published in the English. German and Polish language stating that all tracts or parcels of land upon which the taxes remain unpaid will be sold at a time and place specified in such notice, which time and place shall be the same as Is provided in section 1130 of the statutes. Affidavits of publication and posting. Section 1132. Every printer who shall publish such statement and notice shall, Immediately after the last publication thereof, transmit to the treasurer of the proper county an affidavit of such publication made by some person to whom the fact of publication shall be known: and no printer shall be paid for publishing any such statement and notice who shall fall to so transmit such affidavit on or before the date fixed for such sale; and the county treasurer shall also make or cause to be made an affidavit or affidavits of the posting of such statement and notice as above required, which affidavits together with the affidavit of publication, shall be carefully preserved by him and deposited as hereinafter specified. If no affidavit of the posting is made the sale Is void. Pirr v. Onrldn Co.. 93 Wis. 463. The want of an affidavit of posting cannot be sup- plied by parol, though the nostine: was actually done according to law. Tvrr.tlir r. ftvaiildiva. 32 Wis. 341. The affidavit should show how long before the sale the notice was posted. Hcvitt v. ButtrrHrld. ¥>2 Wis. 384. It must state that It was posted at least twenty-eight days before. Wnrrl v. WaJfrr.t. (i3 Wis. 39. An affidavit of the county treasurer under this section which omitted to state In which county the notices were posted, and which stated that the notices were posted in a conspicuous place at certain street corners, was held defective for the failure to state the county and because a conspicuous place was held to be not necessarily a public place. Myrick v. Kahle, 120 Wis. 57. Note by commission. Prior to 1905 this section required the printer to file the affidavit within six days after the last publioatlon, and provided that In case of failure to do so, the printing fee should not he paid. In this state of the law, the Inclusion of the printer's fee in the certificate of tax sale was held fatal to the tax deed based thereon. Chippeirn Land Co. v. J. L. C.ntes Co.. 118 Wis. 345. But under the amendment requiring the affidavit of publication to be filed "on or before the date fixed for surh sale," the filing of such affidavit any time before the date of sale Is probably suffirient. Section n32a created by Chapter 35, 100.', validating payments made to printpr.s prior therefo, notwithstanding failure to file the affidavit of publleaflon within the time required, was repealed by Chap. 079, 1919, as obsolete. Fee for advertising. Skction 1133. 1. The printer who shall pub- lish the list and notire of sale of lands for taxes shall receive for all 158 Assessment and Tax Laws. insertions not to exceed twenty-five cents for each tract or lot of land in such list not exceeding one thousand and fifteen cents for each tract or lot of land in such list in excess of one thousand, except that when the same is published under contract, as provided in section 1131, he shall receive the compensation fixed by such contract and no more. The compensation paid for such publication shall in all cases be ap- portioned equally upon the several parcels of land advertised; and whenever such list of lands shall also be published in a newspaper published in any other than the English language, in pursuance of an order of the county board made in accordance with the provisions of section 675, the compensation paid for such publication shall also be apportioned equally upon the several parcels of land advertised. 2. When the list of lands above referred to shall not exceed one hun- dred parcels in number then the compensation for the publication of the same shall be at the rate of sixty cents per folio for the first in- sertion and thirty-five cents per folio for each subsequent insertion and the compensation for such publication shall be apportioned equally upon the several parcels of land advertised. The legislature may change such fees although contracts between counties and individuals may be thereby affected. Pott v. Supervisors, 25 Wis. 506. Officers not to be interested. Section 1134. It shall be unlawful for any town or county officer or county board to make any contract or agreement with the printer or any other person by which the said fees or compensation or any part thereof, or the fees and compensa- tion hereinafter provided for the publication of the notice of the time when redemption of lands sold for taxes will expire or any part thereof, may or shall, directly or indirectly, inure to the use or benefit of any such town or county officer; and if any such officer or printer shall violate the provisions of this section he shall forfeit not less than two hundred and fifty nor more than one thousand dollars. SALE OE RE.\L EST.XTE FOR TAXES. How made. Section 113 5. On the day designated in the notice of sale the several county treasurers shall commence the sale of those lands on which the taxes, interest and charges shall not have been paid and shall continue the same from day to day, Sundays excepted, until so much of each parcel thereof shall be sold as shall be sufficient to pay the taxes, interest at the rate of twelve per centum per annum upon the amount of such taxes and collector's fees from the first day of January next preceding the day of sale, and charges thereon, and all moneys received on such sale shall be paid into the county treas- ury; but if the treasurer shall discover before the sale that on accoutit of irregular assessment or for any other error any of said lands ought not to be sold, he shall not offer the same for sale, and report the lands so Avithheld from sale to the county board at the next session thereof with his reasons for withholding the same. Tax Sale. 153 We have been unable to find any judicial construction of this section. In view of the rule applicable to the collection of personal property taxes requiring the taxpayer to pay the tax under protest and then apply for refund and the corresponding provisions requiring owners of real estate to pay the amount of taxes properly chargeable thereto as a condition of relief and the liberal provisions for refund prescribed by sections 1164 and 11S4. it would seem that land should not be withheld from sale except on positive information and for substantial reasons. If the property was exempt from taxation or taxes have been paid thereon, the land should, of course, be withheld from sale. In all other cases it is believed that public policy would be best served and the rights of taxpayers sufficiently protected by following the regular course for the collection of the tax, and remitting the taxpayer to the ordi- nary remedies for recovery of illegal taxes. Who to be purchaser; order of sale. Skctio:^ 1136. The person olfering at such sale to pay the taxes, interest and charges on any tract of land for the least quantity thereof shall be the purchaser of such quantity, which shall be taken from the north side or end of such tract, and shall be bounded on the south by a line running parallel with the northerly line thereof, if such line be a single straight line, other- wise the south line of the portion so sold shall run due east and west: and in case no bid be made for the payment of the taxes, interest and charges on any such tract of land for a portion thereof then the whole of such tract shall be sold. A municipal corporation cannot purchase at a tax sale without spe- cial statutory authority, which must be strictly construed and strictlv pursued. Knox v. Peterson. 21 Wis. 247; Eaton v. Supervisors. 44 Id. 489. Counties, cities and villages, and other municipal corporations so called, but not towns or school districts, can purchase at tax sales. Ibid. Nor can a town be an assignee of a tax certificate. See section 1140, note. Payment. Section 1137. The county treasurer may, in his dis- cretion, require immediate payment of every person to whom any such tract or parcel thereof shall be struck off; and In all cases where the payment is not made within twenty-four hours after the bid he may declare such bid canceled and sell the land again or may sue the pur- chaser for the purchase money and recover the same, with costs and ten per cent damages; and any person so neglecting or refusing to make payment shall not be entitled after such neglect to have any bid made by him received by the treasurer during such sale. The treasurer cannot sell or assign certificates except for cash. An exectitory contract for their sale is void. Fimith r. Super vianrs. 44 Wis 86. A stipulation to credit renders the sale invalid against the ownrr of the land. Cvshinq v. TjOnrj fellow. 26 Me. 306. When treasurer to buy. Rkctiox 1138. If any tract of land can- not be sold for the amount of taxes, interest and charges thereon it ghall be passed over for the time being, but shall, before the close of the sale, be re offored for sale; and If the same cannot be sold for the amount aforesaid the county treasurer shall bid off the same for tbe county for such amount. 160 Assessment and Tax Laws. Municipal corporations cannot purchase at tax sales or become as- signees of tax certificates without express statutory authority. Eaton V. Supervisors, 44 Wis. 489; Wright v. Zcttcl 60 Wis. 168. The statutory authority of the county or other municipal corporation to purchase at tax sale must be strictly pursued. It cannot purchase jointly with an individual. A deed showing a sale to the county and an individual is void on its face. Sprague v. Coenen, 30 Wis. 209; Hunt V. Stenson, 101 Wis. 556. The statute clearly gives the county treasurer authority to purchase for the use of the county. Jenks v. Racine, 50 Wis. 318. Cities bidding in at tax sales. Section 1138a. 1. If, at any sale in any city in this state, whether organized under general law or spe- cial charter, of real or personal property for taxes or assessments, no bid shall be made for any parcel of land, or for any goods and chattels, the same shall be struck off to the city, and thereupon the city shall receive in its corporate name a certificate of the sale thereof, and shall be vested with the same rights as other purchasers are. If the city shall be purchaser of any personal property by virtue of this chapter, the treasurer shall have the power to sell the same at public sale, and in case the city shall become the purchaser of any real estate at any tax sale, the treasurer is authorized to sell the certificates issued there- for for the amount of such sale and interest at ten per centum per an- num, and to indorse and transfer such certificates to the purchasers. 2. All acts or parts of acts, including the provisions of any city char- ter, which are contrary to the provisions of this section are repealed. Countj' may purchase on tax sales. Section 1138m. The county board of any county may authorize and direct the county treasurer to bid in and become the purchaser of any or all such lands as are sold for general taxes only for the amount of such general taxes, interest and charges remaining unpaid thereon, excepting such lands against which there are outstanding certificates of sale. All laws relating to the sale or purchase of lands sold for the nonpayment of such taxes, and to the redemption of such lands, shall apply and be deemed to relate to the sale or purchase of such lands by the county. Created by Chapter 268, laws of 1917. Mistake not to affect sale. Section 1139. When any land is offered for sale for any taxes It shall not be necessary to sell the same as the property of any particular person; and if it should be sold as the property of any such person no misnomer of the owner or sup- posed owner or other mistake respecting the ownership of such land shall ever affect the sale or render it void or voidable. Certificate of sale; may be assigned and recorded. Section 1140. The county treasurer shall give to each purchaser on the payment of his bid, and if the same be struck off to the county, then to the county, a certificate dated the day of the sale, describing the lands purchased^ the amount paid therefor, the rate of interest thereon and the time when the purchaser will be entitled to a deed; which certificate shall be substantially in the following form, to wit: Tax Certificate. 161 State of Wiscoxsix, ) ss. County, \ County Treasurer's Office, A. D. 19 . I county treasurer of the county of ...., In said state, do hereby certify that I did at public auction, pursuant to notice given as by law required, on this day of ...., sell to A. B. (or the county of . . . . ) the lands herein described for the sum of .... dollars and .... cents, said sum being the amount due and unpaid for taxes, interest and. charges on said land for the year of our Lord one thousand nine hundred and . . . . ; that said A. B., his heirs or assigns (or said county or assigns), will, therefore, be entitled to a deed of conveyance of said lands in three years from this date, unless sooner redeemed from such sale according to law, and the rate of interest in case of redemption shall be .... per cent per annum. Said lands are described as follows, with sums for which each tract was sold set opposite to each description, that is to say: (Here insert description, and separately the amount bid on each tract.) A. B., County Treasurer. Any such certificate may be assigned by the purchaser by writing his name in blank on the back thereof, and by the county treasurer or county clerk in like manner, with his official character added, or any person's interest therein may be transferred by a written assignment indorsed upon or attached to the same. Any assignment of such certifi- cate after the first may be made by the delivery of the certificate without any writing or other indorsement. A deed may be issued on such assigned certificate, though indorsed or delivered to the owner and holder thereof, and possession of the same, together with the affi- davit now required by law, shall be sufficient evidence of the owner- ship of such certificate. And the county treasurer or county clerk, whichever of them shall, by the county board in pursuance of section 1193, be authorized to sell and assign any tax certificates owned by such county, shall make and keep on file in his office a careful and accurate list of all such tax certificates struck off to or owned by such county, and he shall note upon such list, at the time of the sale or assignment of any such certificate, the time when and the person to whom the same is assigned. All such certificates and assignments thereof, when such assignments are duly sealed, duly attested by two subscribing witnesses and acknowledged, may be recorded in the office of the register of deeds of the proper county with the same effect as other records therein. Under the present statute, tax certificates can only bo assigned by the purchaser by endorsement in writing. Certificates purchased by the county may be assigned by the treasurer or county clerk with his official signature added but aRsi^jnmcnts after the first may be made, by delivery without assignment. C'ourr derisions. The statutfiry methods under the tax laws for taking property from tlifi. owner for nonpayment of tax thereon must be strictly pursufd; yet fax deeds arc (o be construed by the sanio 162 Assessment and Tax Laws. rules as other deeds, reasonable presumptions are to be indulged in, immaterial blunders and omissions ignored, and of two constructions, the one that will support the deed is to be preferred to one that will defeat it. Hunt v. Stcnson, 101 Wis. 556. A tax deed will be void as to tfie original owner if it be issued to one to whom the certificate was never assigned. Breutzer v. Smith, 56 Wis. 292. The holder of a void certificate cannot recover of the county the amount paid therefor when lands have been sold to the county with- out issuing an assignment as provided in this section. Gruger v. Supervisors, 44 Wis. 605. Inclusion in the certificate of the certificate fee of twenty-five cents is an immaterial irregularity and not grounds for setting aside the certificate. Chitypeica Land Co. v. J. L. Gates Co., 118 Wis. 345. A certificate issued to an individual and the county jointly is void. Spraguc v. Coenen, 30 Wis. 209. But where the recital can be construed as a separate sale of differ- ent parcels, some to an individual and some to the countyf the deed is valid. H^lnt v. Stcnson, 101 Wis. 556. Pjxpeis, stub book and rolls to be filed. Section 1141. Every county treasurer shall, immediately after the close of the sale of any lands for taxes, deposit in the office of the county clerk all affidavits, notices and papers in relation to such tax sale to 'be filed and pre- served therein; also a statement containing a particular description of each tract or parcel thereof, of land so sold by him, specifying the name of the person to whom sold, the amount for which the same was sold and the name of the owner, if known; and the said treasurer and clerk shall each record such statement in their respective offices. Said treasurer shall also file with the county clerk the stub book, tax roll and delinquent return, and said clerk shall preserve and file the same in his office. The object of sections 1130, 1132, and 1141 is to preserve the evi- dence of posting notices of sale for the protection of interested parties. Mijrick V. Kahle, 120 Wis. 57. This section is directory and not mandatory, where it appeared that the treasurer did not make or file the statements required, but the list of the land sold was kept in the county clerk's office in a book called the sales book but not signed by the treasurer, the deed was not thereby invalidated. The case of Pier v. Oneida Co., 93 Wis. 463, was based on other irregularities suflficient to invalidate thedeed and must be limited to them. Allen v. Allen, 114 Wis. 615. Record of Jiflidavita and notices; as evidence. Section 1141a. Every county clerk in this state shall, at the expense of the county, procure a record book and record therein all affidavits and notices hereafter filed in his oflfice by or on behalf of the county treasurer, pursuant to the provisions of section 1141 of the statutes and the record of such affidavits and notices shall "^be received in evidence in all courts and proceedings as proof of the matters therein contained with like effect as such original notices or affidavits. Sale alter injunction dissolved. Section 1142. Whenever any officer shall have been enjoined from selling any lands subject to sale Tax Certificates. 163 for unpaid taxes or assessments of any kind or nature and such in- junction shall have been dissolved, if such taxes or assessments, with interest and charges thereon, shall remain unpaid for thirty days after the dissolution of such injunction such officer or his successor shall, immediately after the expiration of said thirty days, give notice of the time and place of the sale of such lands, and thereupon sell the same for such unpaid taxes or assessments, interest and charges; and interest shall be charged thereon to the time of sale at the rate pro- vided by law for interest on such taxes and assessments at the time of granting such injunction; and in giving such notices and in making such sale he shall be governed in all respects by the provisions of law which may then be in force concerning sales of lands for taxes so far as the same may be applicable. The effect of such sale shall be the same as of other sales of lands for taxes by such officer; and the land sold may be redeemed from such sale, and if not redeemed, deeded in like manner and with like effect as may be provided in other cases of lands sold for taxes. An injunction against a tax sale dismissed for want of prosecution (no fault of the plaintiff being shown) is not a bar to a suit to set aside the tax certificates, after reassessment, by the same plaintiff. l^prar v. Door Co.. 65 Wis. 298. See Hones v. Racine, 21 id. 514. 91 Wis. 661. l>isqual:fication of officers. Section 1143. It shall not be lawful for any county treasurer, county clerk, any of their deputies or clerks or any other person for them or any of them to purchase, directly or indirectly, property sold for taxes at any tax sale, or to purchase any tax certificate or tax title held by the county or by any person or persons whomsoever, except for and on behalf of the county as provided by law; nor shall any such treasurer, clerk, any of their deputies or clerks or any other person for them or either of them be directly or indirectly interested in the purchase of any property sold as afore- said at any tax sale or in the purchase of any tax certificate or tax title except as hereinbefore provided; and any such certificate or title purchased or issued or any purchase of property made contrary to this section shall be null and void; and no money received into tlie county treasury for any such tax certificate shall be refunded lo tlie purchaser or to any person on bis behalf. Sucli an ofFicer, cannot while in odh e, purchase, directly or indirectly, any such deed or certificate issuetl by liis county. He is not. however, prohibited from purchasing any issued by any other county. Where an act creating a new county provides that tax certififatcs held by the old county on lands siluatetl in the new should be assigned to the latter by the county treasurer of the fonner siicli treasurer may, after such assignment, purcha.se sucli certificates. <;////« ;/ v. iJiilriiil. 91 Wis. 601. A deed from a county based on cotinly tax titles wa.s held valid on findings and evidence showing that the deputy county treasurer was not interested in the purchase from the county. Md.rcii v. Sinumsnu, 1P.0 Wis. 650, 110 N. Y. 803. J.64* Assessment and Tax Laws. CHAPTER XI MISCELLANEOUS PROVISIONS; DELINQUENT TAXES ON PUB- LIC LANDS; TAX LIENS; REFUND OF ILLEGAL TAXES (Chap. 49 of the statutes, sees. 1144-1164g, inclusive.) liantls acquired by state are not subject to tax sale. iSection 1149o. (a) It shall not be lawful for any county, city or village trea- surer to sell any lands which shall have been acquired by the state after the taxes become a lien thereon. When such lands shall have been returned delinquent to the county treasurer he shall certify to the commissioners of public lands a description thereof together with the amount of taxes charged against each separate description. The commissioners of public lands within ten days after the receipt of such certificate from the county treasurer shall consider the question of whether such taxes are just and legal, and if they so find shall order the same paid. They shall transmit a certified copy of their order to the secretary of state, and upon his audit and warrant drawn upon the state treasurer the amount of said taxes shall be paid out of the appropriation provided for carrying out the purposes of this section. (b) No tax deed shall be issued upon any land the title of which shall have been acquired by the state after the same shall have been sold for taxes and a tax certificate issued thereon. Upon the purchase by the state of any lands upon which there are tax certificates out- standing, the state department or agency making such purchase shall cause the amount of money required for the redemption thereof to be paid to the county treasurer. If such tax certificates shall not be so redeemed, the owner thereof may deposit the same with the county clerk who shall draw an order upon the county treasurer for an amount necessary to redeem the same and payable to the holder of the tax certificate. The amount of such order shall be paid by the county treasurer and deducted by him in his next settlement with the state treasurer for state taxes. (c) Whenever, in any action brought by the state to set aside tax deeds outstanding on lands owned by the state, the court shall, as a condition of relief, order a certain amount to be paid by the state, the commissioners of public lands may order that the amount required by the order of the court as a condition of relief shall be paid from the slate treasury. A certified copy of their order shall be filed with Delinquent Taxes on State Lands. 165 the secretary of state, and upon his audit thereof and his order drawn on the state treasurer the amount shall be paid to the clerk of the proper court or such other person as directed by the order of the court. (d) The commissioners of public lands are authorized and empow- ered to negotiate with such parties as may hold tax deeds or tax certificates upon any of the public domain, and if the holder of such tax deed or deeds or tax certificate or certificates Is willing to accept the amount of the taxes and interest thereon at the rate prescribed by section 1165. or if lands are in counties where the rate has been changed at the rate fixed by the county board, and the legal charges paid out by him for the purpose of securing said tax deed or tax certificate, the commissioners of public lands may, by their order, direct that he be paid such sums for a quitclaim deed of such lands or for the surrender of such certificate or certificates. A certified copy of such order may be filed with the secretary of state, and upon his audit thereof and an order drawn on the state treasurer, the same shall be paid to the person or persons indicated in the order of the commissioners of public lands. Taxes in cities and villages, how collected. Section 1150. The warrant for the collection of state and county taxes in any city or village which by its charter collects taxes independently shall, unless otherwise provided, be made out and signed by the clerk of such city or village, and annexed by him to the assessment or tax roll of such city or village, and delivered to the treasurer thereof for collection, who shall proceed in the collection of taxes therein specified in like manner as he is required by the charter of such city or village to collect city or village taxes; and he shall make returns thereof under oath, with the said assessment or tax roll of such city or village an- nexed, to the county trea.surer, and pay over all state and county taxes collected by him at the time and in the manner, as near as practicable, that town treasurers are required to make their returns of uncollected taxes and pay over the state and county taxes collected by them; but the affidavit to be attached to his return shall conform to the duties required to be performed by him in the collection of taxes; and taxes for city, village or other local purposes may be collected together with the state and county taxes, when so ordered by the common council of such city or the board of trustees of such village or when so directed to be by law, and if so collected they shall be set down in one or more separate columns; but in all cases tlie tax for the support of the common schools in such city or village, imposed l)y the county board of supervisors, shall be levied and col- lected at tlie same tiiiK- with the state and county taxes and retained by the treasurer of hucIi city or village and paid over by him as rc- riuired by law; and the warrant issued to such treasurer shall be so modified as to conform to tlic provisions of this chapter; and every city and village treasurer acting as collector of taxes uihIit the prnvi- .IGG Assessment and Tax Laws. sions of this chapter shall, so far as practicable, unless otherwise provided, exercise the same powers and perform the same duties as are herein conferred upon and required of town treasurers and be subject to the same penalties and liabilities as such town treasurers. Application of chapter to cities, etc. iSection 1151. The provis- ions of this chapter relative to towns and town treasurers shall apply to cities and villages and the treasurers thereof, when the same are applicable, unless otherwise provided; but whenever a village con- stitutes a part of a town it shall, for the purpose of raising state, county and town taxes, ibe regarded as a part of the town. When any territory shall be detached from any county, town, city, village or school district it shall in no manner invalidate or interfere with the collection of taxes in such territory, but they shall be collected and returns made as if the territory was not detached therefrom. Neglect to elect officers; how taxes collected. Section 1152. When- ever the people of any territory which has been or shall hereafter be set off as a separate town shall neglect or refuse to elect the officers required by law to be chosen therein, by reason whereof the property of such town shall fail to be assessed in the manner provided by law, the county board shall issue their warrant to the assessor and to the treasurer of a town next adjoining, requiring them to assess and col- lect respectively the amount of taxes due from such town to the state and county till an election shall toe held therein; and thereupon such assessor and treasurer shall severally discharge all the duties in regard to the assessment and collection of said taxes within said town that would have devolved upon them had they been duly elected assessor and treasurer respectively for said town; and for any mal- feasance in respect thereof said treasurer shall be liable on his official bond, or said board of supervisors may, if they think necessary, require him to execute a new bond to the county treasurer in such sum and with such surety as they shall direct. This section is valid and does not violate either the uniform rule of taxation nor the uniformity of town and county government prescribed by the state constitution, nor does it deprive land owners of their property without due process of law under the 14th amendment of the United States Constitution. Strange v. Oconto Land Co. 136 Wis. 516. Mailing statements of taxes due. Section 1152a. The treasurer of any town, village or city, except cities of the first class, while the tax roll therefor is in his possession, shall, upon request therefor from any taxpayer, forthwith deliver or forward by mail to such taxpayer a statement of the amount of taxes due upon each parcel or tract of land owned by such taxpayer and situated in such town, city or village, and in case the tax roll has been delivered to the county treasurer of any county, except those containing a population of one hundred fifty thousand inhabitants or more, then and in such Who Liable for Tax. 107 case the county treasurer shall, upon request therefor, forthwith per- form such service. From frequent complaints addressed to the tax commission it seems that many local treasurers fail to comply with the requirements of this section. Property owners are entitled to know the amount of taxes charged against them on their property in time to provide for payment of the same and it is the plain duty of local treasurers to furnish such information when requested. A strict compliance with section 1089 would seem to require them to furnish this information whether requested or not. That section provides that the treasurer "shall call at least once on the person taxed or at the place of his usual residence if within the town, city or village and demand pay- ment of the taxes charged to him on such roll." While the treasurer is not required to call on non-resident taxpayers, this section plainly requires him to furnish them a statement of their taxes. Ta.\es; pajiuent by grantor and grantee. Section 1153. As be- tween grantor and grantee of any land, when there is no express agreement as to which shall pay the taxes assessed thereon for the year in which the conveyance is made, if such land is conveyed on or before the first day of December, then the grantee shall pay the same; (but if conveyed after that date, then the grantor shall pay them. This section goes upon the theory that the taxes are not a specific lien upon real estate until the tax roll is completed and the taxes extended thereon. A grantor is not liable upon a covenant against taxes unless they have been extended upon the roll at the date of the conveyance. Spear r. Door Co., 65 Wis. 298. Where possession is surrendered by the vendor to the vendee, and the . former covenants to give a warranty deed free of all incumbrances when the purchase money is paid or secured, the vendee is liable- for the taxes assessed upon the land after taking possession thereof under the contract. Williamson i\ Necves, 94 Wis. 656, 665. Rights of occupiuit who has paid taxes. Section 1154. When a tax of any kind on any real estate shall have been paid by or collected of an occupant or tenant such occupant or tenant shall be entitled to recover from the person under whom he is such occupant or tenant the amount so paid by him, with interest thereon at the rate of twelve per cent per annum, or he may retain the same from any rent due or owing from him to such person for the real estate on which such tax was paid, unless it be otherwise provided by agree- ment between such parties. For corresponding provisions relating (o the roinibursonient of per- sons in charge or possej-sion of personal properly and assessed for the same, see sections 1011 to 1044c. (bounty to loluiul unjust tax. Sixtion 1155. If any i)orson, within two years after the payment of any state or county tax by him, can satisfactorily show to the county board that the same was improperly assessed or was paid by mistake when it was not justly chargeable, the said board sh.-ill order the same to be repaid by tlio county treas- 168 Assessment and Tax Laws. urer; and if the taxes so refunded or any portion thereof be properly chargeable to any town, city or village it shall be so charged. Refunds on delinquent taxes made by the county board were properly credited to the county in an action for an accounting between the town and the county. The action of the county board in compromis- ing or canceling unpaid delinquent taxes, or ordering that outstanding certificates be transferred at less than their face value, is without authority under this section or section 1184, where these compromises were not made as authorized by section 1210g. Spooncr v. WosJihurn Co. 124 Wis. 24. Cancellation of sales. Section 1156. If the county treasurer shall sell any parcel of land for taxes which shall have been paid before sale the county clerk, on presentation to him of a receipt of the town or county treasurer showing that such taxes have been so paid, shall enter in his sales book, opposite the description of the property so sold, the fact that such receipt had been presented, the date of pres- entation and by whom the receipt was executed. Iioss by officers. (Section 1157. All losses that may be sustained by the default of any officer of any town, city or village in the dis- charge of the duties imposed by this title shall be chargeable to such town, city or village; and all losses sustained by the default of any county officer in the discharge of Such duties shall be chargeable to such county; and the county board shall add all such losses to the next year's taxes of such town, city or village, or county, as the case may require. County taxes collected by a town treasurer do not belong to the town of which he is an officer, nor is he an agent of the town for their collection, but an agent of the county. Hence, where taxes were col- lected upon lands and the town treasurer returned them as delinquent, the lands sold, the certificates of sale declared void by the county board and the money paid for them returned, the amount refunded being charged back to the town, added to its county taxes for the next year and collected and paid to the county treasurer, the town could not recover the amount, though it was wrongfully collected: Wrsthoro v. Taj/lor Co. 90 Wis. 355. Right.s of lionholtlev who pays taxes. Section 115 8. Whenever any person having any lien upon any real estate, obtained pursuant to law, shall have paid any taxes on such real estate or shall have redeemed such real estate, when the same shall have been sold for taxes, he shall have a further lien upon such real estate as against the person under whose title he claims such first lien and all other persons then claiming under him for the amount of money so paid, with interest at the' rate of ten per cent per annum, and against all other persons claiming title to such real estate under such person accruing subsequently to the time of recording the notice hereinafter specified. The purchase of land at a tax sale by a mortgagee for himself and taking tax certificates thereon must be regarded as for the protection Tax Liens 169 cf the ebtnte and the mnttial benefit of mortgagee and mortgagor; especially in view of sections 1158 to 1160, providing that a mortgagee can pay taxes and reimburse himself therefor. Where land was bid off by the mortgagee and certificates issued to him, and he afterwards assigned them to a third person, who took a tax deed, and then con- veyed the land to the mortgagee's son, held, that this operated as a payment of the taxes, and that the mortgagee had no lien upon the land against the owner thereof. Burchard v. Roberts, 70 Wis. 111. Purchase of tax certificate amounts to a payment of the taxes for the protection of the estate, and the purchaser simply acquires the "further lien" upon the land as against a mortgagor and all persons claiming under him. Hill v. Bufflngliam, 106 Wis. 525. Record of notice of lien. Section 1159. Any person paying money as aforesaid may cause to be recorded in the office of the regis- ter of deeds of the county where the real estate is situated a notice, signed and acknowledged by him, stating the land upon which the tax or redemption money was paid and the amount of the moneys thus paid. Discharge of lien; rights of lienor. Section 1160. The original lien, by virtue of which any person shall obtain such second lien, shall not be discharged as to the persons mentioned in section 1158 until the money thus paid for taxes, charges, interest or redemption, with interest thereon as aforesaid, shall be first repaid. If the origi- nal lien be a mechanic's lien, or by attachment or mortgage, the amount of such second lien may be included in any judgment rendered in the suit by which such original lien shall be enforced; if it be by judgment, then upon the sale of such real estate the amount of such subsequent lien shall be paid before any surplus shall be paid to the owner of such real estate or to any such subsequent incum- brancer or claimant; and if it be by a sheriff's certificate of a sale on execution or by purchase at a^'mortgage foreclosure sale, then such real estate shall not be redeemed or repurchased from such sale or purchase until such second lien has been paid. Lienholder niiiy avoid tax. Section llGl. Any person who is the holder of any such original lien upon any real estate shall have the same right of action that the owner of the land has to test the legality and validity of any tax, charge or assessment or tax sale, and to annul the same, and to enjoin the sale or deeding of llie land on account thereof. Under this statute the mortgagee niuy .sue (o set aside a tax deed taken by the grantee of the mortgagor whether the cimveyance to such grantee be recorded or not. Avmj v. JiKhl. 21 Wis. 262. A.sses.smcnts nuiy h<- seii not. An excessive tax exacted by misconduct and fraud of officers is recoverable. Harrison v. Mil- vrniker. 49 Wis. 247, such payment not voluntary. But if payment of an unjust tax is made voluntarily, in the absence of fraud in en- forcing its payment, it cannot be recovered. ll)id. Payment of a tax unrlcr protest where such iiayineiit is demanded as a condition of receiving other taxes upon plaintiff's property, de- fault in wliich would re.^ult in the sale of his property for taxes, is not a voluntary payiiii'nt and amounts to coercion, liorhl r. Miliraii- ker, 141 Wis. 341, 344. A payment is not voluntary if the coilecior understands triun tlir taxpayer that the taxes are regarded as illegal and that suit will be brought to recover tliom back. Pnnhrr v. Mnrafhnn Co.. 52 Wis. 3SS. For an action to recover taxes paid under a similar provision of the city charter of Milwaukee, see Tiurnhani r. City of }filirnulr,\ l.f..^) Wis. 00. 172 ASSESSJMENT AND TaX LaWS. Reassessment of plaintiff's taxes. Section J 10 4a. 1. In any ac- tion for the recovery of any money paid as and for taxes levied either upon real or personal property, or 'both, if upon the trial it shall appear that the assessment upon which the taxes were so paid is void, the court, before entering judgment, shall continue the action for a sufficient time to permit a reassessment of the property affected by such void assessment, and such reassessment shall thereupon be made in accordance with the provisions of law. If from such reassessment when so made it shall appear that the sum or sums paid for taxes by the plaintiff are no greater than his equitable and just share of the taxes as so reassessed, judgment shall be entered for the defen- dant; and if from such reassessment it shall appear that the plaintiff has paid more than his equal and just share of the taxes judgment shall be entered in his favor for the excess only over such share. The validity of the reassessment herein provided for may be attacked and determined, and subsequent reassessments may be had as provided by section 1210b; provided, that such reassessment shall in all cases be made by the assessor of the assessment district wherein the prop- erty to be reassessed is situated. 2. If however, in any such action now pending or which may be begun hereafter the evidence enables the court to determine, with reasonable certainty, the amount of taxes which were justly chargeable against the lands involved in the action, the court, in its discretion, may pro- ceed to judgment without staying proceedings or ordering a reassess- ment, if it finds that it is for the best interests of all parties to the ac- tion that it should do so. Court decisions. Section 1164a, subdivision 2, added by Chapter 659, laws of 1917. See also Sections 1200b and 1210h. If it appears that the assessment was void the court, before entering judgment, should continue the suit pending reassessment: Johnston V. Oshkosh. 65 Wis. 473. A reassessment is unnecessary when the amount which plaintiff ought to pay can be determined from the assessment roll. In this case the board of review arbitrarily increased plaintiff's assessment: Hixon V. Oneida Co., 91 Wis. 649. Sec. 1210h— 1 Stats., requiring a deposit to be made as a condition to maintaining an action to set aside a tax for any error or defect going to the validity of the assessment or groundwork of the tax, does not apply to cases where the tax officers had no power to impose the tax or because the land sought to be taxed lay outside the taxing district. Wisconsin Real Estate Co. v. Milwaukee 151 Wis. 198, 205. THE ASSESSMENT AND COLLECTION OF SPECIAL TAXES. For bridges, town houses, etc. Section 116 4c. Whenever the qualified electors of any town, at any legal meeting, shall have voted to raise money, for the purpose of building or repairing any bridge or town house or other special purpose, to the amount of one thousand dollars or upwards more than six months previous to the time for the completion and delivery to the town treasurer for collection of the next regular annual tax roll of such town the supervisors of such town Special Taxes. ITo may, in their discretion, require the clerk of such town to make out a tax roll by copying the last regular annual tax roll of said town, excepting the taxes specified therein, and upon the roll so made out to apportion and carry out the special tax so voted to be raised. The said clerk shall attach to said roll, when completed, a warrant in the usual form, excepting that such warrant shall require the treasurer to retain and pay out as town treasurer, according to law, the whole of the taxes collected by him by virtue thereof, and to make return of said warrant, with said roll annexed, to said town clerk with 'his doings thereon within sixty days. Special bond. Sectiox 1164d. The town treasurer shall execute a bond to the supervisors of the town in a sum double the amount of such tax, with sureties, to be approved by the chairman of said supervisors, conditioned that he will faithfully account for and pay over according to law all moneys that shall come into his hands as such treasurer under and by virtue of said warrant. Duty of treasurer. Sectiox 116 4e. The clerk shall thereupon de- liver said tax roll and warrant to the treasurer; and the said treasurer shall proceed to collect the same in the same manner that general taxes are collected. Delinquent taxes, how collected. Sectiox 1164f. If the treasurer shall be unable to collect any part of said taxes he shall return to the town clerk a list of such delinquent and uncollected taxes under oath in the usual form; and the said clerk shall add such delinquent taxes to the taxes against the same property and persons in the next regular annual tax roll of such town, and the same shall be collected in the same manner as other taxes in said annual tax roll. Ratifying settlements by county Iwards. Section 1164g. All acts, resolutions and proceedings of county boards and county officers of this state hr-retofore passed, had or taken in compromi.sing and set- tling delinquent taxes and liens of tax certificates upon real properties, such compromises and settlements being with the owner of such real property, are hereby ratified, confirmed and validated in the following cases: (1) In all cases where such taxes had been returned to the county treasurer as delinquent (and the person or tlie owner of the lands or property so charged with such taxes claim such taxes to ho illoiiiil for any cause). (2) In all casrs where lax sale certificates or tax deeds were hi^ld by the county. (3) In all eases wliere fax sale certificates were held by persons or rorporalions other than the county and the county was. at tlie time of settlement, lawfully lial)le to the holders of such certificates on ac- count of the invalidity thereof. 174 Assessment and Tax Laws. Receipts and deeds cured. All tax receipts, redemption receipts, and deeds issued to carry out such settlements and compromises are also ratified, confirmed and validated; and the moneys received for such tax receipts, redemption receipts and deeds are hereby declared to have fully satisfied all of said taxes, tax liens and claims of said county against the properties described in such instruments. This section was designed to ratify various compromises and ad- justments of taxes between property owners and county boards (especi- ally in Douglas county) made prior to its passage, and to confirm tax receipts and tax deeds issued pursuant thereto. As the original law was passed in 1903 and applies only to settlements made prior to that date, it is now probably obsolete. CHAPTER XII HIGHWAYS AND BRIDGES; LOCAL ROADS; STATE AND FED- ERAL AID; TRUNK AND PROSPECTIVE HIGH- WAY SYSTEMS (Chap. 52 of the statutes, sees. 1223-1252, inclusive.) The "Wisconsin Hifjhway System. The plan of highway improve- ment now in vogue consists of three different branches namely, the federal aid or trunk line system, the state aid or prospective highway system and the local highway system. Both the trunk line system and the prospective highway system are explained in the extract from the last report of the Highway Commission reproduced below% and do not require further elaboration here. The construction and maintenance of these roads are under the direction of state and county officers. Town, city and village officers have no jurisdiction over them except to keep them open for travel. On the other hand, the local system relates primarily to lateral highways not constituting parts of either the trunk line system or the prospective highway system. The sections of the statute quoted in this chapter pertain to this class of highways only. The law relating to the improvement of local highways of this character was materially simplified and improved 'by chapters 443, 518 and 551 of the laws of 1919. The principal changes effected by the legislation of that year are (1) repeal of the poll tax; (2) abolition of the payment of highway taxes in labor; (3) discontinuance of the district highway superintendent and substitution of a town high- way superintendent under direct supervision of the town board; (4) centralization of the levy and collection of highway taxes in the regular town officers; and (5) repeal of certain duplicate and con- flicting provisions resulting from tlie adoption of two highway acts in 1911. HIGHWAYS .\M) IlKIDCiKS. Supervi.Kors' duties. Spxtion 1223. The supervisors of the sev- eral towns shall have the care and supervision of all highways and bridges therein (except as is otherwise i)rovided l)y law), including all state roads laid out and cstabiislied bi fore tlic teiitii day of April, one thousand eight hundred and nlnety-flve, in so far as such roads were (hen opened and traveled, antl as to such roads or any portion of them 176 Assessment and Tax Laws. situated in any town the supervisors thereof shall have and exercise the same care and supervision as is provided in this chapter as to other highways. It shall be the duty of each iboard of supewisors: (1) To appoint some competent person to superintend, under their direction, the construction and repair of highways and bridges within the town and cause to be removed all obstructions therefrom. (2) To provide machinery, implements, stone, gravel and other ma- terial on such terms as may seem proper, and hire such machinery, laborers and animals as may be required to make, build, pave and re- pair highways and bridges; and for these purposes they shall have the power to purchase gravel pits and stone quarries and take the title thereto in the name of the town; and if such pits and quarries can- not be purchased, title thereto may be acquired in the manner pro- vided in section 1226b. (3) To cause bridges which are or may be erected over streams in- tersecting highways to be kept in repair. (4) To require the superintendent of highways from time to time, and as often as they shall deem necessary, to perform any of the duties required of him by law. (5) To assess the highway taxes in their town in each year as pro- vided by law. (7) To cause all legal highways not fully and sufficiently described or recorded, and such of the roads used as highways as have been laid out but not so described or recorded, to be ascertained, described and entered of record in the town clerk's office. (8) To lay out and establish upon actual survey, as hereinafter pro- vided, such new roads in their town as they may deem necessary and proper; to discontinue such roads as shall appear to them to have become unnecessary; to widen or alter such roads when they shall deem necessary for the public convenience, and perform all other duties respecting highways and bridges directed by this chapter. (10) It shall be the duty of each board of supervisors to establish rules and regulations prohibiting the placing, throwing, or depositing in, on, about, or along any public highway and to require the removal therefrom, of any bodies of dead animals, carrion, meat, fish, rubbish, ashes, paper, brick, tin cans, old iron, junk, boxes, barrels, machinery, and to establish rules and regulations to provide for the safety of travel along any public liighvvay. (11) Any town at its annual meeting may establish rules and regu- lations prohibiting the propelling, moving or otherwise using of any steam or traction engine or other traction vehicles upon or along any public highway at or in such seasons or times of the year when the propelling, moving or otherwise using of any such engine or other trac- tion vehicles thereon will cause or result in darnage to such highway. Amended by chap. 518, 1919. Independent of the highway law (sections 1317m — 1 to 1317m — 15, Stats. 1911) a town board had power under this section and section 1232 to expend money of the town upon its highways; and expenditure Highways and Bridges. 177 pursuant to the act of 1911 was held not void but an irregular exer- cise of the power conferred by this section. Tonn of Grand Chute r. Henick, 163 Wis. 64S. A town may change the natural flow of surface water by making the improvements on its highways so long as it confines its operations within their limits, though as a result the water diverted is made to flow upon adjoining lands. Champion v. Crandon. 84 Wis. 4(J5. Streets in a plat of an unincorporated village, recorded by order of the town board and declared town highways, but not opened or worked, become highways by estoppel as between the owner of the plat and his grantees of lots therein, and the latter may sue in equity to compel the removal of fences on such streets. McFarlaud v. Lindekugel, 107 Wis. 474. Town board has no authority to purchase under this section unless the electors have made provisions to meet the expenditure. Indiana Road Machine Co. v. Lake. 149 Wis. 541. This subdivision must be read in connection with other statutes so that the power to purchase may only be exercised when the electors have made provision for the expenditure. Ibid. Town \\atci\viiy.'^; maiiitonanco by towns. Sectio.v 1224a. The town board of any town in wliich is situated any waterway suitable for general and useful navigation by boats and launches may, by order to be recorded by the town clerk, adopt the same as a public water- way of the town and may thereupon expend highway funds in the improvement and maintenance of the navigability thereof. But- no amount in excess of two hundred dollars shall be expended on any such waterway in any year except in pursuance of a special appro- priation therefor, voted at the annual town meeting. No town shall become liable in damages by reason of any defect or insufficiency of such a water highway. Supervisor.s' statcinent. Section 1226. The supervisors of each town shall render to the board of audit authorized by law to settle their accounts at each annual meeting of such board a statement in writing containing: (1) The amount of highway taxes assessed and the amount which has been collected in their town. (3) The manner in which any moneys raised by the town for the improvement or building of roads or bridges therein have been dis- l)ursed and the particular items of such disbursements; and (4) An estimate of the sum necessary to be raised by the I own for the improvement of roads and bridges therein for the ensuing year. specifying the improvements required; and such board of audit shall cause such statement lo be presented at the next annual town meeting. Amended l)y chap. 518, 1919 lU>iro\v.'iiK iiHuiry. SKcrro.N 1226c. The supervisors of any town may, at any time after the assessment of the highway taxes in any year and before their collection, pledge the credit of tiic town for a loan or loans of any sum of money not exceeding in all the total amount of such taxes as shall lin\c bcfii assessed: the money so bor- 12 178 Assessment and Tax Laws. rowed shall be expended under the direction of the supervisors in paying the expense of constructing and repairing highways and bridges in said town for the current year. The tax so assessed, when collected, shall, so far as may be necessary, be applied to the payment of the loan or loans and interest thereon and the rernainder to the purpose for which it was assessed. Amended by chap. 518, 1919. Superinteiulent of highways; apiwintment of. Section 1229. 1. The town supervisors shall appoint and fix the compensation of a com- petent person to superintend the construction and repair of all high- ways and bridges in the town, under their general supervision and direction. iSuch person shall be designated as superintendent of high- ways of the town. Such superintendent shall be appointed in writing for a term of one year from the date of appointment, and such writ- ing shall be filed with the town clerk. Any superintendent may be removed for cause by the supervisors. Any vacancy occurring by re- moval or otherwise shall be filled 'by them for the unexpired term. 2. The superintendent of highways may be paid in lieu of all other compensation an annual salary, payable monthly, either out of the bridge and road fund or out of the general fund of the town. In ad- dition to his salary, the superintendent of highw^ays may be paid an amount per month for the maintenance and up-keep of a horse and vehicle or automobile or motor truck, such payment to be made in addition to the payment for salary and such allowance to be paid monthly out of the road and bridge fund or out of the general fund of the town. Such allowance for the use of a horse and vehicle or automobile or motor truck shall be fixed by the town board at any regular or special meeting and may be discontinued by them. The right to receive payment for the up-keep of a horse and vehicle or automobile or motor truck shall not be incidental to or inseparable from the office of superintendent of highways but may be allowed or discontinued by the supervisors at their discretion at any meeting of said supervisors. 3. Each superintendent of highways shall, before he enters upon the duties of his office, execute to the town a bond in such amount as shall be required by the town board of supervisors and with such sureties as shall be approved by said board, and file the same with the town clerk, conditioned upon the faithful discharge of the duties of his office and upon the proper application and payment of all moneys that may come into his hands. 4. Each superintendent of highways shall make a complete and full report of all funds received and disbursed by him whenever requested so to do by the town board, and shall also make a complete '-md full report to each annual town meeting. Created by chap. 518, 1919. If the electors have voted under section 776 to collect the highway taxes in money the duty of the supervisors as to making out warrants for the collection of such taxes is clearly abrogated. If any duty re- mains upon them as a board in fixing the amount of the taxes to be 33fe Superintendent of Highways. 179 raised for that purpose it is simply their duty, in the absence of any vote of the electors on the subject, to declare the nnmber of mills which shall be assessed, and then the amount is to he carried out by the clerk upon the general assessment roll and collected with the other taxes. Sage v. FificM, 68 Wis. 546. Supt. of highways; duties of. Section 1230. 1. It shall be the duty of the town superintendent of highways (a) To supervise the construction and maintenance of all roads, bridges, and culverts together with their appertaining structures on all highways, required by law to be maintained by the town. (b) To keep the said highways passable at all seasons. (c) To perform such other duties in connection with highways as the town supervisors may designate him to perform. (d) To keep a full account of all receipts and disbursements. 2. The town superintendent may make such arrangements for the prosecution of his work as he may deem necessary and may appoint such foremen under him as the necessities of his various work may require. 3. The town supervisors shall provide (he town superintendent of highways at the time he enters upon his duties with the necessary forms and books so that he may properly record all receipts and dis- bursements therein. The state highway commission is directed to devise a standard set of forms and books for the use of town superin- tendents and to furnish each town board with a description thereof on or before April 1, 1920. 4. All payments for work performed and for materials furnished on town highways shall be made by town highway order drawn upon the town treasurer, and each order shall be signed by the town superin- tendent of highways and countersigned by the town chairman and each order shall be recorded upon the books of the town superintendent showing the date, amount and purpose thereof. 5. All formal contracts for the performance of road, bridge and cul- vert construction shall be approved by the majority of the town board before being binding upon the town. Created by chap. 518, 1919. When an overseer has actual notice of a defect in a highway it is his duty to see that it is romodicd; and nothing short of tliis will re- lieve the town from liability for injuries which may result. Parish r. Eden, 62 Wis. 272. Superintendent has no right to enter upon improved land outside the limits of the highway to obtain material with which to make or improve it, though it cannot be otherwise done without great expense and trouble. Jackson v. Rankin, 67 Wis. 2S5. A town is not liable to an overseer for work done in fixing a road, though the chairman of the town board directed him to do it. The town is not bound as on a contract unless the supervisors act as a board. Deichscl v. Maine, 81 Wis. 553. AsscsMii.-iu or hinliway (axes, SiC( tion 1239. The supervisors of each town shall meet within eighteen days after the annual town meeting, and shall then, or at some Bubscquent meeting on or before 180 Assessment and Tax Laws. the second Monday of Maj', assess the highway tax in their respective towns for the etisuing year. Amended iby Chaps. 443 and 518, 1919, abolishing the poll tax by striking out that portion of the section providing for making the list for the assessment thereof, and renumbering subdivisions two and three to read subdivisions number one and two. A special law attempting to take from the control of the town officers in one county a portion of the moneys raised in their towns for highway purposes and to intrust its expenditure to the county board violates the constitutional rule as to the uniformity of town and county government. McRae v. Hogan, 39 Wis. 529. Independent of the highway law (sections 1317m — 1 to 1317m — 15, Stats. 1911) a town board had power under this section and under section 1223 to expend money of the town upon its highways; and ex- penditure pursuant to the act of 1911 was held, not void but an irregu- lar exercise of the power conferred by this section. Toivn of Grand Chute V. Herrick; 163 Wis. 648. To^m board to assess highway taxes. Section 1240. In making an assessment of highway taxes the supervisors shall proceed as fol- lows : (1) The highway taxes, to an amount of not less than one nor more than seven mills on the dollar, shall be assessed on the valuation of the real and personal property in each town; provided, that in addi- tion to such amount there may be assessed any additional amount which shall have been authorized by the last preceding annual town meeting, not exceeding in all ten mills on the dollar of such valuation; provided further, that no town containing less than five hundred in- habitants shall levy or collect in any year a highway tax of more than two thousand dollars, including the amount voted by any town meeting and the amount levied by the supervisors, not including the amount \oted and levied under sections 1317m — 1 to 1317m — 15, inclusive, of the statutes; and that no town containing two congressional townships or more and more than five hundred inhabitants shall levy or collect a highway tax, exclusive of that first authorized herein, not including any amount raised under the provisions of sections 1317m— 1 to 1317m — 15, inclusive, of the statutes, of more than three thousand dollars in any year. (2) The supervisors of every town shall levy such taxt;s for the current year and certify the amount thereof to the town clerk who shall apportion and enter them in the next tax roll for collection as directed by section 1252 [1911]. Provided, that in towns having in- come taxes in its treasury, the supervisors may expend the same for highway purposes, regardless of the foregoing limitation. Amended by Chaps. 443 and 518, 1919. Town highway tax; additional levy. Sectton 1244. 1. Whenever the amount of highway tax assessed by the supervisors shall be deemed insufficient to keep the highways in repair it shall be lawful for them, upon the written application of the superintendent of high- ways to assess an additional tax upon the taxable property of the Assessment of Highway Taxes. 181 town, not to exceed seven mills to the dollar on the valuation of the same as fixed in the highway tax list; and the taxes so further as- sessed shall be collected and expended in like manner as other high- way taxes assessed by the supervisors are required to be collected and expended. Amended by chapter 518, laws of 1919, by striking out the provision requiring the application of the superintendent or superintendents of highways as a condition for assessing an additional tax. The amount of highway taxes which town boards are authorized to levy under this section is subject to the limitations prescribed by sees. 776 and 1240. See note to sec. 776, pages 14, 15. Town treasurer's duty. .Section 1245. It shall be the duty of each town treasurer to credit any moneys in the town treasury ac- cruing from returned highway taxes or from any balance remaining from such taxes collected in the previous year and notify, between the fifteenth and thirtieth days of April in each year, the chairman of the town board as to the amount of moneys in the treasury available for highway purposes. How and when expended. Skciion 124 6 [1911]. In all towns the moneys received from highway taxes shall be expended as and when the supervisors shall direct. Removal of snow; credit for excess labor. Skctiox 1249 [1911]. Every superintendent of highways shall, whenever any part of any public highway in his district is blocked by snow so as to be impass- able, call out, upon one day's notice, so many of the taxpayers therein as may be necessary to immediately put such part of said highway in passable order; and every person who shall appear upon such notice, with such animals and tools as the superintendent shall direct and work agreeably to his orders, and shall expend in labor, ma- terial or money an amount greater than he is assessed to pay as high- way taxes in such year, shall be entitled to receive from the superin- tendent a certificate for the amount of such expenditure, such certifi- cate, on presentation to (he treasurer of the town in which such ex- penditure was made, shall be a good credit on account of any de- linquent or subsequent highway tax assessed against .such person therein. It is the duty of each overseer, whenever any portion oi. the lii,i;h- ways in his district is rendered impassable by snowdrifts, to obey the rc(|uirements of this section. After a heavy fall of snow, accom- panied by a high wind, the overseer is chargeable with notice of the probable efffcts of the storm and he is bound to ascertain wli« re the highways are obstructed. Ordinary care in removing the drifls will relieve the town from liability. McCahc v. Hammond, 34 Wis. 590. ANsossnient for removal of snow, Skction 1250. [1911 ) For the purpose of performing the duty rec|uired Ijy section 1249 [1911] the supervisors of the town may. If necessary, levy and assess a highway tax, not exceeding onofourtli the amnimt assessed by the 182 Assessment and Tax Laws. supervisors, on the taxable property on the highway tax list for the current year; and such tax shall be collected in the same way and manner as other highway taxes are collected. Amended by chap. 518, 1919. Collection and di.*ibiirsement of' taxes. Section 1252 [1911]. All taxes assessed for highway purposes by town supervisors shall be paid in money to the town treasurer at the time and in the manner other taxes are paid; the moneys received from such taxes shall be disbursed by said treasurer on warrants drawn by direction of the supervisors. The poll taxes shall be collected iby the town treasurer in the manner provided in section 911 of the statutes. Last sentence probably repealed by chap. 443, laws 1919. A sale made without previous demand of payment of the tax is void. But where the plaintiff's property, then in possession of his bailee, was sold by the overseer and purchased by the bailee for him- self with his own money the plaintiff cannot recover of the overseer for a conversion of the property since it has been restored to him, nor for the amount paid since he did not pay it nor authorize his bailee to do so; nor can he recover even nominal damages. Enos v. Cole, 53 Wis. 235. ABSTRACT OF PRESENT HIGHWAY LAWS OF WISCONSIN From 1918 Report of Highway Commission Wisconsin is engaged in systematic highway construction under two distinct plans. The first is the Federal Aid plan, under which the cost of construction is borne jointly by the Federal government, the state and counties. The second is the iState Aid plan, by which the cost is borne jointly by the state, the counties, and the towns, villages and cities in which the various improvements lie. The two plans, while differing in details, are similar and the Improvements made, though distinct, are coordinated. The following is a brief ex- planation of the methods by which they are administered and financed. FEDERAL AID PLAN — As a result of the Federal Aid Law, enacted by congress in July, 1916, each state receives a portion of a $75,000,000 appropriation, the amount depending on the ratio of its area, popula- tion and mileage of rural post roads to the total for the United States. The total amount to be received by Wisconsin under this distribu- tion is approximately .$1,925,000, to be expended over a period of five years. The state is required to appropriate at least an equal amount to be eligible to receive Federal Aid. The work is executed by the state, and must meet the approval of the United States Office of Public Roads. The state legislature, in the statute assenting to tiie federal law and providing the machinery for administration (Chap. 175, Laws of 1917), made the required state appropriation frorn funds derived from the proceeds of motor vehicle license fees. The joint state and federal funds are distributed among the counties one-third each in the ratio of area, valuation and total public road mileage. In order to receive the amounts distributed from the joint federal and state funds, the counties are required to provide additional amounts at least equal to half the joint state and federal funds. The result is that the cost of federal aid construction is borne one-third by each of the units concerned. All improvements with federal aid must be located at points desig- nated by the State Highway Commission on the State Trunk High- Present Highway System. 183 way System of 5,000 miles, which interconnects all county seats and cities with a population of 5,000 or more. On receipt of notice from the State Highway Commission of the amount required for a projected improvement, it becomes the duty of the county board to provide the necessary county funds. Fifty per cent of the county's share of the cost, but not to exceed one thousand dollars per mile, may be as- sessed hy the county board against the municipality In which the improvement lies. The work may be executed either by contract or by day. STATE AID PLAX— The annual appropriation for state aid is $785,000, which is allotted to the counties in proportion to their as- sessed valuation. The counties, in order to receive their allotments, must provide additional funds in the manner hereafter explained. All improvements with state aid must be made on the county systems of prospective state highways (which aggregates about 20,600 miles and includes the state trunk highway system) at points determined by the county beard. Not less than $3,000 can be appropriated for any single improvement, unless it can be entirely corripleted for a less amount. The county board may assess any amount not exceed- ing forty per cent of the county's share of the cost, as a special benefit, against the municipality in which the improvement lies. The second half of the county's allotment is then distributed among the municipalities of the county, unbcneflted by an improvement on the state trunk highway system, projected for the same season. The county is required to appropriate county aid in an amount at least equal to the amount of the state aid, and to levy a tax against the municipality in an amount not greater than the county aid nor less than the state aid. In the distribution of state aid among municipalities, previous bond issues must be considered, as hereafter explained. The location of all state aid improvements, and the type, is determined by the county board. The plans must be approved by the state highway commis- sion and the work done subject to its supervision. FINANCES — As has already been stated, the cost of federal aid work is borne in substantially equal parts by the federal government, the state, and the counties. The United States government's share is provided by an appropria- tion from "any funds in the treasury not otherwise appropriated." This means that payment is made from the general revenues of the government. The state's share is derived from the proceeds of auto- mobile license fees in the manner hereafter explained. The county's share may be provided either by a direct tax or by bonds. The most important features of the bond laws are discussed later in this article. It has also been explained that the cost of state aid work is borne jointly by the state, tlie counties, and municipalities. Though there is a persistently prevailing idea that each pays one-third, this is not the fact; In reality the percentage paid ])y each unit may vary widely. Another erroneous impression is prevalent among many officials who should know better that if a municipality makes an appropria- tion for state aid work, the county and the state will provide lil\e amounts. In fact, the amount of state aid that can be received by any county is a fixed figure, depending on the amount of the state appropriation and the county's assessed valuation. The minimum approi)iiation made by the county to claim the lirsl, .')(l per crnt of its state aid nion(!y must exceed this amount (50 per cent of tlio allol- ment) by at least oiie-lialf, it may b(» greater. Likewise, the sum available jointly from the county and its municipalities must be at least double the .'••ecoiid .'0 per cent of the state aid moiH'V. I?iit rx- ceetling these minimum allowances will not increase tlif amount allotted l)y tlu- cotintv for distribution. 184 Assessment and Tax Laws. The state appropriation for state aid for highways is made from ihe general fund of the state, whicli is derived from the taxation of public utilities, inheritances, etc. The county's share of the cost of state aid work may be provided by the county either through direct taxes or from the proceeds of bond issues. The municipality's share of the cost of state aid work must be provided through direct taxa- tion, though contributions may be accepted by either counties or towns and applied in the same manner as an appropriation. Automobile License Fees. Mention has been made that the state's share of the cost of federal aid construction is defrayed from the proceeds of automobile license fees. An explanation of the disposition of the total funds derived from this source is therefore in order. In considering the construction and maintenance program inaugu- rated by the passage of the state law assenting to the federal aid law (Chap. 175, Laws of 1917), the legislature decided that a portion of the cost at least, could equitably be assessed against those who de- rived the greatest benefit from the contemplated highway improve- ments namely — the operators of motor vehicles. The license fees which had previously been fixed at $5.00 per car per year were raised to $10.00 per car per year, with greater license fees for trucks, vary- ing according to the capacity. The net proceeds, remaining after the cost of collection including the cost of the license plates, were then disposed of in the following manner: 1. Twenty-five per cent of the net proceeds are returned to the counties in the proportion paid in by residents of the counties, to be used for the maintenance of the county systems of prospective state highways. The total amount thus returned to the counties for the fiscal year ending June 30, 1918, was $489,857. 2. A sum is then appropriated for the state highway commission to defray the expense of administering construction and maintenance on the state trunk highway system. The maximum thus available is $80,000 per year. 3. 'From the amount remaining after payments due under 1 and 2 Jiave been made, a sufficient sum is then appropriated to pay the state's share of the cost of federal aid construction. The amount used for this purpose during the fiscal year ending June 30, 1918, was $381,232. 4. After all payments due under 1, 2 and 3 have been made the remainder is appropriated for the maintenance of the state trunk highway system and apportioned to the counties in proportion to their mileage of roads on the state trunk highway system. The amount thus available for the fiscal year ending June 30, 1918, was $1,008,339, whch is $201.71 a mile of the state trunk highway system. A discussion of the details of the maintenance work is found under the heading ''State Trunk Highway Maintenance." Bonds. The state highway law provides for the issue of highway bonds by both counties and towns for the improvement of the prospective state highway system or of the state trunk highway system. The issue of highway bonds by the state is unconstitutional. County bonds may be issued by action of the county board or by a popular vote. The maximum issue possible by the former method, at one session of the county board, is two-fifths of one per cent of the assessed valuation of the county; the aggregate of such issues outstanding at any one time must not exceed one per cent of such valuation. County bond issues may be submitted to a popular vote at the regular April or November elections, eilhor by resolution of State axd Federal Aid. 185 the county board or through petition of electors. The maximum issue under this plan is fixed by the constitutional limitation (five per cent (o'/c) of the county valuation) upon the counties to incur indebtedness. County bonds may be used directly to provide the county's share of federal aid or state aid construction, or, as is advisable, where the bond issue is large and the work done thereunder extensive, the amounts received by the county under the state aid law may be ap- plied toward the payment of these bonds. All work done with county bonds is subject to the supervision of the federal government, if the work is federal aid work, otherwise, the work is subject to the supervision of the state highway commis- sion. Town bonds for the improvement of the county system of pros- pective state highways may ibe authorized by a majority vote at town meeting. The proceeds of town bonds are not available to ob- tain state aid, nor is any issue valid unless the county board issues bonds for the same improvement in a like amount. The maximum issue possible is fixed by the constitutional limitation on municipal Indebtedness. During the first years of the operation of the state highway law, the proceeds of town bonds might be used to secure state aid. Sev- eral towns had issued bonds prior to the amendment of 1917, which amendment provided that town bond issues could not draw state aid. For the protection of these towns, who relied on state aid money to meet their bond payments, the legislature provided that in the distri- bution of state aid allotments, the county boards should set aside for such towns, to apply toward the payment of their bond issues, amounts not less than the average of the amounts received for this purpose each year since the bonds were issued. SUMMARY — The similarity between the federal aid and state aid plans is very striking. In each case we have the three units of gov- ernment participating in the work. The second largest unit, in each case, determines the location and character of the improvement, and executes the construction, subject to the supervision and approval of the major unit. The major unit in each case offers a financial in- ducement to encourage construction and protects its interest by super- vising the work. In each plan the work is confined to systems of preferred high- ways; under the federal aid plan, to the state trunk highway system of 5,000 miles; under the state aid plan, to the county systems of prospective state highways aggregating approximately 20, GOO miles. The first system includes roads which are of state and national im- portance, the second system includes the roads of county importance. All roads on the first system, practically are included in the second, the excess mileage being those roads not of importance outside of the immediate locality. Tlius, all improvements with federal aid. are improvements to tlie county .systems of prospective state higinvays, and likewise, a large percentage of improvements with state aid are on the state trunk higliway system. The state liighway commission is actively connected with both. In an executive cajiacity on tlie fed- eral aid work, and in a supervisory capacity on tlip state aid work. All imitrovements, with both federal and state aid, ar(> thus coordi- nated, and jointly produce the systematic betterment of the highways of the state. While each legislature since the original enactment has amended the state aiil law, tills has been in details and not in fuiidamcnlals. Public sentiment at first skeptical, has beconic more and more favor- able. It Is therefore believed that the plan followed is fundamentally correct and will continue unchanged except In details. kS(l ASSKSSMKNT AND TaX IjAWS. CHAPTER XIII PENALTIES; REMOVAL OF ASSESSORS; PINES FOR WILFUL DISCRIMINATION; MALFEASANCE IN OFFICE Removal; assessors; boards of review; procedure. Section 17.14. [1059a-d] Any assessor and any member of a board of review or of a county board of supervisors, in addition to being removable as otherwise provided, may be removed by the presiding judge of the circuit court for his county, in term time or vacation, as follows: (1) Assessors. Any assessor for one or more of the following causes : (a) Wilful or intentional assessment of property at other than its true cash value with the intent to subject such property to more or less than its lawful share of taxes. (b) Wilful or intentional omission of taxable property from the assessment roll with intent to permit the same to escape taxation. (c) Wilful or intentional assessment of the property of one person at a lower value than the property of another or others whereby fav- oritism or discrimination between taxpayers in the district is shown. (d) (Solicitation or receipt of any favor, reward, money or other thing of value of or from the owner of any taxable property in his assessment district for the assessment or valuation of property at other than its true cash value. (e) Solicitation or demand by any assessor of any owner of prop- erty liable to assessment in his assessment district to aid, assist or promote the business or interests of such assessor by means of which and by virtue of his office he shall gain or receive pecuniary profit or advantage that he could not otherwise have gained or received. (f) Any violation of law in the valuation or assessment of property in his assessment district. (2) Members of boards of review ami county board. Any su- pervisor, alderman, trustee or other officer who acts as a member of a board of review or of the county board of supervisors, for one or more of the following causes: (a) Wilful or intentional valuation or equalization of property of persons or towns, cities or villages at other than the true cash value thereof, with the intent to subject the property of persons or of towns, cities or villages to more or less than their lawful share of taxes. Removal of Taxing Officers. 187 (b) Aiding, abetting or assisting in any understanding, combina- tion or conspiracy to value or equalize the property in towns, cities or villages in a county at other than the true cash value, with intent to subject the property in one or more towns, cities or villages to more or less than its lawful share of taxes for state or county purposes or both. (c) Any violation of law in the valuation or equalization of prop- erty in towns, cities or villages or in the discharge of official duties. (3) Procedure. Removals under this section may be made by the circuit judge in term time or vacation, by order specifying the cause thereof, a copy of which order shall be certified by the circuit judge to the proper town, village or city clerk. Such removal shall be made only upon a duly verified petition signed by a freeholder and tax- payer of the county setting forth fully the charges preferred against such officer. The district attorney of the county upon complaint showing cause therefor shall prepare the petition and have the same duly verified by the complainant. The judge, upon the presentation of the petition, shall by an order to show cause, which shall toe served upon such officer personally at least ten days prior to the hearing, fix a time and place for hearing the matters alleged in the petition. The testimony shall be taken and the proceedings conducted under such rea- sonable regulations as the judge shall prescribe. The district attor- ney shall attend the hearing and conduct the proceedings on behalf of the petitioner. The removal of such officer shall disqualify him from holding such office for three years from the date of the order of removal. (4) Costs. If the presiding judge, after a hearing on the merits dismisses the petition and further finds the complaint was wilful and malicious and without probable cause, such judge shall order judg- ment in favor of the officer and against the petitioner for ten dollars attorney's fees and for the costs and fees of witnesses and officers in- curred on behalf of such officer. The judgment shall be signed by the clerk of the circuit court and entered and docketed in his office as the judgment of the circuit court in term. An execution may be issued thereon against the property of the petitioner in the same mode as upon a judgment entered in the circuit court in civil actions founded in tort. Upon the return of such Nexecution unsatisfied in whole or in part, an execution against the person of the petitioner may be is- sued in the manner and with the force and effect of an execution against the persons as provided in sections 29(55 to 2975, inclusive, of the statutes. In all other oases the judge may. in his discretion, order that the expenses incurred in procuring witnesses and other nei'dod actual expenses, bo paid out of tlie treasury of tlie county in which such officer resides upon certificates of tlio ch'rk of said court. Sections 1059a to 1059d revised and renumbered by chap. 362, 1919. Fnfoirj-moiit of lijiliilHy. Sfcctiox 1 :u 1 . If any town, city or vil- lage sliall refuKf or ncgifct to open and keej) in repair any state or 188 Assessment and Tax Laws. county road therein or any part of any such road and the county clerk shall receive a written notice of such neglect, signed by at least six freeholders of the county, he shall immediately notify the proper town chairman, mayor or village president to cause such road to be opened or repaired within a certain number of days, not less than thirty, to be stated in such notice, and that if said road be not opened or re- paired the same will be opened or repaired by the county and the ex- pense thereof charged to such town, city or village. If such road shall not be so opened or repaired the chairman of the county iboard or county road commissioners in those counties having such commission- ers shall cause the same to be opened or repaired; and he or they shall keep an accurate account of the expense of opening or repair- ing the same, and when audited and allowed by the county board it shall be charged to such town, city or village and be added by the county clerk to the next county tax apportioned thereto and collected therewith. Not assessing property at true value. Section 4548a. Any asses- sor who shall ask, solicit or receive from the owner of property situ- ated in and liable to assessment in his assessment district, or the agent or attorney of such owner any reward, favor, money or other thing of value for the valuation or assessment of said property of such owner, at less than the true cash value thereof or at a lower value than such property should have been assessed, shall be punished by imprisonment in the county jail not more than six months or iby fihe not exceeding five hundred dollars. Ck>rrupt solicitat'on. Section 4548b. Any person who shall ask or solicit any trade or business of or from the owner of any property situated in and liable to assessment in his assessment district, or the agent, attorney or any member of the family of such owner, in pur- suance of any agreement, expressed or implied, that in consideration of such trade or business, in whole or in part or otherwise, the said property of such owner shall be valued or assessed at less than the cash value thereof, or less than the property would otherwise be valued and assessed, shall be punished by imprisonment in the county jail not more than six months or by a fine not exceeding five hundred dollars. Liability of property o^aier. Section 454 8c. Every person who shall offer to give or shall give directly or indirectly, to any assessor, or member of a iboard of review, or for his use or benefit, any reward, money or other thing of value, to assess or value the property of such person at less than its true cash value or lower than it should be as- sessed or valued, shall be punished by imprisonment in the county jail not more than six months or by a fine not exceeding five hundred dollars. Failure of assessor to perforai duty. Section 454 8d. Any assessor who shall intentionally fix the value of any property assessed Penalties for Violation of Tax Laws. 180 by him at less or more than the true value thereof prescribed by law for the valuation of the same, or shall intentionally omit from assess- ment any property liable to taxation in his assessment district, or shall otherwise intentionally violate or fail to perform any duty im- posed upon him by law relating to the assessment of property for taxa- tion, shall forfeit to the state not less than fifty dollars nor more than two hundred and fifty dollars. Liability of board of review. Section 4548e. Any member of the board of review of any assessment district who shall intentionally fix the value of any property assessed in such district, or shall in- tentionally agree with any other member of such board to fix the value of any of such property at less or more than the true value thereof prescribed by law for the valuation of the same, or shall intentionally omit or agree to omit from assessment, any property liable to taxation in such assessment district, or shall otherwise intentionally violate or fail to perform any duty imposed upon him by law relating to the assessment of property for taxation, shall forfeit to the state not less than fifty nor more than two hundred and fifty dollars. Liability for damages. Sfxtiox 4 5 48f. If any assessor or any member of the board of review of any assessment district shall be guilty of any violation or omission of duty as specified in sections 4548d and 4548e he shall be liable in damages to any person or per- sons who may sustain loss or injury thereby, to the amount of such loss or injury; and any person sustaining such loss or injury shall be entitled to all the remedies given by law in actions for damages for tortious or wrongful acts. Public officers; malfeasance; penalty. Section' 4549. Any officer, agent or clerk of the state or of any county, school district, school board or city therein, or in the employment thereof, or any member of any town board or village board, or any officer, regent, treasurer, secretary, superintendent, clerk or agent of any penal, correctional, educational or charitable institution instituted by or in i)ursuance of law within this state, or any member of any body or board having charge or supervision of such institution who shall have, reserve or acquire any pecuniary interest, directly or indirectly, present or pros- pective, absolute or conditional, in any way (jr manner, in any itui- chagc or sale of any personal or real properly or thing in action, or In any contract, proposal or bid in relation lo the same, or in rela- tion to any pul)lic service, or in any tax sale, tax title, bill of sale, deed, mortgage, certificate, account, ordi'r, warrant or receij)! made by, lo or with him in his official cajiacity or employnieiit, or in any public or ofllcial service, (jr who shall make any contract or pledge, or con- tract any indebtedness or liabilily, or do any other act in his official rapacity or In any public or oflflcial service not authorized or required by law, or who shall make any false slatement, certificate, report, ro- (nni or entry in anv l)0(p]< <>? afcminls m" of r<'c()rds in rrsjiccl to ino Assessment AND Tax Laws. anything done or required to be done by him officially, or in any public or official service, or who shall ask, demand or exact for the performance of any service or duty imposed upon him by law any greater fee than is allowed by the law for the performance of such service or duty, shall be punished by imprisonment in the county jail not more than one year, or in the state prison not more than five years, or by fine not exceeding five hundred dollars; but the provisions of this section shall not apply to the designation of public depositories for public funds, nor to the publication of legal notices required to be published by any town, village or county, or by any town, village or county officer, at a rate not higher than that prescribed by law, nor to contract for the sale of printed matter or any other commodity, not exceeding one hundred dollars in any one year. Electors of a town cannot give away the money of the taxpayers, and an order based upon a vote of the electors allowing one of the supervisors $200 upon a claim of only $17.5, for loss of a horse is void. Mcnasha Wooden Ware Co. v. Winter, 159 Wis. 437. Sec. 4549, Stats. 1913, which makes it an offense for any town officer to have, reserve, or acquire any pecuniary interest, directly or indi- rectly, present or prospective, absolute or conditional, in any "pur- chase or sale of any personal or real property or thing in action," or in any contract or bid relating thereto, applies as well to sales by such officer directly to the town as to sales made by other persons In which he has or acquires an interest; and all contracts in contraven- tion of the statute are absolutely void. Menasha Wooden Ware Co. v. Wi7iter, 159 Wis. 437. A town has no power to pay a debt of a poor person for house rent, or any other debt of such person, which was not lawfully incurred on the credit of the town. Menasha Wooden Ware Co. v. Winter, 159 Wis. 437. A claim for damages to a ladder, though small in amount, must be passed upon by the electors before the town board has authority to pay it. Menasha Wooden Ware Co. v. Winter, 159 Wis. 437. A town has no authority to expend money for street lighting, and a purchase by the town board for that purpose is ultra vires and void. Menasha Wooden Ware Co. v. Winter, 159 Wis. 437. Graftmg. Section 4549g. Except as specifically authorizt:d by statute, no officer or employe of the state shall, directly or Indirectly, receive or accept any sum of money, or anything of value, for the furnishing of any information, or performance of any service what- ever relating in any manner to the duties of such officer or employe. Any person violating this section shall be punished Tay a fine of not less than twenty-five dollars nor more than one thousand dollars, or more than six months' Imprisonment in the county jail, or by both such fine and imprisonment. Purchase or discount of claims forbidden. Section 4 55 0. Any person mentioned in section 4549 who shall pay, redeem, discount or purchase any debt, claim or demand in favor of any other person, against the state, or any county, town, school district, school board, city or village therein, or against any fund thereof below the true and full amount thereof, or who shall pay any such debt, claim or de- Malfeasance ix Office. 191 mand for any purpose out of any fund not provided for such purpose, or who shall wilfully violate any provision of law authorizing or re- quiring anything to be done or prohibiting anything from being done by him in his official capacity or employment, or who shall refuse or wilfully neglect to perform any duty in his office required by law, or shall be guilty of any wilful extortion, wrong or oppression therein shall be punished by imprisonment in the county jail not more than one year or by fine not exceeding five hundred dollars. Misuse of trust funds. Section 4550m. Any supervisor, chair- man of any town or county board, mayor of any city, president of any village or treasurer of any town, city or village who shall make or sign any order or warrant, or pay out or suffer or cause to be appro- priat3d or paid out any moneys derived by loans from the state trust funds contrary to the provisions of section 25.10, shall be punished by confinement at hard labor in the state prison for a term not exceeding five years or by fine not exceeding one thousand dollars or by both such fine and Imprisonment. Officei's not to buy at tax sales. SrxTiox 4551. Any county treas- urer or county clerk or any of their deputies or clerks, or any other person for them or any of them, who shall purchase, directly or indi- rectly, any property sold for taxes at any tax sale or any tax certifi- cate or tax deed held by the county, except for and on behalf of the county as now provided by law, shall be punished by imprisonment in the county jail not more than six months or by fine not exceeding one hundred dollars; and any tax deed or tax certificate issued upon such unlawful purchase shall be null and void; but no money paid into the county treasury on account thereof shall be refunded to such purchaser or to any person on his behalf. Appointing dc'imty for reward. Skctiox 4552. Any person hold- ing or exercising any office under the laws or constitution of this state who sliall, for any reward or gratuity paid or promised, grant to another the right or authority to discharge any of the duties of such office as deputy or otherwise, or any person who shall give or promise any such reward or gratuity in consideration of any such grant or deputation shall be punished by fine not exceeding five hundred dol- lars, and such grant or deputation shall be void; and such officer so offending shall forfeit his office and be disabled from holding the same for the remaining term thereof. 102 Assessment and Tax Laws. CHAPTER XIV FORMS FOR TOWN, CITY AND VILLAGE OFFICERS. The following are some of the more common forms required by the statutes in the performance of the duties of town, city and village of- ficers, in so far as these duties pertain to the subject of taxation. Forms for other purposes will be found in the pamphlet on town laws issued by Lyman J. Nash, Reviser of Statutes, and his assistant, Arthur F. Belitz, Sec. 6.12. Notice of election by town or village clerk. Notice is hereby given that the ensuing general election, at which are to be elected the following officers, to wit (here give the substance of the notice received from the county clerk), will be held at , in the town (or village) of (or ward of ), on the day of November next, and that the polls of said election will be open at nine o'clock in the forenoon and closed at sundown on that day. Dated , 19—. (Signature of toivn or village clerk or inspectors.) Sec. 6.64. Certificate of cletermination of persons elected. State of Wisconsin, | County of . \ We, , county clerk (give official title), and (give official title), in and for said county, constituting the board of county canvassers for said county, do hereby certify that we have determined that the within named is duly elected to the office of and that is duly elected to the office of (con- tinuing according to the facts). Given under our hands at the office of the county clerk at , this day of , A. D. 1^—. (Signatures of county clerk and board of county canvassers.) Sec. 6.63. Cei'tificate of election. State of Wisconsin, | County of . ( ^^• I, , county clerk of said county, do hereby certify, that at the general election held in the several towns (villages and wards, if there is a village or city in the county) in said county on the day of November, 19 — , was by the greatest number of votes elected a state senator (or member of assembly or sheriff or any other Forms. 193 oflBcer as the case may be), for said county of . (If the officer is required to give a bond add a statemctit of the amou7it thereof as fixed by id^o, or by the action of the county board.) Given under my hand and official seal at , this day of , 19 — . [Seal.] (Signature of county clerk.) Sec. 809. Notice by town clerk to persons clcctod to town otticc. To ■ : You are hereby notified, that at the annual town meeting held in and for the town of , in the county of , on the day o£ , you were duly elected to the office of (if oath or bond is re- quired, it uould be ivell to add), if you neglect to file your oath (and bond) of office within ten days after receiving this notice, such neglect is by law deemed a refusal to serve in such office. Dated this day of , 19 — . (Signature of town clerk.) Sec. 809. Oath of towTi officer. State of Wisconsin, County of I, , having been elected (designate office) in and for the town of , in said county, do solemnly swear (or affirm) that I will support the constitution of the United States, the constitution of the state of Wisconsin, and will faithfully discharge the duties of the office of , to the best of my ability. So help me God. (Signature.) Subscribed and sworn to before me this — - day of , 19 — . (Signature of justice of the peace or notary public.) Sec. 818. Appointment to fill vacancy in town boaid. We, and , two supervisors of the town of, . and , town clerk thereof, do hereby appoint to fill the vacancy in the town board of said town, occasioned by the death (or resignation or removal from said town) of , late a mem- ber of said board. Given under our hands this day of , 19 — . (Signature of sxipcrvisors and town clerk.) Sec. 818. Appoint niont of town trea-surer. Whereas, —, treasurer-elect of said town of , refuses to serve (or WTiereas, the office of treasurer of said town of , has become vacant by tlie death or resignation or otherwise, of ■ late town treasurer thereof; or Whereas, , treasurer of said town of , is unable from sickness or other cause to perform his official duties), we. the undersigned town board theroof. do hereby appoint as treasurer of said town, for the remainder of the term of office of said . Given unrlr-r our hands this day of , 19—. fSignafurcs of ton n board.) SiH: HiS. 'I'cmiMnaiy ap|M.iiitiiMiil l».v lowii Ijoanl to 1111 vacMii'V in touii odirc, otlni- tli.iii sii!K'rvi,s«ir. ti<"isiiiiiii(s \t:\u\ l).\ (own I rca.Miiri' to scliool «lis(ri<'l (rcasiirci- (lining n«'.\l |»rec«'(liii;i y<';tr. Sta(«'riii-n( of (he amount of money paid by (he und'isiKned. (own treasurer of the town of — —. during the year next picceding (lie ]as( M(»n(lay in .June, A. I). 19 — , to , district (reasurer of school (lis(ric( ^or jf)int school district) number . nf said town 196 Assessment and Tax Laws. Year Month Day On What Account Amount . I hereby certify tliat the foregoing statement is correct. Dated this day of , A. D. 19—. (Signature of town treasurer.) Sec. 838. Statement of town treasurci- of account with county treasurer. Statement of amount of money received by , as treasurer of the town of , in the county of , which he has paid or ought by law to pay over to the treasurer ■of said county, for and during the year (or other period, specifyincf, it) preceding the date hereof: WhPn received From whom received For what paid Amount Date of payment to county treasurer Amount Amount received as town treasurer to be paid to county treasurer $- Amount paid over to county treasurer $- Dated this day of , 19 — .• (Signature of town treasurer.) I, town treasurer of the town of do liereby certify that the foregoing statement by me made is in all respects true and correct, and that the same contains the full amount of moneys so re- ceived by me during the period of time included therein, being from the day of , 19—, to the day of , 19—, inclusive. In witness whereof, I have hereunto set my hand this day of 19—. (Signature of town treasurer.) Sec. 8;>2ni. Notice to town treasurer of apportionment of school moneys by the town elerk. To the treasurer of the town of : You are hereby notified that I have apportioned the school moneys now in your hands to the different districts of the town, as follows: Forms. 197 Dis trict Xarae of Clerk Post Office Xo 1 Xo 2 Xo o Xo i Xo. 5 Xo. C Joint Xo. No. No. 1. o 3. Joint The post-office address of the undersigned is Dated this day of , 19—. ''f^^" (Signature of town clerk.) Sec. 28.03. Application for e.\eniption from taxes — Forestry lands. To the assessor of the town of : I, , owner of the (describe the land) hereby give notice that I have set apart acres of said tract of land, more particularly described as follows (describe land) for the purpose of growing forest trees thereon. That I have planted and have growing on said tract of land about trees per acre. That I give this notice and hereby make application for exemption of said land from taxation under the provisions of the statute relating to the encouragement of forestry. That a plat of said land is attached to this application and made a part thereof. Dated at , Wisconsin, this day of , 19 — . (Signature.) I. assessor of the town of county of hereby certify that I have examined the premises described in the above ap- plication of and find on the same, forest trees planted and growing of the variety known as , in excess of one thousand two hundred per acre. Dated this day of 19- (Signature of assessor.) Sees. 28.08 and 28.00. Declaration of iatention to plant trees. I, , owner of (describe land) in the town of , county of , do hereby declare that I have set apart acres of said tract of land, more particularly described as follows (describe tract set aiiart) and intend to plant thorenn forest trees so as to secnre the exemption privil('f:;e provided in sections 1494 — 101 to 1494 — 111, in- clusive, of the statutes; and I hereby request that the valuation of said land be determined in advance of such planting ])>• the board of review for the said town of . (And I further requfst that such detenniiuit ion b(> made williout delay, for wliirb purpose I have this day deijositcd with tlic town clerk of said town of the sum of dollars, to defray the com- I>ensation of the members of said board of review for oiu' day's at- tendance.) Dated this day of , 19—. (Signature.) 198 Assessment and Tax Laws. Sec. 28.09. Notice of luoctiiij; of hoard of review to determine value of land for forest tree plantation. To the members of the 'board of review for the town of , county of : Whereas, , owner of ((lescrihc land) in the town of , county of , did on the day of , 19 — , in writing declare his intention to plant forest trees on a portion of said lands, described as follows fdescribc tract set apart for plantation), so as to secure the ex- emption privilege provided in sections 1494 — 101 to 1494 — 111, in- clusive, of the statutes, and did duly request a valuation of said tract in advance of such plantation, without delay, by the board of review of said town of • , and did at the same time deposit with the un- dersigned town clerk of said town the sum of dollars, to defray the compensation of the members of said board of review for one day's You are hereby notified that a special meeting of the board of re- view of said town of will be held at on the day of , 19 — _ for the purpose of determining the valuation of said tract, as aforesaid. Dated this day of , 19—. (Signature of clerk.) Sec. 40.07. Petition for equalization of joint school district taxes. To Clerk of Joint School District No. . We, the undersigned resident free-holders of that part of the town (or city or village) of • , embraced within joint school district No. , hereby petition for an equalization of the school taxes levied in said district for the current year and the apportionment thereof be- tween the several portions of each town (or city or village) constitut- ing part of the same. Sec. 40.07. Notice of meeting of assessors to equalize joint school district taxes. To the assessors of all towns, cities or villages, any part of which is included in joint school district No. . (Copy to each assessor.) You are hereby notified that three resident freeholders of that part of joint school district No. • • lying within the town (or city or village) of — — have petitioned for an equalization and apportionment of the school taxes levied in said district for the current year, and that a meeting of the assessors of said towns (or cities or villages) will be held at the school house in said school district on the • ■ day of , at o'clock (A.M. or P.M.) for the purpose of comparing and investigating the assessed valuation of the taxable property in the several parts of such district separated by town, city or village lines, and of apportioning the school taxes levied therein among the parts of each of said towns (or cities or villages) embraced within said joint school district. Dated this day of , 192—.^ School District Clerk. Sec. 40.07 Equalization of tax assessment in a joint school district. To district clerk of joint school district number of towns of and : Forms. 199 Whereas, joint school district number of the towns of and is composed of territory described as follows, to wit: Sections (give description) in said town of and section (give description) in said town of . Upon the petition of , and , freeholders residing in that part of said joint school district situated in the town of , duly filed with the clerk of said joint school district; and upon due notice given by said clerk; we, the undersigned, assessors of the towns of and (or of the town of and village of or city of ) having duly met at the district schoolhouse in said district on the day of , 19— (if unable to agree, say, and being unable to agree as to the relative proportion of district taxes to be assessed upon the several parts of said district, the assessor of in- comes of the county of was called to our aid) and having com- pared the relative valuation of taxable property in the several parts of said district separated by town lines, as aforesaid, and considering the same to be unjust. Now, Therefore, it is hereby determined that the fair and just pro- portion of school taxes levied in joint school district No. for the current year properly chargeable to each part of said school dis- trict separated by town, city or village lines is as follows: That part of said joint school district embraced within the Town of $ ■ That part of said joint school district embraced within the Town of $ That part of said joint school district embraced within the Village (or City) of $ Total ? And that said school district taxes should be levied and extended on the tax rolls accordingly. (Signatures of assessors of all towns interested) (Signature of assessor of incomes if called in) Sec. 1060 sub. .3. Notice of meeting of town board of review. Notice is hereby given that the board of review for the town of will meet at the office of the undersigned, town clerk thereof, on the day of , 19 — (Inst Monday of June), at o'clock in the noon, for the purpose of reviewing and examining the assessment roll of real and personal property in said town, and all sworn state- ments and valuations of real and personal property therein, and bank stock, and correcting all errors in said roll, whether in description of property or otherwise, and to perform sucli other duties as are imposed upon it by law. Dated this day of , 19—. (Signature of toirn clerk.) Sec. 10(;i, sub. :?. N'otioc of raising valuation. To : Sir: It appearing to the board of review of the town of , from the evidence before it tliat certain real (or personal) projjerty therein, to wit: (describe the same), for which you are liable to assessment, has been valued by the assessor too low (or has been omitted from the assessment roll) for the year 19 — , you are hereby notified that the said board of review will be in altciKlance at tlie office of llic town clerk of said town, on the day of . 19—, at o'clock in the noon of said day, at which time and place it intends to raise the valuation of said (or to nlaro ui)on said roll and assess such 200 Assessment and Tax Laws. omitted) property, at which time and place you may be heard before the board in relation thereto, if you desire. Dated this day of , 19—. (Signature of clerk of board of review.) Sec. 1077c. Appeal from county equalization. The undersigned, chairman of the town of (or president of the village of or mayor of the city of ) county of , in behalf of said town (or village or city), having been duly authorized so to do by resolution (or order) adopted by the town board of said town (or village board of said village or mayor and common council of said city) on the day of , 19 — , does hereby appeal to the Wisconsin tax commission from the assessment and determination of the relative value of the taxable property in the several assessment districts of said county of , made by the county board thereof on the day of , 19 — , pursuant to section 1073 of the statutes, for the purpose of obtaining a review and redetermination of the valuation of prop- erty in all the assessment districts of said county (or in the said town of or towns of and , said county or village or city of in said county) as to the real estate (or as to the personal prop- erty or both as to real and personal property) therein upon the ground that (state plainly and concisely, without unnecessary repetition, the facts constituting the grievance sought to be remedied on the appeal). Dated this day of , 19 — . (Signature of town chairman or village president or mayor.) State of Wisconsin, | County of . \ being first duly sworn, says that he is duly elected and qualified chairman of the town of (or president of the village of or mayor of the city of ), in said county, arid the person who made and signed the foregoing declaration of appeal; that he has read the same and knows the contents thereof, and that the same is true to his own knowledge. (Signature.) Subscribed and sworn to before me this day of , 19 — . (Signature of notarial officer.) Sec. 1077(1. Notice of hearing in appeal from the county equaliza- tion. Office OF Wisconsin Tax Commission. In the matter of the appeal of the town (or city or village) of , county, Wisconsin, from the equalization made by the county ■board of said county for the year 19 — . Whereas, the town (or city or village) of , county, Wiscon- sin, has apepaled to the Wisconsin tax commission, as authorized by sections 1077a to 1077^ of the statutes, from the assessment arid de- termination of the relative value of the taxable property in the several assessment districts of said county made by the county board thereof on the day of , 19—, pursuant to section 1073 of the statutes. Now, therefore, it is ordered that a preliminary hearing upon said appeal be had before the Wisconsin tax commission at the courthouse in the village (or city) of (or other place), in said county on the (Jay of , 19 — , at o'clock in the noon, for the purpose of investigating such assessment and determining whether or not said Forms. 201 appeal should be entertained and a review of such equalization or- dered, as provided by the sections of the statutes aforesaid. Dated at the capitol at Madison this day of , 19 — . Wisconsin Tax Commission, By , Secretary. Sec. 1080. Town treasurer's bond for state and county taxes. Know all men by these presents, that we, , as principal, and and , 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 county taxes apportioned to toicn not exceeding five hundred thousand dol- lars), 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. 19 — . The condition hereof is such that if the above bounden , who is town treasurer of the town of in said county, shall faith- fully perform the duties of his office of treasurer, 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: (Signatures of tivo xvitnesses.) (Signatures and seals.) (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 , 19—. (Signature of town chairman.) Sec. 1085. Notice to correct assessment after delivery of roll. To and , and to , assessor: Whereas, the following described parcels of land situate in the town of -, viz: Lot 1, in section , township No. , of range No. , belonging to ; and lot 2, in said section, belonging to , have been erroneously assessed together on the tax roll of said town for the year 19—: You are hereby notified to appear at the office of the undersigned, clerk of said town of , on the day of , 19—, at o'clock in the noon, to correct the said assessment roll. Dated this day of , 19—. (Signature of toicn clerk or treasurer.) Sec. 1087 — 15. Application for reassessment. In the matter of the application for the reassessment of the town (or city or village) of , County, Wisconsin. The undersigned taxpayers of the town (or city or village) of County, Wisconsin, as owners of more than five per cent of the taxable property therein, according to the last assessment respectfully represent and declare that the assessment of real and personal prop- erty (or real or pf-rsonal property as the caso may bo) In said town (or city or village) for the year I'.t - has not been made at the truo value thereof as the law requirt's and that the same is uueciual and discriminatory as between different taxpayers and classes of property; 202 Assessment and Tax Laws. that certain taxable property in said town has been assessed at or above its full value, while other taxable property has been assessed at not to exceed per cent of its true value; that hereto annexed and made a part hereof is a list of different descriptions of real estate (or items of personal property) with the true and assessed value of each description set opposite the same, showing gross inequality in valuation thereof; that the aggregate assessment of all taxable property in said town (or city or village) for said year, is and that the assessment of the taxable property of each of said petitioners for said year is as set opposite his name below; that said assessment has not been made in substantial compliance with law, and that the interest of the public will be promoted by a reassessment of all (or a specific part of) the taxable property in said town (or city or village). Wherefore, the undersigned petitioners pray for an investigation and reassessment of said property as provided by sections 1087 — 45 to 1087—57 of the statutes. Dated this day of , 192—. Sec. 1087 — 45. Order for pi'eliiiiiiiary hearing on application for reassessment Office of Wisconsiix Tax Commission In the matter of the application for the reassessment of the town (or city or village) of — — , County, Wis- consin. Whereas, John Doe and several other taxpayers of the town (or city or village) of , County of , Wisconsin, as owners of more than five per cent of the taxable property in said town, (or city or village) have complained to the tax commission that the assessment of real and personal property (or real or personal property) therein for the year 19 — has not been made in substantial compliance with law, and is otherwise unequal and discriminatory, and that the interest of the public will be promoted by a reassessment thereof, and have enumerated sufficient irregularities and defects in the assessment of different persons and classes of property in said town (or city or vil- lage) to require an investigation thereof; Now, therefore, notice is hereby given, that a preliminary hearing on the matter of said complaint and application will be held before the Wisconsin Tax Commission at the city (or village) of (name of nearest railroad station or other convenient place) on the day of , 192—, at o'clock (A.M. or P.M.) at which time and place all persons interested in said matter will be given an opportunity to be heard, and the application for reassessment investigated and de- termined. Dated at the capitol at Madison, this day of , 192 — . WISCONSIN TAX COMMISSION, By Secretary. Forms. 203 Sec. 1087 — 48. Oath ol' iJcrson appointed to reassess. State of Wiscoxsix, / County of . \ of , Wisconsin, having been appointed by the tax commission to make a reassessment of the taxable property in the , county, Wisconsin, pursuant to the provisions of sections 1087—45 to 1087—57, inclusive, of the statutes, do solemnly swear that I will support the constitution of the United States, and the constitu- tion and laws of the state of Wisconsin, and that I will faithfully per- form the duties imposed upon me by law in respect to such reassess- ment, to the best of my ability. So help me God. (Signature.) .Subscribed and sworn to before me this day of •, 19—. (Signature of notarial officer.) Soc. 1087 — 47. Notice of meeting oi reassessment board of review. Whereas, the persons appointed by the tax commission to reassess the town (or city or village) of have notified the undersigned clerk that the reassessment of said town has been or soon will be completed, and requested me to call a meeting of the board of review- appointed by the tax commission to examine and correct said reassess- ment roll; Now, therefore, notice is hereby given, that the board of review on the reassessment of the town (or city or village) of will meet at the office of the undersigned town clerk on the day of , 192 — at ten o'clock in the forenoon of that day for the purpose of reviewing and examining the reassessment roll of real and personal property in said town (or city or village) and all sworn statements and valuations of real and personal property therein, including bank stock, and of performing such other duties as may be imposed upon it by law. Dated this day of , 192—. Town Clerk. Sec. 1081). Notice as to payment of taxes. Notice is hereby given by the undersigned, town treasurer of the town of , that the tax roll for said town, for the year 19 — , is in my hands for collection, and that the taxes charged tiierein are subject to payment at my office, at any (ime prior to the first day of February, 19—. That after the thirty-first day of .January, I shall i)roceed to collect the taxes remaining unpaid in the manner authorized by law. iJated this day of . 19 -. (Signahirr e their position upon phil with reference to lots, hhxks, etc.) (!i\iMi iiiidcr our liamis, lliis - day of , 19-. ( Sianat uies of Itnin tioiinl.) 204 Assessment and Tax Laws. Sec. 1224a. Order declaring waterway to be a public waterway. Whereas, the following described waterway (describe the waterway) situated in this town of , state of Wisconsin, is suitable for gen- eral and useful navigation by boats and launches; Now, therefore, we, the town board of said town of - do, by this order, adopt the said waterway as a public waterway of said town, to the end that highway funds may 'be expended thereon in the improve- ment and maintenance of its navigability, as shall be ordered from time to time. Dated this day of , 19—. (Signatures of town board.) Sec. 1239. List of persons liable to liighAvay tax, and assessment thereof. We, the undersigned, town board of the town of having duly met at , in said town, on the — — , county of day of — 19- proceeded to assess the highway taxes therein for the ensuing year. The following list contains: 1. The names of all persons liable to pay a highway poll tax in said town (make list). 2. The name of each person assessed for personal property, and the total amount of each such assessment set opposite thereto (list of names and amount of tax separately). 3. A description of all lots and parcels of land within such district, with the valuation of each lot or parcel set opposite to such description, with the name of the owner or occupant thereof, as the name appears on the last preceding tax roll (description). And we hereby assess upon the valuation of the real and personal property in said town, a highway tax for the year 19 — , at mills on the dollar of such valuation, as follows: Names Description of land Section Town Range No. of acres "Valua- tion of real property- Valua- tion of personal property Total valu- ation Total Dated this day of 19—. (Signatures of town board.) Sec. 1245. Notice by treasurer of lilghway taxes on hand. To , chairman of the town board of the town of : You are hereby notified that there is in the town treasury, the sum of dollars, accruing from returned highway taxes which have been properly credited by me and is now available for highway purposes. Dated this day of — , 19—. (Signature of treasurer.) INDEX Abstract books Pages assessment of 37 Accounting system of, tax commission to prescribe 12:2 Action for collection of taxes on personalty 136, 140 for recovery of illegal taxes paid 170 to enforce liability of owner for tax assessed to agent. . 63 Administrator, see Executors and Administrators Affidavit for removal of proceedings from justice 137 of mailing notice of appeal 103 of service of summons 137 to assessment roll 90, 91 to delinquent return 144 treasurer's inability to collect tax 136 Agent property held by may be assessed without naming 57 term defined by court 61 Assessment cities of first class 24, 33 cities under general charter 24, 31 districts, definition of 35 improvements on homesteads 40 is governmental rather than municipal function 32,33 lead and zinc property, how assessed 75 mineral rights and reservations 71 omitted property 82, 83, 124 personal property 54, 65, 70 real estate, how made ilS, 43, 60, 71 reports to county clerk 19 swamp and overflowed lands * 37 what property subject to 16, 32, 37 when made ' 36,55 Assessment rolls bank stock, how entered 170 otiaiigfs in after delivery to clerk 24, 93, 11'2 clasHififation of personal property 69, 70 correction of 82, 93, 112 delivery of 25, 92 201) Index Assessment rolls — oontimied • Pages examination and correction by clerk 93,94 forms for, furnished by tax commission 35 improvements in separate column 71 in reassessments 127 kept in office of county clerk 135 personal property, how entered 69 personal property in charge or possession, how entered 61-62 platted lands 67, 68 public lands, how entered , 65, 66 verification of 90, 91 when completed to be submitted to board of review 34, 86 to tax commissioner in Milwaukee 35 Assessors affidavit to assessment roll 90 board of, in Milwaukee to correct assessment rolls 34 cities, duties in 18 first class devote entire time to office 33 first class, removal of 33 under special charter, number determined 29 compensation of for listing dogs 22 in Milwaukee 13, 33 in towns 12 in villages 13 do not act judicially 32, 33 elected for each ward in Milwaukee 3(2 election, term of office 8, 14 in incorporated villages, duties of 65 may examine taxpayer under oath 76 penalties prescribed for discrimination or omission of property 186 for failure to list tobacco 59 for failure to perform duties 188, 189 for receipt of favor, reward or money 188 for undervaluation 72, 188 removal iby court 186 to attend meetings of boards of review 89 to begin assessment on May 1 36 to collect crop statistics 21 to list dogs in assessment district 2'2 to make list of defective classes 21 when competent witness 90 Assessors of incomes assist in reassessments ■ 127 collect information relating to sales 20 expense of at annual meeting, how paid 116 shall have access to public records 115 supervise assessments 114, 115 test work of assessors 115 to determine sales of ore, etc., of mines 75 to make report for county equalization 115 to meet in January of each year 116 to report violation of tax laws 115 Index 207 Automobiles Pages classified as personal property 70 license fees 184 Average tax rate how determined 19 Banks assessment of 69, 70, 71 capital stock, how valued 77, 78 capital, surplus and assets, exempt 79 deduction of real estate 77 incorporated before May 1, stock taxable 78 list of stockholders and statement of assets furnished by 70 may pay taxes on stock 79 personal property of, not directly taxed 77 real estate separately assessed 77 state and national banks how and where assessed !i6, 70, 77 statement of ofBcers binding 76 what real estate deductible from assessment of stock... 77, 7S Benevolent associations when taxable and when exempt 4.3 Bicycles when taxable and when exempt 46, 47 Blanks for statistics 19, 20 for reassessments furnished iby county clerk 125 statement of assessment furnished by county clerk 94 tax commission to prescribe forms for assessment, and tax rolls 35, 36 Board of audit to pass on claims 14 to fix salary of town treasurer 14 Board of public works . to file statement of expenses 25 Board of review appearance before necessary as to personal property... 87 assessors to attend meetings of 89 cannot change assessors, valuation without evidence.... 87,88 cities under general law, how constituted 24, 84 cities under special charter, how constituted 85 compensation of 24. S4 liable for violation of assessment laws 189 may raise or lower valuation according to testimony. ... 86 meeting of 2.'i, 84 members of, competent witnesses 89 Milwaukee, composition of 35 only oral testimony admissible 88 penalty for assessing at other than true vahio. etc 186, 188 qua-si-Judicial body S.'i, S7 records, . . 147 Crop statistics assessors to collect 21 report to department of agriculture ;21 Dams assessment of 40 valued in connection with land -- 74 Defective classes assessors to list and make report of 21 county clerk may send for, if assessor fails to report. . . 21 Delinquent taxes certificate of 142, 143, 145 for bridges and town houses, how collected " 173 on lands, mortgaged to state 148 on personal property county treasurer to certify to sheriff 152, 153 on real estate to be sold at tax sale 154, 155 payment on undivided share l54 penalties for failure to return 147 postponement of in cities of first class 30-31 refunds of state and county '.' 167, 168 return of public lands subject to 149 to be returned to county treasurer 141, 142 treasurer to countersign receipts 141, 14'2 Index 211 District attorney Pages duty of, in action to collect tax 139 in case of false property statements 77 in proceedings to remove assessor 187 Dogs assessor to list 22 licensed, not taxed 23 owners of, to be listed by clerks 22 Educational associations private schools for profit, taxable -14 property of, leased to tenant assessed to lessee 60, 71 property of, when exempt 43, 44 Equalization, see County boards; County equalization; Joint school districts Executors and administrators estates in hands of 64 foreign executors 64 personal property in hands of two or more 57, 64 residing in different districts '. 64 when may be assessed to decedents' estate 64 Exemptions agricultural societies 44, 45 all property of United States, state, counties, and mu- nicipalities 42 annuity or trust corporations, property of 51, 53 armories and memorial halls 50 art galleries 50, 51 benevolent associations 43 bridges across St. Croix and Mississippi rivers 52 cemetery associations 45 church property 43, 44 community houses 53 corporations having endowment funds, etc., exempt 43 educational institutions 43, 44 family portraits 46 farm animals under four months of age 47 farm, orchard and garden machinery, etc 46, 47 feeble-minded home 52 fire arms kept for use of owner 46 five colonics of bees 46 forest tree plantations ,53 funds or trusts of state historical society? 43 ginseng 40 guaranty and title corporations 51 home of friendless, Milwaukee 49 liousehold furniture and musical instruments 46 insurance comjiaiiies 47 municipal properly including bonds 42 orphans' homes 42, 51 poultry not exr^odingHn value $25.00 47 privato lil)rari('s not cxcooding $200 in value 16 property of Indians not citizens 45 property of plank and toll roads 51 212 Index Exemptious — continued Pages property used for manufacture of zinc 50 provisions and fuel for six months 47 railroad property 47, 48 religious associations 43, 52 Salvation Army property 44 scientific associations 43 sewing machines 46 stocks, bonds and evidences of indebtedness 46 telegraph companies 47, 48 telephone companies 51 tools of a mechanic 46 Turner societies, property of 50 U. S. pensions 45 wearing apparel and personal ornaments 46 Y. M. C. A. property 44 Express companies assessed by tax commission 48, 123 Farm animals born after December 31, exempt 47 on contiguous lands in different assessment districts .... 55, 56 where to be assessed , 55 Fixtures assessed as real estate 38 machinery, when considered as 38, 39, 60 Forest tree plantations when exempt 53 Forms for Town, City and Village officers 192-204 Freight line and equipment companies assessed by tax commission 48, 123 Good will definition of 78 Grain — In warehouses does not include peas, beans, etc 79 how assessed 79, 80 penalties for not reporting 80 statement of on May first 80 tax on 79 taxes subject to personal property offset 80 Highways and bridges abstract of laws relating to 182-184 bonds for in towns 15 estimate of amount to be raised by board of audit 177 federal aid plan 182,183 liability for failure to keep highways open 187, 188 local district to keep open for travel 175 local improvements of 175, 176, 180 raising money for 14, 180 state aid plan 183 superintendent's duties, appointment 178-179 town supervisors, powers of 175, 176 Index 213 Highway taxes Pages additional levy 180, 181 assessment of 179, 180 assessment of for removal of snow 181, 182 assessed by town board 180 borrowing money for 177, 178 collection and disbursement of 182 bow and when expended 181 how raised in towns and villages 14, 15 limitation of rate 15, 180 payment in labor abolished 175 poll tax abolished 175 Homestead entries improvements on, how assessed 40 taxes on improvements, how collected 40 Household furniture exempt 46 kept in stock for sale, taxable 47 Ice cut and stored, how and where assessed 39, 58 Illegal taxes cancellation of, in cities 27 county to refund state and county taxes 167, 168 refund by local districts 171 remedy for illegal personal property taxes 69 taxpayer may file claim and sue for 170, 171 Income tax aFfaduated and progressive authorized 7 not subject to uniformity rule 7 tax on coal and grain may be offset against 80, 81 taxpayer must have domicile or business within state. . . 7 to be administered by tax commission 123 Indians ibecome citizens when 45 property exempt when 45 property of, who have become U. S. citizens, taxable. ... 45 Insurance companies pay license tax on premiums 47 personal property, exempt 47 Joint school districts all taxes for, to be uniform 17 assessments in, how e(|ualizod 91, 92 assessors of inronios to assist 92 forms for e(iualizing taxes in 198, 199 meeting of assessors 91 Lead and zinc mines how asHesRod 74, 75 214 Index Leaf tobacco Pages how and where assessed 59, 69 penalty for failure to list 59 when in transit 59 Lien of taxes holder of lien may contest tax 169 on bank stock 78, 79 on real estate, when attaches 131 relates back to original assessment " 131 rights of lienholders who pay taxes 168 Logs and lumber assessed to owner or person in charge 61, 62 assessment of, when in transit 55, 56 classified as personal property 69 of nonresidents assessed in April 55 when sold on the first day of May 58 where assessed 55 Machinery farm and garden, exempt 46 installed in building on leased lands, how assessed 60 when considered as fixtures 38, 39 Malfeasance liability for loss caused taxpayers by 168 of public oflScers 189, 190 Merchants and manufacturers' stock defined as personal property 39, 70 where assessed 55, 56 Milwaukee city assessment districts in 33 board of review, composition of 35 functions of board of assessors 34 officers, elected for four years 12 tax rolls in, how computed lOS Moneys and credits exempt 46 Municipal property exemption of 42 owned by one municipality, located within boundaries of another, exempt 42 Musical instruments carried in stock for sale taxable 69 for personal or family use exempt 46 Nonresidents personal property of, assessed to resident agent 54 sawlogs, timber, etc., assessed in April 55 Index 215 Occupation tax Pages not a property tax 79 not subject to uniformity rule 7 offset against income taxes 79-81 on coal 81 on grain 79 property exempt from other taxes 79 Omitted property effect of omission by assessor 37 how entered on roll 82, 83 may be assessed in subsequent years 82. 83 of a decedent 62 omitted state, county or school taxes may be added by county board 101 penalties for omission 186 Partnerships personal property, how assessed 64 to whom assessed 64 where assessed 54 Penalties assessors, for (bribery 186, 188 boards of review for bribery 186, 188 for corrupt solicitation 188 for failure to report statistics 22 to report coal in dock 81 to report grain in storage 80 to pay taxes when due ;28, 132 to settle with county treasurer 146 for malfeasance in office 189, 190 Personal property assessed as of May 1st except logs and timber 86 change of location or sale of 35, 36 classification of 69 70 definition of '39 held by parent, guardian, husband, agent, etc 57, 61, 64 how valued 75 includes bank stock 70 includes improvements on homestead lands 40 of partnerships, to whom assessed 64 place of assessment, liow determined 54, 56 person in charge or possession entitled to reimbursement 63 to whom assessed 61 64 true owner liable for tax assessed against agent in charge ' 63 Plat of lands, when may be ordered county clerk may order 67 expense of making, paid by county board 67 in counties containing city of second class 68 owned by two or more persons 67. 68 Toll taxes abolished K; 175 Private lihraries under $200.00 exenipi 46 216 Index Public lands sold on contract Pages entered in separate column ' 65, 66 not subject to tax sale 148, 149 Public officers prohibited from purchasing orders against municipalities for less than face 133 purchase or discount of claims forbidden 190, 191 malfeasance, penalty 189, 190 Public service corporations assessed by tax commission 48 collection of taxes of 140 exempt from local taxation 48 franchises not subject to tax sale 135 private railroads assessed as real estate 38, 39 real estate of, assessed as personal property 39 taxed at average state rate 19 Railroads, see Public service corporations Heal estate arbitrary classification of, assessment void 74 assessed from actual view 71, 76 assessment of, several tracts together 60, 68 definition of 38 held in trust for public, exempt 52 how entered on rolls 60, 65 how valued 71, 75 includes buildings and improvements 38 rights and privileges of, valued with 38 sales of, collected by tax commission 20 compiled and used for state assessment 19, 20 taxes of worthy indigents may be paid hy municipality 30 what assessment of includes 38, 39, 60 when assessed 36 where assessed 54 Reassessments assessors of incomes to assist in 127 authority of tax commission to order 124 boards of review 125, 126 cost paid by state and charged to district reassessed 128, 129 compensation of persons making 128 constitutionality of law upheld by court 125 inequalities to be corrected in subsequent year 1:29, 130 notice of preliminary hearing 124 oaths of persons making 125 on order of court 113, 114 penalty for neglect of duty 129 verification of assessment roll 127 Religious, scientific, literary and benevolent associations property of, when taxable and when exempt 43, 44, 60 Residence of corporations 58 of natural person 57 Index 217 Rights and privileges Pages included in value of lands "1 mineral rights and reservations 38,71 riparian rights 38 water powers and improvements 71, 74 Roads and bridges, see Highways and bridges School districts lands owned by exempt 42 le\T of taxes in 16 for school equipment 1" for school house 1*> for teacher's wages 16,17 location of personal property determined by same rules as between assessment districts 55, 56 School taxes assessed on same property as for town and county pur- poses 1^ in cities 25, 26 levied by county board 100 limit of rate for 14, 15, 17 paid on order of treasurer 29 to be apportioned by city clerk 26 to compensate treasurer and director 17 what may be levied for 16, 17 Secretary of state apportionment of funds in treasury 98 transmits statement of public lands 65 Sewing machines exempt "^6 Sleeping car companies assessed by tax commission 4S, 12^ Special assessments how carried out 27 may be settled for 169, 170 proceeds of, belong to holders of certificates 27 State assessment based on five years, sales average 98 corrections of errors in 97 made by tax commission 97, 123 statement of from 1915 1919 98 what information l)ased on 72, 73 State historical society interest in property held for, exempt 43 State lands delinquent taxes on 148 exemption of 42 not subject to tax sale after state ar