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89. The treasurer, in correcting said list, shall not CHAPTER 18. be required to enter the amount of tax as corrected Ibid. against the separate lots, pieces of land, property or persons charged on said lists, or to change the separate entries now made thereon; but he may make and sign such general explanation or explanations in said lists as will, by aid of the sums now entered, show the true tax against such lot, pieces of land, property or person, as levied under this act.

lists.

§ 10. As soon as the said tax lists are corrected as Corrected tax aforesaid, the treasurer shall certify the fact to the common council, who shall thereupon, by resolution, authorize the said treasurer to proceed without the necessity of any further notice or publication on his part, to collect said taxes, including special taxes and assessments as well as school taxes as now on said lists in accordance with the provisions of the charter of said city and the several amendments thereto in force on the 31st day of December, 1858, except as provided in this act.

§ 11. The said treasurer shall attach to the lists a Treasurer's copy of his certificate to the common council, and such certificate. certificate, with the tax list to which it is attached, shall be prima facie evidence of the amount and legality of the tax in such list charged against any lot or piece of land or person.

12. On the first Monday of April next the city Return of detreasurer shall make his return of delinquent taxes for linquent taxes. state, county, and school purposes, to the county treas

urer.

§ 13. The county treasurer shall proceed to collect Collection of the said taxes in accordance with the law in force on taxes. the 31st December last, and on the third Monday of April next shall proceed to sell, according to the provisions of said law, all lots and lands upon which the said taxes shall then remain unpaid.

§ 14. He shall, before commencing said sale, give Public notice of public notice of the time and place of such sale, by tax sale. advertisement for at least three days in the official papers of said county.

§ 15. The effect of the sale, and all proceedings Effects of sale. subsequent, shall be the same as they would have been under said law, which, for the purposes of this act is hereby revived and declared to be in force.

§ 16. The city treasurer shall, without any further City Treasurer. notice, on the said first Monday in April, in accordance

CHAPTER 19. With the provisions of the said city charter and the amendments thereto in force on the 31st day of December last, proceed to sell the lots and lands within the said city upon which the taxes levied by the common council under this act, or the special taxes or assessments shall then remain unpaid.

17. The effect of the said sale, and all the proceedings subsequent thereto, shall be in accordance with the said charter and the amendments thereto as in force on the said 31st day of December last.

§ 18. The term of office of the present treasurer of said city is hereby continued and extended to the first Monday in June, 1859, at which time the term of office of his successor shall commence. The present treasurer shall, within thirty days after the passage of this act, give new bonds in the manner now required of a treas urer of said city, before entering upon the duties of his office.

Effect of sale.

Term of office extended.

Powers of
Treasurer.

Corporate body

19. In case the tax charged on said lists as they now are, against any lot, piece of land, property or person has already been paid, and shall exceed or be equal to the tax to be levied under this act, the treasurer, in correcting said lists shall not be required to make any new charge against any such lot, piece of land, property or person, but such excess shall be paid by the treasurer to the person who paid the tax upon his producing the receipt therefor. In case such payment be less than the tax to be levied under this act, the tax shall be charged, but the amount paid shall be credited.

§ 20. This act shall take effect from and after its passage.

Approved February 4th, 1859.

CHAPTER 19.

AN AOT to incorporate the Wolf River Bridge Company.

The people of the State of Wisconsin, represented in Senate and Assembly, do enact as follows:

SECTION 1. That Ira Willard, [Millard,] Henry Ketchum, Alfred Lyon, Benjamin S. Stimpson and Perly Dickinson, and such other persons as they may associate with them, be, and they are hereby incorporated by the uame and style of the Wolf River Bridge Company.

8 2 Said Company shall have power to build and CHAPTER 20. maintain a bridge across the Wolf river, at any point Powers. within the village of New London, in the county of Waupacca, that said company shall deem proper.

§ 3. The said bridge shall not be less than sixteen Restrictions, feet wide and shall have a draw or swing of not less &c. than fifty feet across the channel of said river, to admit the free passage of rafts and vessels without unnecessary delay, and said bridge shall be kept and maintained as a free bridge, for the passage of the traveling public, and it shall not be lawful for said company or any of its agents or employees to receive any toll or compensation whatever from any person or persons crossing said bridge.

84. In the opinion of the legislature, the objects of this act cannot be attained by a general law, nor by authority or charter from the board of Supervisors of said county.

§ 5. This act shall take effect and be in force from and after its passage.

Approved February 4, 1859.

CHAPTER 20.

AN ACT concerning the collection of taxes in the town of Port Washington.

The people of the State of Wisconsin, represented in Senate and Assembly, do enact as follows:

SECTION 1. The town clerk of the town of Port Duty of town clerk-taxes, Washington, in the county of Ozaukee, is authorized, empowered and directed to calculate and carry out upon the corrected assessment roll for his town for the year one thousand eight hundred and fifty-eight, the the amount of state, county and school tax apportioned to his town for said year, together with all town and other local taxes, as provided in section fifty-nine of chapter eighteen of the revised statutes, and to deliver to the town treasurer of his town a copy of such assessment roll, so completed, on or before the first day of March, in the year one thousand eight hundred and fifty-nine, with his warrant annexed thereto, commanding such treasurer to collect and return the taxes in said assessment roll and tax list specified, on or before the 16th day of May, 1859, which warrant shall be

CHAPTER 21. substantially in the form of the warrant for the collection of taxes prescribed by section 61 of chapter 18 of the revised statutes.

§ 2. The town treasurer of said town, upon receiving such copy of the assessment roll, with the tax list annexed, shall forthwith proceed to collect the taxes and charges in such list carried out pursuant to the statute regarding the collection and return of taxes, and shall complete the collection of such taxes and make return to the county treasurer of said county on or before the third Monday in May, in the year one thousand eight hundred and fifty nine. Overpayments. § 3. All payments which have been made to the said treasurer, to apply as payments of taxes in said. town for the year one thousand eight hundred and fiftyeight, upon any tax list for the taxes of said year, in the hands of such treasurer, previous to the passage of this act, shall be deemed to be a payment of taxes upon the list hereby directed to be made, and any person who shall have paid to such treasurer, upon any tax list for the year 1858, delivered to such treasurer previous to the passage of this act, a sum greater than he or she was liable to be assessed for said year, shall be entitled to recover from such town such sum or sums as he may have so overpaid.

84. The time for collecting the taxes in said town of Port Washington and for the treasurer of said town to make his return to the county treasurer, is extended to the third Monday of May, next after the passage of this act.

Duty of town

treasurer.

Time for collecting taxes extended.

5. This act shall take effect and be in force from and after its passage.

Approved February 12, 1859.

CHAPTER 21.

AN ACT to authorize the St. Croix River Bank to reduce its capital.

The people of the State of Wisconsin, represented in Senate and Assembly, do enact ae follows:

Pow'r to reduce

SECTION 1. The St. Croix River Bank of this State capital stock. is hereby permitted to reduce its capital stock to a sum not less that twenty-five thousand dollars upon filing with the Bank Comptroller a certificate from the Secretary of State that said bank has complied with the

requirements of subdivision thirteen (13) of "an act to CHAPTER 22. amend chapter 479 of the general laws of Wisconsin for the year 1852, entitled 'an act to authorize the business of banking in the State of Wisconsin," " approved May 15, 1858, and setting forth in said certificate the amount to which such capital stock is to be reduced; Provided, That said bank shall not be allowed to reduce Proviso. its capital stock to an amount less than its circulating notes outstanding at the time of the filing of the certificate required in this section, and said bank shall be required to pay to the State Treasurer all taxes due the State on the full amount of its capital up to and including the day on which such certificate is filed with the Bank Comptroller.

82. The President and Cashier of the St. Croix Duty of PresiRiver Bank shall immediately after the passage of this dent, &c. act, file in the office of Register of Deeds, in the county where said bank is located, and where its notes are redeemed, a certificate under oath,stating the sum to which the capital stock is reduced.

§ 3. This act shall take effect and be in force from and after its passage. Approved February 12, 1859.

CHAPTER 22.

AN ACT to authorize the Lumberman's Bank of this State to reduce its capital.

The people of the State of Wisconsin, represented in Senate and Assembly, do enact as follows:

stock.

SECTION 1. The Lumberman's Bank of this State is Power to rehereby permitted to reduce its capital stock to a sum duce capital not less than fifty thousand dollars, upon furnishing to the Bank Comptroller a certificate from the Secretary of State that the said bank has complied with the requirements of subdivision thirteen (13) of an act to amend chapter 479 of the general laws of Wisconsin for the year 1852, entitled "an act to authorize the business of banking in the State of Wisconsin," approved May 15th, 1858, and setting forth in said certificate the amount to which such capital stock is to be reduced; Provided, the amount to which such capital stock is reduced shall not be less than the amount of notes in circulation issued by said bank and secured by public stocks.

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