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public, upon petition of thirty freeholders, fifteen of whom shall reside in cach of such towns, setting forth such disagreement or failure to meet as the case may be, and praying the laying out of a road extending into or through such two towns, the said board of county supervisors may proceed in the same manner herein before provided, to view, lay out, survey and establish such highway.

eounty supervi

SECTION 136. Whenever in any town in this state If only one town there shall be less than two supervisors, the county supervisor, then supervisors of said county, or any number of them not sors to lay out less than three, shall have the same power and authority to lay out, alter or discontinue highways in such town as is now vested in town supervisors.

road.

be made to

SECTION 137. In the cases mentioned in the 136th Application to section of this chapter, the application to lay out, after county supervior discontinue such highway shall be made to the sors. county supervisors, or to any three of them, and said. county supervisors shall act upon such application in conformity with the provisions of this chapter and the acts amendatory thereof, and an appeal from any order of said county supervisors, or from their award of damages, may be made in the manner prescribed in this chapter, and in the acts amendatory thereof: provided, however, that notice of such appeal shall be served on the clerk of said town.

tween town and

sioners chosen

SECTION 138. Whenever it shall be deemed neces- If highway besary to lay out a highway upon the line between a city, commis town and city, such highway shall be laid by the super- to act with suvisors of said town, and by three commissioners elected pervisors. by the common council of said city, who shall be duly sworn before entering upon the discharge of their duties.

missioners on

SECTION 139. The common council shall elect com- common counmissioners to lay out highways as herein specified, on cil to elect comthe petition of six freeholders of said city, and said petition. commissioners shall join in laying out such highway, if in their opinion, the public good will thereby be promoted.

SECTION 140. All the powers possessed by super- Commissioners visors of adjoining towns in cases of application to lay to have same powers of superout highways on town lines, shall be possessed by the visors. said commissioners and supervisors, and all the provisions of chapter nineteen of the revised statutes, relative to laying out, establishing and maintaining highways

Towns may vote

on question of

money.

on the line between towns, shail apply to highways on the line between cities and towns; and all matters relating to such wards, required to be recorded with town clerks, shall be recorded in the office of the city clerk, whenever such city is a party to laying out such highways.

SECTION 141. Any town, at any annual town meetcollecting tax in ing, may vote upon the question of collecting the highway taxes in such town in money, and in case such town shall, by a majority vote, decide to collect such taxes in money, the said taxes shall be levied and collected and paid into the treasury at the same time and in the same manner as other town taxes.

May direct man

ture of taxes.

SECTION 142. Such town may direct the manner of ner of expendi- the expenditure of such taxes upon the highways and bridges in said town, under the direction of the board of supervisors, or by three highway commissioners to be elected for that purpose, whose duty it shall be to expend the avails of such taxes on the highways and bridges in such town, by the employment of labor under their direction; or said supervisors or commissioners may, if so instructed by the town, at any annual town meeting, let by special contract any or all the highways and bridges in such town to the lowest bidder or otherwise, as they may deem for the interest of the town, to be kept in repair for a term not exceeding five years.

[blocks in formation]

SECTION 143. It is hereby made the duty of overseers of highways, at any time during the winter, when any part of the public highways in their respective districts are blocked up by snow drifts so as to render the same impassable, to call out upon one day's notice, the tax payers of said districts, and immediately put such part or parts of said highways in passable order: provided, that whenever it shall be deemed impractica ble by such overseer to render such part or parts of highways passable, and to keep the same in such condition, it shall be lawful for him to open a track through any field or inclosure in his district, for the temporary accommodation of travel, whenever the same may be done without any material damage to the owners of such inclosure, and no person using such track shall be liable therefor in any civil or criminal action.

on tax roll for

SECTION 144. Every person who shall, upon notice May be credited being given by the overseer, appear with such tools as work performed he shall direct, and work agreeably to the directions of such overseer shall be credited on the highway tax roll which may still be in the hands of said overseer, the amount of such labor, or any part thereof: provided, said person performing such labor shall have not paid the full amount of tax assessed to him on said highway tax roll. But in no case shall he receive a greater credit than he may be delinquent on said tax roll, or may be entitled to on account of such labor. The overseer shall have power to levy and assess a tax not What amount to exceed one fourth of the amount assessed on the taxable property on the highway tax roll of the previous year, said tax to be applied to rendering the highways passable, according to the provisions of section one hundred and forty three of this act; said tax to be collected in the same way and manner as any other highway tax.

of tax overseer

may levy.

abandoned,

public highway.

SECTION 145. Whenever any turnpike or plank. When turnpike road or any portion thereof shall have been abandoned or plankroad by the owner or owners thereof neglecting to make re- shall be deemed pairs and collect tolls upon the same, for the period of sixty days, such road or any portion thereof so abandoned, shall be deemed a public highway, and the supervisors of any town in which such road or any portion thereof may be situated, shall immediately after such abandonment as aforesaid, cause the same to be put and kept in repair.

ed procure side

SECTION 146. It shall be lawful for the board of How villages supervisors in any town in this state, in which there is not incorporata village that is not incorporated, upon the petition of walks. ten tax-payers residing in such village, to make an or der directed to the overseer of highways in such village, to appropriate and expend that portion of the highway tax named therein, in constructing such sidewalk or sidewalks as they shall designate, and to procure and set out such shade and ornamental trees in and about such village, as they shall direct: provided, however, that such board shall not set apart a greater sum for the purpose above named than twenty-five per cent. of the whole tax for such district in any one year.

may declare

SECTION 147. When the plat of any village in this Supervisors state shall be duly certified and recorded, according to streets in vil the requirements of the law in such cases made and pro- highways.

lages public

vided, the town board of supervisors shall make an or der, to be recorded by the town clerk, declaring such streets in the said village plat as they may deem necessary for public use, to be public highways, without making any other survey than that made in such recorded plat; and when such order has been so recorded, the overseers of highways in such village shall make, improve and keep in repair such streets, the same as any other public roads.

Approved March 10, 1869.

CHAPTER 153.

[Published March 23, 1869.]

Secretary of state to levy additional tax.

Shall make statement of amount.

AN ACT to provide against deficiency in the revenues of the state. The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SECTION 1. Whenever it shall appear at the time prescribed by law for the apportionment of the annual state tax, among the several counties of this state, that the appropriations made by the legislature and by existing laws exceed the amount of state tax levied to meet the expenses of the year for which such tax was levied, it shall be the duty of the secretary of state to levy and apportion such additional amount as may be necessary, in connection with the amount previously provided for, to meet all authorized demands upon the treasury of the state, up to such time as the succeeding state tax shall be due and payable.

SECTION 2. The secretary of state shall make a statement, and include the same in his annual report to the governor, showing the amount of tax levied as provided above, and the estimates upon which such additional tax was based, which statement shall be placed on record in his office and published in his annual report.

SECTION 3. This act shall take effect and be in force from and after its passage.

Approved March 10, 1869.

CHAPTER 154.

[Published March 16, 1869.]

AN ACT relating to irregular assessment.

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

deemed invalid.

SECTION 1. No assessment of real property for the Assessments purpose of taxation heretofore made, or which shall be not made upon each parcel, not hereafter made by the assessors of any of the towns, thereby to be villages or cities of this state, shall be held or deemed to be invalid or irregular for the reason that several lots, tracts or parcels of land have been valued and assessed together as one parcel and not separately, where the several lots, tracts or parcels of land so valued and assessed together as one parcel are contiguous and owned by the same person at the time of such valuation and assessment by the assessor; and all such assessments and the subsequent proceedings based thereon, are hereby declared to be legal and valid in all respects as if the said several lots, tracts or parcels of land had been separately valued and assessed.

SECTION 2. This act shall take effect and be in force from and after its passage. Approved March 10, 1869.

CHAPTER 155.

[Published March 17, 1869.]

AN ACT to authorize the secretary of state to audit the account for printing as many copies of the memorial to congress and proceedings of the Prairie du Chien canal convention, as the governor has distributed.

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

state to audit

SECTION 1. The secretary of state is hereby author- Secretary of ized to audit, and the state treasurer to pay, the ac- account.

14 G. L.

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