Treasurer to

sell.

and in such places in the several wards as they shall deem prop. er, giving ten days notice of the same in some newspaper printed in said city. Such elections shall be conducted in the same manner as other elections in said city are conducted for city purposes. The city council shall have power, for the purposes contained in this and the previous section, to pass an ordinance prescribing the powers and duties of the assessors of said city, as to the time and manner of assessing the lands and lots, and the method of equalizing and perfecting the same. And in case said tax or any portion thereof remains unpaid on the last day of December, after said tax has been levied, the lands and lots upon which the tax remains unpaid shall be returned and sold in the same manner and be subject to the same provisions as in case of the non-payment of other city taxes..

SEC. 45. In case the tax on any real estate in aid tax lists contained shall remain unpaid after the last day of the December next ensuing the publication of said notice, the treasurer shall, on the second Monday of January next ensuing, commence the sale of said real estate and continue the same from day to day until so much thereof shall be sold as will pay the taxes, interest, and charges due, assessed, and charged thereon, agreeably to this act and the treasurer shall give to the purchaser or purchasers of any such real estate a certificate, assiguable by endorsement, describ. ing the particular lots or land by him or them purchased, stating the sum paid therefor, and the time when the purchaser will be entitled to a deed for the same lots or lands. and if the person claiming the title to said lots or lands shall not, within two years from the date thereof, pay to the treasurer for the use of the purchaser, his heirs or assigns, the sum mentioned in said certificate together with the interest thereon at the rate of twenty-five per centum per annum from the date of such certificate, then it shall be the duty of the treasurer of the eity for the time being, after the expiration of said two years, to execute to the purchaser, his heirs or assigns on presentation of such certificate, a conveyance by deed of the lots or land so sold, which conveyance shall be prima facia evidence in all controver sies and suits, in relation to the right of the purchaser, his or her heirs or assigns, to the premises thereby conveyed of the following facts: First, that the land or lot conveyed was subject to taxation at the time the same was advertised for sale, and had been listed and assessed in the time and manner required by law; second, that the taxes were not paid at any time before the sale; third, that the lands conveyed had not been redeemed from the sale at the date of the deed; and said conveyance shall be conclu sive evidence of the following facts: first that the land or lot was advertised for sale in the manner and for the length of time required by law; second, that the land was sold for taxes as stated in the deed; third, that the grantee in the deed was the purchaser or assignee of the certificate; fourth, that the sale was conducted in the manner required by law. And in all controversies and suits involving the title to land claimed and held under and

by virtue of a deed executed by the treasurer as above provided, the person or persons claiming title adverse to the title conveyed by such deed shall be required to prove, in order to defeat the said title, either that the land was not subject to taxation at the date of the sale, that the taxes had been paid, that the land had never been listed and asessed for taxation, or that the same had been redeemed according to the provisions of this act, and that such redemption was had or made for the use and benefit of the persons having the right of redemption under the laws of this state, but no person shall be permitted to question the title acquired by the said deed, without first showing that he, she or they, or the person under whom he, she, or they claim title, had title to the land at the time of the sale, or that the title was obtained from the United States, or this state, after the sale, and that all taxes due upon the lands have been paid by such person or the person under whom he claims title as aforesaid, and every such eonveyance shall be executed by the treasurer under his hand and the seal of the city in the name and behalf of the city of Kenosha, and may be given in evidence and recorded in the same manner and with like effect as a deed regularly acknowledged by the grantor may be given in evidence and recorded: Provided, That in cases of assessment of taxes in gross upon any lot or piece of land, the treasurer, upon the application of any claimant or owner of a part thereof, either divided or undivided, shall receive the taxes on such part, either in payment or redemption, with the interest and charges thereon proportionate to the quantity of such lot or tract so claimed or owned, and the remainder of such taxes, interest, and charges shall be a lien only on the remainder of such lot or piece of land. The treasurer is hereby authorized to give certificates of redemption, and to execute the deeds in the manner herein specified, for all lands sold for taxes leathe by the trustees of the village of Southport, as hereinbefore incorrated, and such deeds or certificates shall have the same force and effect as deeds and certificates given for sale by such treasurer

SEC. 46. If any person holding the certificate of purchase of Claimant reany lot or piece of land in pursuance of this act shall pay any tax deeming to pay levied subsequent to the purchase of such lot or piece of land the penalty. owner or other claimant who may redeem such lot or piece of land, shall pay the amount of such tax with interest, at the rate of twenty-five per cent. per annum from the date of such payment for the benefit of such holder of the certificate.

SEC. 47. Taxes upon real estate shall be a lien upon the estate taxed, and it shall be the duty of the treasurer upon receiving the tax lists and warrants immediately to proceed to the collection of the same.

SEC. 48. In case any person shall neglect to pay any tax assessed on his personal property after the publication of the notice herein mentioned, the treasurer shall proceed to levy the same by distress and sa of the goods and chattels of the person who ought to pay the same or of any goods and chattels found in his possession within the city of Kenosha, and no claim of property to

Tax to be a

Treasurer to

sell, & e.

To give public notice.

How surplus disposed of.

In case of re

be made there to by any other person shall be available to prevent a sale.

SEC. 49. The treasurer shall give public notice of the time and place of the sale with a description of the property to be sold at least ten days previous by advertisement in some newspaper and to be posted up in three public places in the city of Kenosha, and the sale shall be by public auction.

SEC. 50. If the property distrained shall be sold for more than the amount of the tax and legal charge thereon, the surplus shall be returned to the person in whose possession said property was found when the distress was made, or to the person for whose tax the same was distrained as the case may be.

SEC. 51. In case any person upon whom personal property moval how to shall be assessed, shall have removed out of the city of Kenosha proceed. after such assessments, and before such tax ought by this act to have been collected, it shall be lawful for the treasurer to levy and collect such tax by distress on the goods and chattels of the person so assessed in any town within the county of Kenosha, to which said goods shall have been removed or in which he may reside.

Penalty for resisting levy.

Treasurer to

SEC. 52. Any person who shall resist any levy made by the treasurer for the payment of any taxes as aforesaid, shall be dealt with in the same manner as is or may be provided by law for resisting process in the hands of the sheriff or constables.

SEC. 53. Six months previous to the time limited by this act for redeeming lots or lands sold for taxes, it shall be the duty of the treasurer of said city to publish at least twelve weeks successively advertise, &c. in some newspaper or newspapers printed in said city a list of all unredeemed lots or lands, describing each lot or piece of land or any part thereof as the same was assessed and sold, together with a notice to all interested therein of the time when the same will become forfeit tand the city council shall fix and determine the amount which all be paid for printing such advertisements, and for other expenses consequent thereon and direct the clerk to add the expense so fixed and determined to the tax which may be levied on each of said lots for the year (or the year succeeding) in which such advertisement shall be made, and such additional tax shall be collected and paid into the treasury at the same time and in the same manner as the general tax on said lots or lands for the same year are returned to be paid agreeably to the provisions of this act.

surer.

SEC. 54. It shall be lawful for the treasurer to demand and reFees of trea- ceive the following fees, viz: For each certificate of sale to be given to a purchaser at any tax sale of any lot or piece of land or part thereof ten cents for each certificate of redemption of any lot or piece of land or part thereof, for a single piece of land ten cents, and five cents for every additional lot or piece described in such certificate, to be paid by the person or persons redeeming the same; a per cent. on all moneys he shall receive and pay to wit: one half of such commission for receiving and the other half for

paying out: Provided, That said commissions shall not exceed

four per centum in any year.

SEC. 55. On all questions before the city council on the pas- How questions sage of ordinances, rules, by-laws, regulations of any kind touc - decided. ing the police, health, peace, and good order of the city, levying, assessing, or equalizing taxes, appointment of officers and all questions of a general nature, a majority of the members present and acting at any board shall determine the question, and all ordinances, rules, by-laws, and regulations passed under this act as aforesaid shall be signed by the mayor or presiding officer of the city council and clerk.

SEC. 56. The said ci y of Kenosha shall have power to hold City may hold real or personal estate, and may sell and convey the same at plea. property. sure, and shall have the custody and control of all real and person

al estate and other corporate property belonging to said city.

SEC. 57. The said city of Kenosha shall be and is hereby inKenosha devested as the lawful owner and proprietor of all the real and per-clared succes. sonal estate, and all the rights and privileges thereof belonging to sor of Souththe corporation of the village of Southport, together with all the port. property, funds, and revenues, and all moneys, debts, and demands due and owing to said village of Southport as a corporate body, which by or under any former acts, ordinances, grants, donations, gifts, or purchases have been acquired, vested, or in any manner belong to said corporation, and the same are hereby transferred to the corporate body created by this act, and all suits pending or judgments recovered by or in favor of or against said village of Southport, or the trustees thereof, and all rights, claims, and demands in favor of or against the same may be continued prosecuted, completed, defended, and collected in the same manner as though this act had not been passed.

in office until

SEC. 58. The president, trustees, and all other officers of the Officers of vilvillage of Southport now in office, shall remain in their respective lage of Southoffices and perform the several duties thereof, until the mayor and port to remain city council are elected under this act the recorder and treasurer election, &c. of the village of Southport shall transfer all the books, papers, and moneys which may be in their hands to the clerk and treasurer who may be elected agreeably to this act, and all laws, ordinances, resoiutions passed and adopted by the trustees of the village of Southport, shall remain in full force until altered or repealed by the city council established under this act.

When connec

& c.

SEC. 59. From and after the first Tuesday of April, A. D. tion dissolved, 1850, the connection of the city of Kenosha and town of Southport for town purposes is dissolved, and the duties now or hereafter imposed upon the supervisors of towns so far as relates to the city of Kenosha, shall be imposed upon the mayor and council of said city; and other town officers which are or may be provided by law to be elected annually in the several towns, be and they are hereby declared inapplicable to the town government of said city, the same being merged in and superceded by the power of local government which by this act are conferred on the city authori

Penalty for refusing to dediver papers.

of absentees

enforced.

ties; and so much of the town of Southport as is not included in the city limits shall be and constitute a town as heretofore by the name of Southport, for all purposes of town and county govern ment, and shall hold their next town meeting at such place as the present supervisors of the town of Southport shall direct.

SEC. 60. If any person having been an officer of said city shall not within ten days after notification and request, deliver to his successor in office all the property, papers, and effects of every description in his possession belonging to said city, or appertaining to the office he held, he shall forfeit and pay for the use of the city, one hundred dollars besides all damages caused by his neglect or refusal so to deliver. said penalty to be recovered before any court of competent jurisdiction in the same manner as penalties for the violation of city ordinances are collected.

SEC. 61. A majority of the aldermen present at any regular How presence (or special meeting properly called,) shall have power to enforce the attendance of absentees by compulsory process, and a resolution passed by a majority of such aldermen for the attendance of absentees, shall enpower the marshal or other officer in attendance of the common council to enforce the attendance of such absentees, the same as writs of attachment, enpower officers to compel the attendance of witnesses in courts of justice.

ture.

Rights reser- SEC. 62. This act may be amended, altered, or repealed by ved to legisla- the legislature, and the act entitled "an act to incorporate the vilJage of Southport." approved February 9, 1841, and the several acts amendatory thereto, and all acts and parts of acts inconsistent with this act shall be and the same are hereby repealed, such repeal to take effect at the time when this act becomes operative. SEC. 63. This act shall be a public act, and shall be construed favorably in all courts and places.

Chap 124

E. Burdick.

MOSES M. STRONG,

Speaker of Assembly.

SAMUEL W. BEALL,

Lt. Governor and President of the Senate.

Approved, February 8, 1850.

NELSON DEWEY.

An act to pay Elisha Burdick the amount of certain territorial bonds.

THE People of the State of Wisconsin represented in Senate and Assembly do enact as follows:

SECTION 1. That there be paid to Elisha Burdick the sum of three hundred dollars and twenty six cents, being the amount of two territorial bonds herewith surrendered to be cancelled, out of any money now in the treasury.

MOSES M. STRONG,

Speaker of the Assembly.

SAMUEL W. BEALL,

Lt. Governor and President of the Senate.

Approved, February 8, 1850.

NELSON DEWEY.