manner as if said delinquent taxes had been included in the general tax roll and return for the year 1863.

Payment of de- SECTION 8. The county treasurer shall, immediately linquent taxes to after the tax sale held next after the return to him of towns, &c. said delinquent taxes, pay to the treasurer of the proper town, city or village the amount of the delinquent taxes so returned from such towns, cities and villages, respectively, to be applied as provided in section five of this

Taxes that may

be inserted in as

1864.

act.

SECTION 9. If any town, city or incorporated village sessment rolls of shall at any meeting called for that purpose, and held subsequently to the 25th day of February, 1864, vote any tax to pay bounties to volunteers, or to support families of volunteers or drafted men, or if any such tax voted prior to the 25th day of February, 1864, shall not be collected as hereinbefore provided, such tax or taxes shall be inserted in the proper assessment roll or assessment rolls for the year 1864, and collected with other taxes contained in said rolls, and when so collected shall be paid out as hereinbefore mentioned, for the purposes for which the same was levied provided, that if the meeting voting such tax shall have determined or shall hereafter determine (at the time of voting such tax) that the tax or taxes voted for any of the purposes aforesaid shall be collected in two or more different years, then such part thereof as shall have been so determined shall be inserted in the proper assessment roll or rolls for the year 1864, and the residue of said tax or taxes shall be inserted in the assessment rolls of the subsequent year, as determined as aforesaid.

Proviso,

Proceedings of

ings legalized.

SECTION 10. In each and every case where the previous meet qualified electors of any town, city or incorporated village, at a town, city or village meeting called or held with intent to comply with any law of this state, shall have heretofore voted or shall hereafter vote a tax upon such town, city or village for the purpose of paying bounties to volunteers theretofore enlisted or who shall thereafter enlist in the service of the United States, under a call of the president for volunteers, or for the purpose of aiding the families of such volunteers or drafted men, the proceedings of such meeting, and the tax or taxes so voted thereat, shall be as valid and legal to all intents and for all purposes as if the provisions of any such law had been all literally and strictly complied with, notwithstanding there may have

been errors, omissions or mistakes in giving the notice of such meeting, or in the time or place of holding, or in the manner of conducting the same: provided, that nothing herein contained shall be so construed as to legalize or validate any act or proceeding founded upon or growing out of actual fraud.

lect of duty.

SECTION 11. In case any town clerk, supervisor or Penalty for neg other officer of any town, city or incorporated village, authorized or required by law to perform any duty or service, either in giving the notices of any meeting authorized by this act, or in conducting or holding any such meeting, or in issuing any warrant for the collection of the taxes voted at any such meeting, or in collecting such taxes, shall willfully refuse and neglect to perform the duty or service so required of him, for the purpose of preventing the holding of such meeting, the voting of a tax thereat, or the collection of any such tax when voted, each and every person so offending shall be deemed guilty of a misdemeanor, and shall be liable to be indicted and punished therefor, as provided by law in cases of misdemeanor.

surers to pay

deemed embez

SECTION 12. Any town treasurer or other officer Refusal of trea or person who shall have the lawful possession of any over moneys, moneys voted or collected under the provistons of this ziement. act, in the discharge of any duty required of him by law in respect to such moneys, and who shall willfully refuse to pay the same over, when lawfully required so to do, or who shall pay or apply the same without lawful authority to his own use or to the use of any other person, shall be deemed guilty of the crime of embezzlement, and on conviction thereof shall be punished by a fine of not less than one hundred nor more than one thousand dollars, or by imprisonment in the county jail for not less than three months and not more than one year, in the discretion of the court.

Treasurers may

bonds.

SECTION 13. The board of supervisors of every be required to town, the common council of every city, and the trus- give additional tees of every incorporated village in this state, in which the provisions of this act shall have been carried out by levying taxes to pay bounties to volunteers, or to aid in the support of families of volunteers or drafted men, are hereby authorized and empowered, in their discretion, to demand and require of the treasurer or officer charged with the collecting and disbursing of the moneys voted according to the provisions of this act, such additional bonds or security as shall appear just

and safe to such board of supervisors, common council or board of trustees.

SECTION 14. This act shall take effect and be in force from and after its passage and publication. Approved February 10, 1864.

CHAPTER 40.

[Published February 17, 1864.]

AN ACT to incorporate the Normal musical academy of the north

west.

See supplement to local laws.)

CHAPTER 41.

[Published February 16, 1864.]

AN ACT to incorporate the Green Bay transit company.

(Sce supplement to local laws.)

Authority to is

nateers.

CHAPTER 42.

[Published February 15, 1864.]

AN ACT to empower the county of Milwaukee to raise money for the payment of bounties to volunteers.

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

SECTION 1. The county board of supervisors of the bounties to recounty of Milwaukee is hereby authorized to issue the bonds of said county of Milwaukee to an amount not exceeding two hundred thousand dollars, bearing interest at the rate of seven per cent. per annum, and payable in the city of New York, not less than five years. nor more than twenty years from their date, to raise

money to pay bounties to volunteers enlisted and mustered into the military service of the United States, in and for the county of Milwaukee.

signed, interest,

SECTION 2. The bonds issued under and by virtue How bonds to be of this act shall be signed by the chairman and coun- &c. tersigned by the clerk of the said board of supervisors, and shall be under the corporate seal of said county, and shall be in sums to be fixed by said board of supervisors, with interest coupons payable semi-annually thereon, at such time or times and place in the city of New York as said board of supervisors may determine; and said bonds when signed, countersigned and sealed Shall be evidence as aforesaid, shall be in the hands of a bona fide holder &c. of the same, full and complete evidence, both in law and equity, to establish the indebtedness of said county of Milwaukee according to the tenor and effect of said bonds.

of indebtedness,

sue of bonds,and

new bonds.

SECTION 3. The county board of supervisors of said Direction for iscounty of Milwaukee, at any legal meeting thereof, negotiation of may direct, by resolution, their chairman to sign and same. the clerk to countersign the whole amount of bonds authorized to be issued by this act, or such part therof as said board may from time to time determine; and it shall be the duty of the county treasurer of said county of Milwaukee, under the supervision of said board of supervisors, to negotiate the bonds so to be issued, and to place the proceeds thereof, as soon as received by him, in the treasury of said county of Milwaukee; and the treasurer, before he shall receive said Treasurer to give bonds for any purpose whatsoever, shall execute to the county board of supervisors of said county, a bond with three or more sufficient sureties, in the penal sum of double the amount of the bonds so to be received by him, conditioned for the faithful performance of all the duties imposed upon him by this act, or by any order or resolution of the county board of supervisors of said county, which may be passed by virtue of the powers conferred upon said board by this act, which said bond shall be approved by the county board of supervisors of said county, and filed in the office of the clerk of said board of supervisors.

of interest and

SECTION 4. It shall be the duty of said board of Tax for payment supervisors to provide for the payment of the interest principal. and the ultimate payment of the principal of any and all county bonds which shall be issued under and by virtue of this act; and for that purpose, said board of

Bonds to be numbered.

Application of moneys.

Prohibition.

Power conferred.

Compensation of treasurer.

Repeal.

supervisors is authorized, empowered and required to annually levy a tax upon all the taxable property of said county, sufficient to pay the interest on said bonds, in the same manner as other taxes are levied and collected by law; and in the year next preceding any year when any or all of said bonds shall become due, the county board of supervisors of said county of Milwaukee shall levy a tax, as provided in this section, sufficient to pay said bonds so to become due.

SECTION 5. The clerk of the board of supervisors shall number said bonds and cause the same to be registered in the office of the treasurer of said county of Milwaukee, in a book to be provided for that purpose.

SECTION 6. The moneys received and paid into the county treasury of Milwaukee county, under and by virtue of this act, shall, for one year from and after the publication of the same, be exclusively applied to the payment of bounties to volunteers mustered into the military service of the United States, and credited to the quota of soldiers required by the United States of the said county of Milwaukee, at a rate not exceeding one hundred and thirty dollar for each such volunteer, and for the payment of expenses incident to and necessary to carry this act into effect; and any and all such moneys remaining in the said county treasury one year after the publication of this act, shall be used as other moneys collected by tax for county purposes.

SECTION 7. While any of the bonds issued under this act remain unpaid, the board of supervisors or other officers acting for the county of Milwaukee, shall have no authority or power to borrow money on bonds or other evidences of debt, unless the money so raised is to be expended on buildings.

SECTION 8. All legislative and administrative power necessary to carry this act into full force and effect, is hereby conferred upon the county board of supervisors of Milwaukee county.

SECTION 9. The board of supervisors shall have power to regulate the compensation which shall be paid the county treasurer for all the duties he may perform under this act, but said compensation shall not exceed one thousand dollars.

SECTION 10. All acts and parts of acts contravening the provisions of this act, and all other acts authorizing the county of Milwaukee to issue bonds to pay bounties to volunteers, are hereby repealed.