the laws of this state, to pay the interest accruing on the general bonded indebtedness of the city, to provide for a sinking fund to pay the bonds of said city when due, and for compromising bonds heretofore issued, and which shall constitute the "bond fund."

penses.

VI. To annually levy and collect a tax not exceed Current exing three mills on the dollar on the assessed value of all real and personal property in each ward, to defray the current expenses or indebtedness thereof: provided, that in cases of extraordinary repairs to streets the common council shall have authority to levy and collect such an additional per centage as tax as the common council may think proper.

SECTION 2. All corporations, companies and asso- Two per cent. ciations, not incorporated under the laws of this state, tax on insurengaged in said city in effecting fire insurance, shall pay to the city treasurer at the rate of two per cent. upon the amount of all premiums which shall have been received or shall have been agreed to be paid for any insurance effected or agreed to be effected on any property in said city by or with such corporations, companies or associations, respectively. Such amounts shall be paid for every six months preceding the first day of January and July, in each year.

port premiums

SECTION 3. Every person who shall act as agent Agents to reor otherwise for or on behalf of any such corporation, received annucompany or association shall, on or before the fifteenth ally. days of January and July, in each year, render to the comptroller of said city, a full, true and just account, verified by his oath, of all premiums which during the half year (ending on the first days of January and July preceding such report) shall have been received by him or any other person for him, or shall have been agreed to be paid for or in behalf of any such corporation, company or association.

SECTION 4 Upon the report of any such agent or Assessment of person mentioned in the preceding section, the city amount. comptroller shall immediately assess and adjust the whole amount of the per centage chargeable against such corporation, company or association, and within ten days thereafter such agent or person shall pay into the treasury of said city the amount so assessed or adjusted.

fusal to make

SECTION 5. If any agent or person representing any In case of resuch corporation, company or association against which report.

Penalty.

How tax appor. tioned.

Subject to special taxes.

Assessment roll.

insurance rates are chargeable by virtue of this act, shall refuse to make report or pay the rates prescribed by this chapter at the time or times herein mentioned, such corporation, company or association so in default, and the agent thereof, shall be deprived from doing or transacting any business of insurance in said city, until the said requisition shall have been complied with, but this provision shall not relieve any company from the payment of any risk that may be taken in violation thereof.

SECTION 6. Any person or agent violating any of the provisions of this chapter, shall be liable to a penalty of not less than ten dollars and not more than one hundred dollars, in the discretion of the court before which conviction is had. Said per centage may also be recovered of such corporation, company or associa tion or its agents by action in the name and for the use of said city, as for money had and received.

SECTION 7. The insurance per centage so received as provided by this chapter, shall be appropriated for the benefit of the fire department of said city.

SECTION 8. Real estate exempted from taxation by the laws of this state, shall be subject to special taxes for the building and improvement of streets, sewers and sidewalks, and all property of the city shall be subject thereto provided, that all property belonging to the city shall be exempt from all other taxes and

assessments.

CHAPTER XI.

ASSESSMENT AND COLLECTION OF TAXES.

SECTION 1. Within such time as the common council shall designate, the assessor shall make out a complete and accurate assessment roll, which shall contain, as near as may be, a description of all lands, lots or parcels of land within said city sufficient to identify the same, and also of all persons or bodies politic or corporate liable to pay taxes on personal property, and opposite to such lot or parcel of land shall be affixed the value thereof, and opposite the name of each person or body politic or corporate shall be affixed the value of the personal property for which said person, body politie or corporate shall be assessed. The value

of such property shall be assessed in the same proportion as the laws of the state prescribe.

be entered.

been omitted in

SECTION 2. The assessor may, if he deems advis- How lots may able, assess any lot or number of lots, or any tract of land in such parcels or in such subdivisions as the common council shall direct, entering the name of the owner, when he can ascertain the same, opposite such lot or lots, or such tract or parcel of land. SECTION 3. If it shall appear to the assessor that In case lot has any lot or parcel of land was omitted in the assessment previous roll. roll of either or both of the two preceding years, and that the same was then liable to taxation, he shall, in addition to the assessment for the current year, assess upon the lot or tract so omitted the just valuation thereof noting the year when such omission occurred, and such assessment shall have the same force and effect as it would have had if made in the year when the same was omitted.

heard.

SECTION 4. The said assessment roll shall be made when roll to be and completed by the assessor on or before the first completed. Monday of July, in each year. When the same shall Notice that obbe completed, the said assessor shall give at least one jections will be week's notice thereof, in the official paper of the city, of the time and place where the board of equalization will meet for the purpose of hearing objections of parties deeming themselves aggrieved by such assessment, and at the time mentioned in said notice the said board shall meet, and may adjourn from day to day, until they shall have heard all parties appearing, and after hearing the same, the board of equalization shall make such alterations or revisions as justice and equity may require: provided, that the time for hearing such objections shall not be extended more than two weeks from the expiration of said notice.

to council, sup

SECTION 5. Within one week from the time limited Return of roll for the hearing of such objections, the board of equali- ply of omiszation shall return the said asssesment roll, with sions. the minutes of their proceedings, to the common council, and the common council may confirm or refer the same back to the board of equalization for revision. The common council may supply omissions in said roll, and for the purpose of equalizing the same may add to, take from or otherwise revise and correct the same: provided, that the amount of said roll shall

Board of equal

ization.

Taxes a lien.

Confirmation of roll.

Transmission

of roll to clerk of board.

Equalization of assessment

not be increased, except when the value of such real property may have been omitted by the assessor.

SECTION 6. The board of equalization shall consist of the mayor, assessor, city comptroller, and chairman of the board of aldermen of each ward.

SECTION 7. All taxes and assessments, general and special, levied under this act, shall be and remain a lien upon the lands and tenements upon which they may be levied or assessed, and upon all personal property of any person or body politic, corporation or association assessed for personal taxes, from the time of the confirmation of the assessment roll or rolls by the common council, until such tax shall be paid, and no sale or transfer of such real or personal estate shall affect such lien. Any personal property belonging to the person taxed, may be taken and sold for the payment of taxes upon personal property.

SECTION 8. When the assessment roll shall have been revised and corrected, the same shall be filed with the city eomptroller, and an order confirming the same shall be entered in the proceedings of the common council.

SECTION 9. Before the annnal meeting of the board of supervisors of the county of Fond du Lac, in each year, it shall be the duty of the city comptroller to cause a true and correct copy of the assessment roll of said city for such year to be transmitted to the clerk of the board of supervisors at such meeting.

SECTION 10. The board of supervisors shall have rolls of county. the right of equalizing the assessment roll of the city and towns in said county, as provided by law, but in the equalization shall consider the assessment roll of said city as an entire roll, and shall not change the relative valuation of the different wards.

Levy of tax.

Tax list.

SECTION 11. Immediately after the board of supervisors shall certify to the city comptroller the amount of taxes levied by them, the common council shall, by resolution, levy such sum or sums of money as may be sufficient for the several purposes for which taxes are herein authorized to be levied, but not exceeding the authorized per centage, particularly specifying the purposes for which the same are levied.

SECTION 12. As soon as said tax shall be levied, the common council shall cause the assessment roll to

be copied in a book provided for that purpose, setting opposite to each tract of land and to each person named under proper columns, such sum or sums as may be levied upon such lot or lots or against such person. The different per centages for the several funds, (except the ward funds and benefits and damages by special assessments) may be carried out on said roll in one separate column. The said copy shall be designated the tax list, and to it shall be appended a warrant signed by the mayor and comptroller, directed to the city treasurer, requiring and commanding him to collect the taxes and assessments on said list.

pared, etc.

SECTION 13. Such tax list before being delivered To be comto the treasurer shall be compared by the comptroller with the assessmeut roll as confirmed. To it he shall append his certificate that the same has been so compared by him, and that said assessment roll, and the whole thereof, has been copied into such tax list, and the tax list when so certified shall be prima facie evidence in any court in this state.

taxes.

SECTION 14 Upon the receipt of any tax list by Collection of the treasurer, it shall be his duty to give public notice, in a newspaper published in said city, that such tax list (describing for what purpose said tax or taxes are levied) has been committed to him for collection, and that he will receive payment for taxes at his office for the term of ten days next ensuing said notice; and all persons paying taxes during said time shall be entitled to a discount of two per centum upon the amount paid. If the taxes are not paid within the said time he may then proceed to collect the same by distress and sale of goods and chattels of the person charged, giving at least six days' notice of the time and place of sale, by posting up not less than three notices in as many public places in said city, or by returning a delinquent list to the county treasurer, as herein provided, and in every other manner shall proceed to enforce the collection of taxes in the manner specified by the laws of this state for the collection of taxes; and if such taxes shall not be paid or collected in consequence of the neglect or delay of the treasurer, the common council may sue for and recover the amount thereof from the treasurer and his sureties: provided, that the common council shall have authority to extend the warrant for the col