of act.

SECTION 7. This act is hereby declared to be a pub- Construction lic act. The provisions thereof shall be literally construed in all courts to promote the end sought to be obtained. Copies of the same printed by authority of the legislature shall be evidence in all cases; and it is hereby declared that in the judgment of the legislature, the objects of said corporation cannot be attained under general laws.

SECTION 8. This act shall take effect and be in force from and after its passage. Approved February 29, 1868.

CHAPTER 164.

AN ACT to authorize Ellen Towne, minor, to convey real estate.

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

SECTION 1. Ellen Towne, a minor of the age of Name changed. fifteen years and upwards, residing in the county of Polk and state of Wisconsin, is hereby authorized and empowered to sell and convey all her real estate in said county of Polk, and bind herself by her contracts the same and in the same manner, in all respects, as if she were of the full age of twenty-one years.

SECTION 2. This act shall take effect and be in force. from and after its passage.

Passed in assembly notwithstanding objections of the governor; ayes 59; noes 23.

E. W. YOUNG, Chief Clerk, Assembly. Passed in senate notwithstanding objections of the governor; ayes 24; noes 8.

L. B. HILLS, Chief Clerk, Senate.

CHAPTER 165.

[Published March 3, 1868.]

May levy special tax.

May fix time

for assessment.

AN ACT to authorize the levy and collection of a special tax in the city of Oshkosh, to aid in the construction of a railroad from the city of Oshkosh to the village of Omro.

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

SECTION 1. PREAMBLE. Whereas, The legal voters of the city of Oshkosh, in the county of Winnebago and state of Wisconsin, did, pursuant to an ordinance passed by the mayor and common council of said city of Oshkosh, on the 5th day of December, A. D., 1867, (which said ordinance was duly published and was in full force and effect, and pursuant to notice duly given according to law,) vote to raise by special tax on all the taxable property in said city, a sum not exceeding thirty thousand dollars, to aid in building a railroad from the said city of Oshkosh to the village of Omro, in said county of Winnebago; now therefore,

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

SECTION 1. The common council of said city of Oshkosh are hereby authorized and empowered to levy, assess and collect a special tax on all the taxable property in the said city of Oshkosh, a sum not exceeding thirty thousand dollars for the purpose of aiding in the construction of a railroad from the said city of Oshkosh to the village of Omro, in said county of Winnebago.

SECTION 2. The common council of said city are hereby authorized and empowered to fix, by resolution the time for the assessment, levy and collection of said special tax provided, no part of said tax shall be col lected before the first day of June, 1868, and if the same shall be levied, assessed, and collected at any other time than that of collecting the general taxes for the year 1868, then, and in that case, said tax shall be levied, assessed and collected upon the property of said

city of Oshkosh, as contained in the last assessment roll of said city, proportionably, as other taxes are as

sessed.

ment roll to be

SECTION 3. When the said common council of said How assesscity shall have determined the sum to be raised for made. said purpose and the time for assessing and collecting the same, the clerk of said city shall immediately make or cause to be made, a copy of the last assessment roll of the real estate and personal property of said city, and upon the valuation of said property, as contained in said roll, to apportion and carry out in said copy of said roll, the amount of the tax to be raised, as fixed and determined by said council as aforesaid, and shall cause a warrant for the collection of said tax to be annexed to said roll, which warrant shall conform as nearly as practicable to the warrant prescribed by law for the collection of other taxes, and the said roll and warrant shall be thereupon delived to the treasurer of said city of Oshkosh.

surer.

SECTION 4. The said treasurer shall proceed to col- Duty of trealect the tax specified in said roll on or before the day fixed and determined upon by said council for the collection of the same, and for that purpose shall have all the powers and authority vested in him by law for the collection of other taxes. He shall give due notice that such tax warrant is in his hands for collection at least ten days before the day fixed by said council for the collection of the same, and shall charge no fees for collecting such portion of said tax as shall be paid within thirty days from and after the date of said warrant for the collection thereof, as prescribed in section three of this act; and on all such tax collected by him after the expiration of the said thirty days, he shall charge five per cent. collection fees, and account for the same in the same manner as he is required by law to account for other fees collected by him.

taxes to be re

SECTION 5. If the said treasurer shall be unable to Delinquent collect any portion of said taxes and the same shall turned. remain unpaid on the first day of November next succeeding the day fixed by said common council for the collection of said taxes, he shall make return of such delinquent taxes, and of the lands, if any, upon which they are levied, to the city clerk of said city of Oshkosh, verified in the manner required by law for the return of delinquent taxes, and the said city clerk 22 P. & L LAWS.

Money may be paid over to railroad company,

shall, upon making out the list of the taxes in said city for the year 1868, add the taxes so returned to him by the city treasurer as delinquent, together with five per cent. additional thereon, to the taxes charged against the same property or lands, for the said year 1868.

SECTION 6. The common council of said city of Oshkosh are hereby authorized, empowered and required to pay over or cause to be paid over the money raised under and by virtue of this act to the company or corporation by whom said railroad shall be constructed as aforesaid upon completion of the same: provided, that in no event shall said money or any part thereof be paid over until said railroad is completed. SECTION 7. This act shall take effect and be in force from and after its passage and publication. Approved Feburary 29, 1868.

Amended.

Levy special tax.

CHAPTER 166.

[Published April 3, 1868.]

AN ACT to amend chapter 415 of the private and local laws of 1867, entitled an act to authorize the county board of supervisors of the county of Door to levy a special highway tax, and to amend chapter 425 of the private and local laws of 1867, entitled an act to provide for laying out a state road in the county of Door.

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

SECTION 1. That chapter 415 of the private and local laws of 1867, entitled "an act to authorize the county board of supervisors of the county of Door to levy a special highway tax," is hereby amended by striking out section one of said chapter, and inserting in lieu thereof a new section, to stand as section one, which shall read as follows: "Section 1. The county board of supervisors of the county of Door are hereby authorized to levy a special highway tax, from one to three mills on the dollar, annually, on all of the taxable property of said county, for the purpose of opening, ditching and improving the roads on the Green Bay

and Sturgeon Bay, and Sturgeon Bay and Ephraim mail routes, in said county of Door."

SECTION 2. Chapter 425 of the private and local Amended laws of 1867, entitled "an act to provide for laying out a state road in the county of Door," is hereby amended by striking out section three (3) of said act, and inserting in lieu thereof a new section to stand as section

three (3), which shall read as follows: "Section 3. The To levy annual county board of supervisors of said county of Door are road tax. hereby required to levy a tax annually on the taxable property of said county, not exceeding five mills on the dollar and not less than one, for the purpose of opening and keeping in repair said road, under the supervision of said commissioners, the accounts for labor performed to be audited and allowed by the county board, and paid for out of the county treasury." SECTION 3. This act shall take effect and be in force from and after its passage. Approved February 29, 1868.

CHAPTER 167.

[Published March 2, 1868.]

AN ACT to amend section two of chapter three of chapter 134 of private and local laws of 1856, entitled "an act to incorporate the city of La Crosse."

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

SECTION 1. Section two of chapter three of chapter Amended. 134 of private and local laws of 1856, entitled "an act to incorporate the city of La Crosse," is hereby amended by adding the following words at the end of said section two, to-wit: "He, the mayor, shall have power to veto any ordinance or resolution, passed by the common council at any meeting of the same, and in case he should so veto any ordinance or resolution, it shall be his duty to make known his reasons for so doing in writing to the common council at their next regular meeting, when, if three-fourths of all the alder