prior to the second Monday in April next, and give his receipt, therefor, to the party or parties applying to pay the same. SEC. 3. If, upon the second Monday in April next, Renewal of there shall be any taxes levied in the year 1859, in the warrant. city of Madison, due and unpaid, it shall be the duty of the collector of taxes to present his original warrant, for the collection thereof, to the officer who issued the same, for a renewal thereof; and it is hereby made the duty of said officer to renew said warrant by endorsing thereon, or annexing thereto, an order as follows: The within (or foregoing) warrant is hereby renewed Form of order. for the period of thirty days, from the second Monday in April, A. D. 1860; which order shall be dated on the day when the same is made and signed officially, by the officer making the same, and re-delivered to the collector therein named. lection. SEC. 4. The collector named in such warrant, on the Forcible colrenewal thereof, as aforesaid, shall proceed, forthwith, to collect the unpaid taxes mentioned in his tax list, by seizure and sale of personal property, in the manner provided by law. SEC. 5. The term of office of the collector of taxes, for the year 1859, in the city of Madison, is hereby extended to the fourteenth day of May next; but such collector shall give a new official bond, on or before the first Monday in April next, in such sum as the common council may direct, conditioned for the faithful discharge of the duties of his office, and the faithful application and payment, as directed by existing laws, of all moneys, and delivery of all books or papers, now in his hands, or which may come into his hands by virtue of his office. SEC. 6. This act shall take effect and be in force from and after its passage. Approved February 10, 1860. Col❜r's term Shall give new bond. Act to take ef fect. for 1859. made. CHAPTER 31. [Published February 11, 1860.] AN ACT to provide for the re-assessment of certain taxes in the city of Racine, for the years 1856 to 1859, inclusive. The People of the State of Wisconsin, represented in Senate and Assembly, do enact as follows: City Clerk to SECTION 1. The city clerk of the city of Racine is make tax list hereby directed to make out, and deliver to the treasurer of said city, on or before the twenty-ninth day of February, A. D. 1860, a tax list for the year 1859, with the proper warrant thereto annexed; which tax list shall contain a schedule of all the property in each ward of said city, separately contained in the annual assessment roll of said city for the year 1859, as equalized by the proper Tax list, how board of equalizers. And said clerk shall set opposite to each lot of land, or other item of property, in said tax list, in separate columns, the amount of city, ward, and special taxes or assessments properly chargeable upon the same, computing said city taxes, pro rata, upon the equalized value of all property in said tax list, and said ward taxes, pro rata, upon the equalized value of all property in the ward, chargeable with any such taxes, contained in such tax list, so that the whole amount of such city, ward, and special taxes or assessments, in said To be equal to tax list, shall be equal to the amount of city and ward city and ward taxes levied, by the city council of said city, for the year 1859, and of all special taxes or assessments on any property, in said city, required by law to be included in the annual tax list for that year. taxes of 1859. as payment Amount paid SEC. 2. If any portion of the city, ward or special on tax of 1859, taxes, or assessments, for the year 1859, has been paid, or to be applied if any payment has been made to the city treasurer on under this act. account thereof, on any property in such tax list contained, the amount so paid shall be allowed by such treasurer as a payment, or part payment, as the case may be, of the taxes or assessments levied upon such property, pursuant to the preceding section. And if such payExcess to be ment shall exceed the amount so levied thereupon, the excess shall be refunded by the treasurer to the person paying the same, out of the city treasury. refunded. SEC. 3. Upon the receipt of such tax list, the city treasurer shall publish notice thereof, as now required by law, except that such notice shall specify that he will receive payment of the taxes and assessments, mentioned in section one of this act, at his office in said city, until the second Monday in July, A. D. 1860; and no lands shall be sold for the non-payment of such taxes, or as- No sales till sessments thereon, and no proceedings to enforce the after 2d Monday in July. payment of such taxes, on any personal property, shall be taken until after the day last aforesaid. for 1856, 1857 and 1858. SEC. 4. Said city clerk is also directed and required City clerk to to make out, and deliver to such city treasurer, on or be- make tax list fore the third Monday in April, A. D. 1860, a tax list, with the proper warrant annexed, for each of the years 1856, 1857 and 1858; which tax list shall contain a schedule of all the property in each ward of said city, separately contained in the assessment roll of said city of the year for which such tax list is made out, (and upon which city taxes were required by law to be assessed, when such assessment roll was made out,) as equalized by the proper board of equalizers. And said clerk shall set op- Tax list, how posite to each lot of land, or other item of property, in made. each of said tax lists, in this section mentioned, in separate columns, the amount of city, ward, and special taxes or assessments, properly chargeable upon the same, computing such taxes in the manner required by section one of this act, so that the whole amount of such city, ward and special taxes or assessments, in each of said tax lists, shall be equal to the amount of the annual city and To be equal to ward taxes for the year for which such tax list is made city and ward out, levied by the city council of that year, and of all taxes, levied special taxes or assessments, on any property in said city, required by law to be included in the annual tax list of and 1858. said year, after deducting therefrom the amount of any What to be such taxes or assessments, the collection of which shall deducted. have been enjoined by the order or judgment of a court of competent jurisdiction, and adding to such amount, interest at the rate of seven per centum per annum, from the first day of January in the year next following that for which any such tax list is made out, to the said third Monday in April, A. D. 1860. in 1856, 1857 1857 and 1858 SEC 5. If any portion of the taxes or assessments Amount paid mentioned in section four, upon any property, has been on tax of 1856, paid, or any payment made to the city treasurer on ac- to be applied count thereof, for either of the years 1856, 1857 or 1858, under this act. the amount so paid, together with interest thereon, from the time of such payment to the third Monday in April, 1860, shall, at the request of the person paying the same, his heirs or assigns, be allowed by such treasurer as a payment, or part payment, as the case may be, of the taxes or assessments levied upon such property, pursuant to said section four, for the year upon the account of which such payment was made; the treasurer Certificates of shall, in like manner, receive any certificate heretosale to be ap- fore issued by said city, upon a sale of any such properplied in pay-ty, for the non-payment of the said city, ward and spe ment. cial taxes, or assessments, for either of the said years. 1856, 1857 or 1858, in payment, or part payment, as the case may be, of the taxes and assessments levied upon such property, pursuant to said section four, for the year on account of the taxes of which said property was sold and said certificate issued, and shall allow, to the holder thereof, the amount for which such property was sold, as Interest to be specified in such certificate, and interest thercon, from the date of such certificate to said third Monday in April, A. D. 1860 and in case any such payment and interest, or the amount of any such certificate and interest, as aforesaid, shall exceed the amount of taxes or assessments upon any such property, levied pursuant to said section four, for the year to which such payment is арExcess to be plicable, such excess shall be refunded, as provided in section one of this act, out of the city treasury. allowed. refunded. City treasurer to publish notice. SEC. 6. Upon the receipt of the tax lists mentioned in said section four, the city treasurer shall publish notice thereof, as now required by law, except that such notice shall specify that payment of the taxes or assessments therein contained may be made at the treasurer's office, in said city, until the second Monday in July, A. D. 1860: No sales till and no lands shall be sold for the non-payment of such after 2d Mon-taxes or assessments thereon, and no proceedings, to enday in July force the payment of any such taxes on personal property, shall be taken, until after the day last aforesaid. Certificate of SEC. 7. In case there shall be any outstanding certifisale to be re- cate of sale, heretofore issued, of any parcel of land for deemed by city treasurer. the non-payment of such city, ward, or special taxes, or assessments thereon, for either of the years 1856, 1857, or 1858, and the taxes or assessments on such parcel of land, for the same year levied upon it, pursuant to section four of this act, shall be paid to the city treasurer, the holder of such certificate shall be entitled to receive, from such treasurer, the amount specified in the said certificate, for which such land was sold, and interest thereon, from the date of such certificate to the time. such last mentioned taxes were paid. Sale of lands for taxes. SEC. 8. Immediately after the said second Monday in July, A. D. 1860, the said city treasurer shall proceed to sell all lands in said city, contained in each of the tax lists mentioned in this act, upon which the taxes or assessments levied upon such lands, in each of said tax lists, have not been paid, and such treasurer shall first sell such lands for the non-payment of the taxes, or assessments thereon, for the year 1856, then for 1857, next for 1858, and lastly for the year 1859. All proceedings Proceedings to collect the taxes contained in any one of said tax lists, to be on each and the sale of any real estate, for the non-payment of any such taxes or assessments therein contained, shall be separate and distinct from any proceeding or sale upon or by virtue of any other of said tax lists. tax list respec tively. SEC. 9. All provisions of law, in relation to the col- All laws relalection of city, ward, and special taxes, or assessments, tion of taxes, ting to collecand the sale of lands for the non-payment thereof, and applicable to the redemption of such lands, shall be applicable to the this act. collection of the taxes or assessments contained in the several tax lists authorized by this act, the sale of lands for the non-payment thereof, and the redemption of such lands, except as is otherwise provided in this act; and the sale of any lands, by virtue of this act, for the non-pay- valid. ment of any such taxes or assessments contained in either of said tax lists, shall be as valid, as though said taxes or assessments had been legally levied in the year for which such tax list is made out. Sale to be be tificates under Holders of SEC. 10. In case any parcel of land shall be sold, pur- Outstanding suant to this act, for the non-payment of the taxes there- certificates of sale to be apupon, contained in either of said tax lists, any outstand- plied in paying certificate of sale of said parcel, heretofore issued ment for cerfor the taxes of the same year, may be received in pay- this act. ment, or part payment, as the case may be, for the certificate of sale, to be issued to the purchaser of such parcel, pursuant to this act. If any parcel of land shall be pur. chased by the city, on any such sale, the holder of any outstanding outstanding certificate hereinbefore mentioned, on the certificates same parcel, for the same year, may purchase the certifi- may redeem cate issued to the city on such sale, or may redeem such lands purchased by the city. parcel, and the city treasurer shall receive in payment therefor, or for the redemption of such parcel, such outstanding certificate, for the amount specified therein, and interest thereon, as aforesaid, to the time of such purchase or redemption; but the treasurer shall compute in- City terest at the rate of twenty-five per centum per annum, interest. on the amount of all certificates of sale, so as aforesaid purchased or redeemed of the city, from the date thereof, to the time of such purchase or redemption. In all cases certifi cates to draw |