pany thereof. thereupon, by registered letter, notify the officer Treasurer to attesting the report of such company, the pot com amount of the assessment, the rate of levy and the amount of the tax; and such company shall have thirty days after the mailing of such notice within which to pay said tax to the state treasurer. And such tax when paid shall be in lieu of all other taxes and licenses of every nature against such company. failure of com or pay tax. SECTION 5. If any equipment company fail Penalty for to make the report herein required, the state pany to report treasurer shall proceed upon the best information he may be able to obtain to make a statement for such company, to be laid before the state board of assessment, as hereinbefore provided, and shall notify such company by registered letter of his action. Any such company may appear and be heard, as hereinbefore provided; but when the assessment is made the state board shall add to the amount of the tax ten per cent. as a penalty for the failure of such company to make its report; and if any such company fail to pay the tax levied against it as hereinbefore provided, the attorney general shall proceed by action in the name of the state, against such company, to collect the same together with a penalty of ten per cent. on the total amount of such tax and costs of suit. SECTION 6. All acts and parts of acts in relation to the assessment and taxation of equipment companies, or in conflict with the provisions of this act are hereby repealed. furnish SECTION 7. The state treasurer shall furnish Treasurer to upon application, the blanks to be used in mak- blanks. ing the statement called for by this act. SECTION 8. This act shall take effect and be in force from and after its passage and publication. Approved March 31, 1899. No. 333, A.] [Published April 6, 1899. School fund income tax, apportioned to counties. CHAPTER 115. AN ACT to amend chapter 28, of the Wisconsin statutes of 1898, relating to the common schools. The people of the state of Wisconsin, represented in senate and assembly, do enact as follows: SECTION 1. Section 554, chapter 28, of the when and how Wisconsin statutes for 1898, is hereby amended by substituting for the word "six" in the twentyfifth line thereof, the word "seven" so that the said section when so amended shall read as follows: Section 554. The school fund income which shall have been received up to and includ ing the first day of December, including the amount to accrue from the one-mill state tax provided for by section 1072a, to be collected by the several counties of the state before the first Monday in February next succeeding the date of such apportionment, shall be apportioned by the state superintendent between the tenth and fif teenth days of December in each year. Such ap portionment shall be made among the several counties, towns, villages and cities according to the number of children in each, over the age of four and under the age of twenty years, as shown by the reports made to the state superintendent for the year preceding, ending June 30. Whenever any town, village or city shall fail in any year to raise by tax, for the support of common schools therein, a sum equal to the amount of its share of such school fund and other income as determined by the county board, in pursuance of section 1074, the amount of the appor tionment to such town, village or city for that year shall be withheld from the next succeeding apportionment, unless the town or village board or common council shall have transferred, as maintained each year, is eligible to they are hereby authorized to do, from the general fund to the school fund of the town or village, or to the board of education of the city for such purpose, the amount of deficit in such school tax, and the town, village or city clerk shall have filed with the state superintendent his certificate showing such transfer, and in the case of the town clerk, his apportionment thereof to the proper school districts, before the tenth day of December. No apportionment shall be made to any city, village or town for any school district therein for any year during which such district shall not have maintained a common school, taught by a qualified teacher, for seven Schools to be months unless, the state superintendent shall be seven months satisfied that such school was so taught for three before district months, and the failure to maintain it for the receive tax. full seven months was occasioned by some extraordinary cause and not arising from neglect or intent, nor to any town, village or city, nor for any school district, reports of such, as required by law, shall not have been made and transmitted during the preceding year to the state superintendent; nor to any city for any year the report for which shall not show that the number of children between the ages aforesaid, residing therein, has been ascertained by an actual census taken under the direction of the board of education or other body having the government of common schools therein, by their clerks or persons of their appointment for that purpose; provided that provision by a school district for the instruction and transportation of its pupils, in accordance with subdivision 15, of section 430, shall entitle the district to share in the apportionment as though such district had maintained a school. SECTION 2. This act shall take effect and be in force, from and after its passage and publication. Approved April 1, 1899. Ch. 116 See 05 c 385 Licenses, how and when of expiration of same. No. 97, A.] [Published April 6, 1899. CHAPTER 116. AN ACT to amend section 1548 of the revised statutes of 1898, relating to excise and sale of intoxicating liquors. The people of the state of Wisconsin, represented in senate and assembly, do enact as follows: SECTION 1. Section 1548 of the revised statgranted. Date utes of 1898 is hereby amended by striking out the words "granting thereof" where they occur in the thirteenth line of the said section, and inserting in lieu thereof the words "said licenses become effective," so that the said section when amended shall read as follows: Section 1548. Each town board, village board and common council may grant license under the conditions and restrictions in this chapter contained, to such person as they deem proper to keep gro ceries, saloons or other places within their respective towns, villages or cities for the sale of strong, spirituous, malt, ardent or intoxicating liquors. The sum to be paid for such license shall (subject to the right to increase the same, as in this chapter provided) be, in towns having within their boundaries no city or village, incorporated or unincorporated, with a population of five hundred or more, one hundred dollars, and in all cities and villages and other towns, two hundred dollars, except for registered pharmacists, as in this chapter provided. The application for any such license shall be in writing and shall state the kind of license applied for and desig nate the premises where such liquor shall be sold. All such licenses shall remain in force until the first Tuesday of July next after said li censes become effective, unless sooner revoked by the board or council granting the same; they they shall be attested by the town, city or village clerk and shall not be delivered until the applicant shall produce and file with the clerk a receipt showing the payment of the sum required therefor to the proper treasurer, and until the filing with the clerk of the bond provided for in section 1549. All town and village boards and common councils or the authorized committees of such councils shall meet and be in session on the third Monday of each June, and from day to day thereafter, so long as it may be necessary, for the purpose of acting upon such applications as may be presented to them conformably to this chapter. The population of any city or village shall be ascertained by the last preceding enumeration by the state or general government. No such license shall be granted to any person or persons for the sale of any such liquors within a distance of two and one-half miles of the grounds of the Wisconsin Veterans' Home in the town of Farmington, county of Waupaca, nor to any person who is the owner or keeper, directly or indirectly, of a house of ill fame or house of prostitution. SECTION 2. This act shall take effect and be in force, from and after its passage and publication. Approved April 1, 1899. |