Crop statistics. SECTION 1010. 1. It shall be the duty of the assessor of each village, city, town or county, at the time of making the annual assessment of property, to collect such statistics in relation to the principal farm products and agricultural resources as may be required by the department of agriculture. Such tabulation of statistics shall be forwarded to 'the department of agriculture on the date of the meeting of the town board of review, but not later than July 15th; and a summary thereof, in duplicate, shall be delivered at the same time to the town clerk, one of said duplicates to be forwarded without delay to the county clerk.

2. The department of agriculture shall prepare and furnish to the proper officers such blanks and instructions as may be necessary for carrying out the provisions of this section.

Defective classes; statistics of. SECTION 1014. Each assessor shall when making the annual assessment for the year one thousand nine hundred and five and for every tenth year thereafter, ascertain and enter upon a blank prepared for that purpose and furnished by the state board of control the name and surname in full of each deaf and dumb, blind, insane and idiotic person in his assessment district, the age, color, sex, occupation and place of birth of such persons, whether such persons are educated or not, the names in full of their parents, the number of children of such parents, and what the relation of blood, if any existed, between such parents, and the number of deaf and dumb, blind, insane and idiotic children of such parents, and return the same to the county clerk at the time of completing the assessment roll for said assessment district. The county clerk shall, on or before the first day of September in said years, transmit the same to the state board of control, who shall compile and tabulate such returns and include a summary statement thereof in its report for said years.

Returns may be sent for; expense. SECTION 1015. If any town, city or village clerk shall have failed or neglected to transmit to the county clerk the statement required by section 1004, or if any assessor shall have failed or neglected to return the complete schedule of the deaf and dumb, blind, insane and idiotic persons, as required by section 1014, or to make and file with the county clerk the certificate required by section 1010, for ten days after the time he is required by law to transmit or make the same, the county clerk shall in either case send a messenger to such clerk or assessor who has so failed or neglected to procure the same, and such messenger shall be entitled to receive three dollars per day and ten cents per mile for each mile necessarily traveled in the discharge of his duty, to be paid out of the county treasury on the order of the chairman of the county board and county clerk. The amount so paid shall be charged to the proper town, city or village and added to and collected with the next county tax apportioned thereto. The county clerk shall, immediately after having sent any such messenger, notify the treasurer of the proper town, city or village of the amount of the expense so incurred and such treasurer shall

deduct such amount from the compensation of such delinquent clerk or

assessor.

Statement of indebtedness to secretary of state. SECTION 1017. Each county, city, village, town and school district clerk shall, whenever required by the secretary of state, furnish to him a full and complete statement showing the bonded and all other indebtedness of his respective county, city, village, town or school district, the purposes for which the same was incurred and all accrued interest, if any, remaining unpaid.

Penalty for failure to report statistics. SECTION 1019. Every clerk of any town, city, village or school district and every assessor who shall fail or neglect to perform any duty required of him by any of the provisions of this chapter shall, for every such neglect or failure, forfeit not less than twenty nor more than fifty dollars, and it shall be the duty of the county clerk to cause every such forfeiture to be prosecuted for. Every county clerk and register of deeds who shall fail or neglect to perform any duty required of him by this chapter shall, for every such neglect or failure, forfeit not less than twentyfive nor more than one hundred dollars; and it shall be the duty of the department with which such returns are required to be filed to cause every such forfeiture to be prosecuted for.

The

Dog license; assessor to list dogs. SECTION 1624. 1. Every assessor shall annually and prior to the first day of July ascertain by diligent inquiry the dogs owned, harbored or kept within his assessment district. Every person shall answer frankly and fully all questions which shall be put to him by such assessor relative to the ownership or keeping of dogs within the assessor's district. assessor shall prepare a list containing the names and addresses of all owners of dogs in his district, the number and sex of dogs owned, harbored or kept. Such list shall be in duplicate and shall be filed with the town, village or city clerk of the district before the thirtieth day of June in each year.. Said clerk shall immediately file one of said lists in his office and deliver the other to the department of agriculture. The assessor shall receive as compensation therefor the sum of twenty cents for each dog listed by him to be audited and allowed by the county board as other claims against the county, but to be paid solely out of the dog license fund.

2. Every town, village or city clerk shall keep a card index arranged alphabetically according to the surnames of dog owners, which index shall be kept to date and the cards thereof shall contain such data as shall be prescribed or required by the department of agriculture.

3. A license shall be issued by the clerk upon application being made therefor and upon payments made as herein provided. Such license shall be in the form prescribed by the department of agriculture and shall be executed by the proper town, village or city clerk. The license shall state the date of its expiration, shall bear a serial num

ber, the owner's name and address, and the name, sex, breed and color of the dog licensed.

License fee not a tax. Sections 1623 to 1630 inclusive were created by chapter 527 of the Laws of 1919. This act provides for the licensing of all dogs over six months of age, and the payment of an annual license fee of three (3) dollars for each male dog and five (5) dollars for each female dog. The license provided for is imposed under the police power of the state, primarily for the protection of sheep and other domestic animals, and is not a tax in the strict sense. The administration of the law is vested in the Department of Agriculture, and in due course the necessary forms and instructions will be issued by that department. But section 1624 above quoted requires assessors to prepare lists of all dogs in their respective districts with the names and addresses of owners or persons by whom kept, and to file the same with the clerk thereof before the 30th of June each year. The fee prescribed for assessors for preparing and filing such lists is probably additional to their regular compensation as fixed by the town, city and village boards.

Tax limit in villages. SECTION 914. The village board shall, on or before the fifteenth day of October in each year, by resolution to be entered of record, determine the amount of corporation taxes to be levied and assessed on the taxable property in such village for the current year, which shall not exceed in any one year two per centum of the assessed valuation of such property. Before levying any tax for any specified purpose, exceeding one per centum of the assessed valuation aforesaid, the village board shall, and in all other cases may in its discretion, submit the question of levying the same to the village electors at any general or special election by giving ten days' notice thereof prior to such election by publication in a newspaper published in the village, if any, and if there be none, then by posting notices in three public places in said village, setting forth in such notices the object and purposes for which such taxes are to be raised and the amount of the proposed tax.

CHAPTER II

ASSESSMENT AND COLLECTION OF TAXES IN CITIES UNDER GENERAL CHARTER LAW

SECTION

Cities of first class; return and examination of rolls. 925-138. When the assessment roll or rolls shall have been completed in cities of the first class the same shall be delivered to the tax commissioner, and in all other cities to the city clerk, who shall thereupon give notice by publication in the official paper of the city for ten days that on a certain day or days therein named said assessment roll or rolls will be open for examination by the taxable inhabitants, which said notice may assign a day or days certain for each ward, where there are separate assessment rolls for such wards, for the inspection of such rolls. On such examination the tax commissioner, assessor or assessors may make such changes as may be necessary to perfect the assessment roll or rolls, and after the corrections are made the said roll or rolls shall be submitted by the tax commissioner or city clerk to the board of review.

A taxpayer, who prior to the meeting of the board of review examines the assessment roll, has the right to assume that the assessor will not change it thereafter, and he cannot be required to search the books again to ascertain the correctness of the entries and the computation made in extending the tax on the roll. State ex rel. Pabst Brewing Co. v. Kotecki, 163 Wis. 101 and 104.

So held, where two items appearing upon the roll as personal property when the taxpayer examined the same after delivery to the clerk but before submission to the board of review, one of which was afterwards transferred to the real estate column by the assessor. Idem.

Boards of review, cities under general law. SECTION 925-139. 1. In cities of the first class, the mayor, clerk, tax commissioner and assessor or assessors shall constitute a board of review, and in all other cities the mayor, city clerk and such other officer or officers, other than assessors, as the common council shall, by ordinance, determine shall constitute a board of review.

Salary. 2. In all cities except those of the first class the common council, shall, by ordinance, fix the salaries of the members of the board of review.

See note to section 1060, page 84.

Meeting of.

SECTION 925-140. The board of review shall meet on the first Monday of July of each year and proceed as prescribed by these statutes.

Delivery of rolls.

SECTION 925-141. When the roll or rolls shall have been examined and completed by the board of review the assessor or assessors shall deliver the same, as completed and verified as required by these statutes, together with all statements of valua tions, to the city clerk, who shall preserve the same in his office.

For date when the assessment roll as corrected by the board of review shall be delivered to the town, city or village clerks, see section 1064 and notes, pages 92, 93.

Board of public works; estimates of expenses. SECTION 925-142. On or before the first day of October in each year the board of public works, if there be one, shall file with the city clerk a detailed statement of the amount of money that will be required for the ensuing fiscal year in such department; and the city comptroller or the officer performing his duties shall likewise file a statement of the amount required by the police and fire departments, the general and library fund, and for the purpose of paying interest for the ensuing year on the public debt and five per cent of the principal thereof. The city clerk shall place such estimates before the council at its next regular meeting, and the council shall thereupon, by resolution, levy such sums of money as may be sufficient for the several purposes for which taxes are authorized, not exceeding the amount provided by section 925-142a. And in making such levy they shall take into consideration the estimated amount that will be received by the city during the fiscal year from licenses or from any other source.

Effect of estimates. Under a section quite like this it has been held that the estimates required are merely aids to the judgment of the council, not limitations on its general power, and that the levy of a certain sum for the "general fund" is not invalid because it was not included in the estimates filed, nor because there was no detailed statement of the items of which it was made up. And under a provision like sec. 925-153, though the levy was void, equity would not set aside a sale of land based thereon and for other taxes without payment as a condition of relief, it not appearing that the tax levied in pursuance thereof was excessive or unequal: Hayes v. Douglas Co.. 92 Wis. 429.

Tax roll and warrant in cities; apportionment; school tax. SECTION 925-143. It shall be the duty of the city clerk to make out a complete tax roll in the manner and form provided by law, and as soon as practicable after the levy shall have been made by the council as prescribed in the preceding section, and the certificate of the county clerk showing the amount of state and county taxes apportioned to the city shall have been received, to cause the same to be extended upon such tax roll upon a uniform percentage by setting opposite the description of each lot, tract or parcel of land, and to the name of each