preliminary registry, the Board shall complete the registry on the same day; but if there are more than that number of voters, they shall sit two days. They shall remain in session until 8 o'clock in the evening. They shall revise and correct the registry first by erasing the name of any person who shall be proved to their satisfaction by the oaths of two electors of the district to be not entitled to vote therein at the next ensuing election, unless such person shall appear and if challenged, shall answer the questions and take the oath hereinafter provided; secondly, by entering thereon the names of every elector entitled to vote in the district at the next election who shall appear before the Board and require it, and state his place of residence, giving street and number, if numbered, or location, as herein before provided, if challenged answer the questions, and take the oaths provided in case of challenge at an election; but if any person shall refuse to answer all such questions or to take such oath, his name shall not be registered. Any person who is not twenty-one years of age before the date when the registry is required to be corrected, but will be if he lives until the day of election, shall have his name put on the registry if he be otherwise qualified to be an elector. Any elector who did not vote at the previous general election shall be entitled to be registered either at the preliminary or the final registration of electors by appearing before the Board of Registration of his election district and establishing his right to be registered, or, instead of a personal appearance, he may make his application to be registered to the Board in writing. Such application shall state the name and period of continuous residence in the election district and place of residence therein, giving the number and street of the applicant, and, in case the person making the application is of foreign birth, he shall state when he came to the United States and to the State of Wisconsin, and the time and place of declaring his intention of becoming a citizen of the United States, and that he is entitled to vote at the election. Upon receiving such application, the Board of Registration shall register the name of such applicant, if it appears to the Board that the applicant is, by his statement, entitled to Such statement shall be made under oath, and shall be preserved by the Board and be filed in the office of the village or city clerk, as the case may be. All city and village clerks shall keep blanks for making the application for registration, as provided by this section. The form shall be prescribed by the Secretary of State. Every person named in this section shall be subject to the same punishment for any false statement or other offense in respect thereto as is provided in case of such false statement or other offense by an elector offering to vote at an election. After such registry shall have been fully completed on the days above mentioned, no name shall be added thereto by any person or upon any pretext. Within three days after the second meeting the said Board shall cause four copies of the registry to be made, each of which shall be certified by them to be a correct registry of the electors of their district, one of which shall be kept by each Inspector for use on election day, and one shall forthwith be filed in the office of the proper town, city or village clerk. All registries shall at all times be open to public inspection at the office where deposited without charge.

vote.

SEC. 24. On election day the Inspectors shall designate two of their number at the opening of the polls, who shall check the names of every elector voting in such district whose name is on the registry. No vote shall be received at any general election in any ward or election district defined in Section 20, if the name of the person offering to vote be not on said registry made at the second meeting as aforesaid, except as hereinafter provided; but in case any one shall, after the last day for completing such registry, and before such election, become a qualified voter of the district, he shall have the same right to vote therein at such election as if his name had been duly registered, provided he shall, at the time he offers to vote, deliver to the Inspectors his affidavit, in which he shall state the facts, showing that he has, since the completion of such registry, become a qualified elector of such district, and the facts showing that he was not such elector on the day such registry was completed, and shall also deliver to such Inspectors the affidavits of two freeholders, electors in such election district, corroborating all the material statements in his affidavit. In case any person who was a voter at the last previous general election shall not be registered, such person shall be entitled to vote on making affidavit that he was entitled to vote at the previous election, and that he has not become disqualified by reason of removal

from the election district or otherwise, since that election, which affidavit shall also be corroborated by the affidavits of two freeholders, as is provided for other non-registered voters. No one freeholder shall be competent to make at any one election corroborating affidavits for more than three voters. All of said affidavits shall be sworn to before some officer authorized by the laws of this State to take depositions. The Inspectors shall keep a list of the names and residence of the electors voting whose names are not on said completed registry, and attach said list to the registry and return it, together with all such affidavits, to the proper town, city or village clerk. No compensation shall be paid or received for taking or certifying any such affidavits. On the day following the election, one of said poll-lists and one copy of the registry so kept and checked shall be attached together and filed in the office of the proper town, city or village clerk, and the other of said poll-lists and copy of the registry so kept and checked shall be returned to the County Clerk with the returns of the election. Such Inspectors shall give notice by advertisement in a newspaper printed in the city, village or town where such registration was made, of the registry, and shall include in such notice all additions to and omissions from the preliminary list, and shall also state where the election is to be held. In case there be no newspaper printed in such city, village or town, such notice shall be given by posting copies thereof in three or more public places in each ward or election district in such city, village or town. For publication of such notice in any such newspaper the publisher thereof shall be entitled to the same compensation per folio as is prescribed for publishing other legal notices.

COMMON SCHOOLS.

SEC. 413. The formation of any school district shall be by written order of the Town Board, describing the territory embraced in the same, to be filed with the Town Clerk within twenty days after the making thereof. The Supervisors shall deliver to a taxable inhabitant of the district their notice thereof in writing, describing its boundaries, and appointing a time and place for the first district meeting, and shall therein direct such inhabitant to notify every quali fied voter of the district, either personally or by leaving a written notice at his place of resi dence, of the time and place of such meeting, at least five days before the time appointed therefor, and said inhabitant shall notify the voters of such district accordingly, and indorse thereon a return containing the names of all persons thus notified, and said notice and return shall be recorded as a part of the record of the first meeting in such district.

SEC. 414. In case such notice shall not be given, or the inhabitants of a district shall neglect or refuse to assemble and form a district meeting when so notified, or in case any school district having been formed or organized shall afterward be disorganized, so that no competent authority shall exist therein to call a special district meeting, in the manner hereinafter provided, notice shall be given by the Town Board, and served in the manner prescribed in the preceding section. Whenever a district meeting shall be called as prescribed in this and the preceding section, it shall be the duty of the electors of the district to assemble at the time and place so directed.

SEC. 415. Whenever it shall be necessary to form a district from two or more adjoining towns, the Town Boards of such towns shall meet together and form such districts by their written order, describing the territory embraced in such district, signed by at least two of the Supervisors of each town; and shall file one such order with the Town Clerk of each town, and deliver the notice of formation to a taxable inhabitant of such district, and cause the same to be served and returned in the time and manner hereinbefore prescribed; and any such district may be altered only by the joint action of the Town Boards of such towns in the same manner that other districts are altered.

SEC. 416. Every school district shall be deemed duly organized when any two of the officers elected at the first legal meeting thereof shall have consented to serve in the offices to which they have been respectively elected, by a written acceptance thereof filed with the clerk of the first meeting, and recorded in the minutes thereof; and every school district shall be considered

as duly organized after it shall have exercised the franchises and privileges of a district for the term of two years.

SEC. 425. The annual meeting of all school districts in which graded schools of two or more departments are taught, shall be held on the second Monday of July, and of all other school districts on the last Monday of September, in each year. The hour of such meeting shall be seven o'clock in the afternoon, unless otherwise provided by a vote of the district, duly recorded at the last previous annual meeting; but at any annual meeting a majority of the electors present may determine that the annual meeting of such district shall be held on the last Monday of August instead of the last Monday of September. Said determination to take effect when a copy of the proceedings of said annual meeting in reference to such change shall have been filed with the Town Clerk in which the schoolhouse of such district is situated, and to remain in force until rescinded by a like vote of the electors of such district.

SEC. 426. The Clerk shall give at least six days' previous notice of every annual district meeting, by posting notices thereof in four or more public places in the district, one of which shall be affixed to the outer door of the schoolhouse, if there be one in the district, and he shall give like notices for every adjourned district meeting when such meeting shall have been adjourned for more than one month; but no annual meeting shall be deemed illegal for want of due notice, unless it shall appear that the omission to give such notice was willful and fraudulent.

SEC. 427. Special district meetings may be called by the Clerk, or, in his absence, by the Directors or Treasurer, on written request of five legal voters of the district, in the manner prescribed for calling an annual meeting; and the electors, when lawfully assembled at a special m.eting, shall have power to transact the same business as at the first and each annual meeting, except the election of officers. The business to be transacted at any special meeting shall be particularly specified in the notices calling the same, and said notices shall be posted six full days prior to the meeting. No tax or loan or debt shall be voted at a special meeting, unless three-fourths of the legal voters shall have been notified, either personally or by a written notice left at their places of residence, stating the time and place and objects of the meeting, and specifying the amount proposed to be voted, at least six days before the time appointed therefor.

SEC. 428. Every person shall be entitled to vote in any school district meeting who is qualified to vote at a general election for State and county officers, and who is a resident of such school district.

ASSESSMENT AND COLLECTION OF DISTRICT TAXES.

SEC. 469. All school district taxes, unless otherwise specially provided by law, shall be assessed on the same kinds of property as taxes for town and county purposes; and all personal property which, on account of its location or the residence of its owner, is taxable in the town, shall, if such locality or residence be in the school district, be likewise taxable for school district

purposes.

BORROWING MONEY.

SEC. 474. Whenever, upon any unusual exigency, any school district shall, before the annual meeting, vote a special tax to be collected with the next levy, the district may, by vote, authorize the District Board to borrow for a period not exceeding one year a sum not exceeding the amount of such tax, and by such vote set apart such tax when collected to repay such loan, and thereupon the District Board may borrow such money of any person and on such terms and execute and deliver to the lender such obligation therefor, and such security for the repayment, including a mortgage or pledge of any real or personal property of the district, subject to the directions contained in the vote of the district as may be agreed upon and not prohibited by

law.

SEC. 498. Every District Clerk who shall willfully neglect to make the annual report for his district as required by law shall be liable to pay the whole amount of money lost by such

district in consequence of his neglect, which shall be recovered in an action in the name of and for the use of the district.

SEC. 499. Every Town Clerk who shall neglect or refuse to make and deliver to the County Superintendent his annual report, as required in this chapter within the time limited therefor, shall be liable on his official bond to pay the town the amount which such town or any school district therein, shall lose by such neglect or refusal, with interest thereon; and every County Superintendent who shall neglect or refuse to make the report required of him by this chapter to the State Superintendent shall be liable to pay to each town the amount which such town or any school district therein shall lose by such neglect or refusal, with interest thereon, to be recovered in either case in an action prosecuted by the Town Treasurer in the name of the

town.

SEC. 503. Every member of a district board in any school district in this State in which a list of text-books has been adopted according to law, who shall, within three years from the date of such adoption, or thereafter, without the consent of the State Superintendent, order a change of text-books in such district, shall forfeit the sum of fifty dollars.

SEC. 513. Every woman of twenty-one years of age and upward may be elected or appointed as director, treasurer or clerk of a school district, director or secretary of a town board under the township system; member of a board of education in cities, or county superintendent. SEC. 560. In reckoning school months, twenty days shall constitute a month and one hundred days five months.

ASSESSMENT OF TAXES.

SEC. 1035. The terms "real property," "real estate" and "land," when used in this title, shall include not only the land itself, but all buildings, fixtures, improvements, rights and privileges appertaining thereto.

SEC. 1036. The term "personal property," as used in this title, shall be construed to mean and include toll-bridges, saw-logs, timber and lumber, either upon land or afloat, steamboats, ships and other vessels, whether at home or abroad; buildings upon leased lands, if such buildings have not been included in the assessment of the land on which they are erected; ferry-boats, including the franchise for running the same; all debts due from solvent debtors, whether on account, note, contract, bond, mortgage or other security, or whether such debts are due or to become due; and all goods, wares, merchandise, chattels, moneys and effects of any nature or description having any real or marketable value and not included in the term "real property," as above defined.

SEC. 1037. The improvements on all lands situated in this State, which shall have been entered under the provisions of the act of Congress entitled "An act to secure homesteads to actual settlers on the public domain," approved May twentieth, one thousand eight hundred and sixty-two, and which shall be actually occupied and improved by the person so entering the same, or his heirs, shall be subject to taxation, and such improvements shall be assessed as personal property. All taxes levied thereon shall be collected out of the personal property of the occupant of such lands, and in no other manner.

SEC. 1038. The property in this section described is exempt from taxation, to wit: 1. That owned exclusively by the United States or by this State, but no lands contracted to be sold by the State shall be exempt.

2. That owned exclusively by any county, city, village, town or school district; but lands purchased by counties at tax sales shall be exempt only in the cases provided in Section Eleven Hundred and Ninety-one.

3. Personal property owned by any religious, scientific, literary or benevolent association, used exclusively for the purposes of such association, and the real property, if not leased, or not otherwise used for pecuniary profit, necessary for the location and convenience of the buildings of such association, and embracing the same not exceeding

ten acres; and the lands reserved for grounds of a chartered college or university, not exceeding forty acres; and parsonages, whether of local churches or districts, and whether occupied by the pastor permanently or rented for his benefit. The occasional leasing of such buildings for schools, public lectures or concerts, or the leasing of such parsonages, shall not render them liable to taxation.

4. Personal property owned and used exclusively by the State or any county agricultural society, and the lands owned and used by any such society exclusively for fair grounds. 5. Fire engines and other implements used for extinguishing fires, owned or used by any organized fire company, and the buildings and necessary grounds connected therewith, owned by such company, and used exclusively for its proper purposes.

6. The property of Indians who are not citizens, except lands held by them by purchase. 7. Lands used exclusively as public burial-grounds, and tombs and monuments to the dead

therein.

8. Pensions receivable from the United States.

9. Stock in any corporation in this State which is required to pay taxes upon its property in the same manner as individuals.

10. So much of the debts due or to become due to any person as shall equal the amount of bona-fide and unconditional debts by him owing.

11. Wearing apparel, family portraits and libraries, kitchen furniture and growing crops. 12. Provisions and fuel provided by the head of a family to sustain its members for six months; but no person paying board shall be deemed a member of a family.

13. All the personal property of all insurance companies that now are or shall be organized or doing business in this State.

14. The track, right of way, depot grounds, buildings, machine-shops, rolling-stock and other property necessarily used in operating any railroad in this State belonging to any railroad company, including pontoon, pile and pontoon railroads, and shall henceforth remain exempt from taxation for any purpose, except that the same shall be subject to special assessments for local improvements in cities and villages and all lands owned or claimed by such railroad company not adjoining the track of such company, shall be subject to all taxes. The provision of this subdivision shall not apply to any railroad that now is or shall be operated by horse-power, whether now or hereafter constructed in any village or city.

15. The property, except real estate, of all companies which are or shall be engaged in the business of telegraphing in this State.

16. The real estate of the Home of the Friendless in the city of Milwaukee, not exceeding one lot in amount, is exempted, so long as the same shall continue to be used as such home. 17. All property of any corporation or association formed under the laws of this State for the encouragement of industry by agricultural and industrial fairs and exhibitions, which shall be necessary for fair grounds, while used exclusively for such fairs and exhibitions, provided the quantity of land so exempt shall not exceed forty acres. 18. Such tree-belts as are or may be planted and maintained in compliance with chapter sixty-six of one of these statutes.

SEC. 1191. Real property, upon which the county holds any certificates of tax sale, shall continue liable to taxation and to sale for unpaid taxes, and the county shall be the exclusive purchaser at the sale; but when a tax deed shall be issued to the county, and it shall hold tax certificates of sale unredeemed on the same property for two successive years subsequent to the date of the sale on which such deed shall issue, including certificates of sale made prior to the passage of these statutes, such property shall thereafter be exempt from taxation until the same is sold by the county. The County Clerk shall annually, before the first day of June, furnish to the Assessors of each town a list of the lands in such town exempt under this section. Nothing in this section shall be so construed as to apply to lands owned by minors, married women, widowed women, idiots or insane persons.