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the elders or deacons, church wardens or vestrymen thereof, and for want of such officers, any other person, being a member, or a stated hearer in said church, congregation, or society, shall publicly notify the congregation, of the time when, and the place where, the said election shall be held, at least fifteen days before the day of election; that the said notification shall be given, for two successive sabbaths, or days on which said church, congregation, or society shall statedly meet for public worship, preceding the day of election, that on the said day of election two of the elders or church wardens, and if there be no such officers, then two of the members of said church, congregation, or society, to be nominated by a majority of the members present, shall preside at such election, receive the votes of electors, be the judges of the qualifications of such electors, and the officers to return the names of the persons, who, by a plurality of votes shall be elected to serve as trustees for said church, congregation, or society; and the said returning officers, shall immediately thereafter certify, under their hands and seals, the names of the persons elected to serve as trustees for said church, congregarion, or society, in which certificate the name or title by which the said trustees and their successors shall forever thereafter be called and known, shall be particularly mentioned and described, which said certificate, being proved or acknowledged, as above directed, shall be recorded as aforesaid; and such trustees and their successors shall also thereupon, by virtue of this act, be a body corporate and politic, by the name or title expressed in such certificate, and shall have all the powers, immunities, and privileges conferred upon churches by the second section of this act, and shall be subject to all the restrictions and provisions contained in said section, and the register of deeds of every county for recording every certificate of incorporation by virtue of this act, shall be entitled to a fee of seventy-five cents, and no more.

Sec. 4. That every church, congregation, or society incorporated under the provisions of the third section of this act, Bye-laws. shall have power to enact bye-laws for its government and prescribe the term of office of its trustees and other officers.

Record to be kept.

Sec. 5. Every church, congregation, or society incorporated under the provisions of the third section of this act, shall keep a full and complete record of all ordinances, bye-laws, rules, meetings and proceedings thereof; and of the names of all persons who shall be elected officers thereof, and of all moneys received, paid out or expended by them, or any of them, in and about the affairs thereof: which record shall be always open to the inspection of its members, and shall be admitted in all courts as evidence of the matters therein stated.

WILLIAM SHEW,
Speaker of the House of Representatives.
MASON C. DARLING,

President of the Council.
APPROVED, February 8, 1847.

HENRY DODGE.

AN ACT

To authorize the supervisors of the town of Spring

Valley to correct the assessment roll and to extend the time for collecting taxes in said town.

Be it enacted by the Council and House of Representatives of the Territory of Wisconsin :

Section 1. That the supervisors of the town of Spring Assessment roll when cor

Valley, in the county of Rock, be, and are hereby authorized rected.

to correct the assessment roll for the year 1846, at any time before the first Monday in April next, in the same manner as they might have done before the first Monday in January

last, in pursuance of section fifteen of the act entitled “ an
act to amend an act entitled, “an act to provide for the gov-
ernment of the several towns in this territory, and the revi-
sion of county government.'”
Sec. 2. That said supervisors shall as soon as may be, af-

Duty of suter the correction of the assessment roll as herein provided, pervisors. deliver the roll by them so corrected and certified under their hands, to the clerk of said town, together with a certificate, therein setting forth said town's proportion of territorial and county tax, for the year 1846, as the same were apportioned by the board of supervisors of the county of Rock for said year. Sec. 3. It shall be the duty of the town clerk of said town

Duty of town within fifteen days after the assessment roll shall be deliver-clerk. ed to him, corrected as aforesaid, to make a transcript thereof, with the corrections and additions of the supervisors, and to carry out in suitable columns, the territorial, county, and town taxes in equal proportions, to the respective valuation as provided by law, and in an additional column to credit to each person to whom taxes may be charged as herein provided, the amount of taxes by him, her, or them paid upon the assessment roll for A. D. 1846, as the same shall appear from the return of the collector for said year, and thereupon to commit the same to the collector of said town, together with a precept in the name of the territory, commanding him to collect the taxes charged upon said transcript unless reduced by the credit as herein provided, in the same manner as is now provided by law, and to make return of his doings to said clerk, within sixty days after the date of said precept.

Sec. 4. It shall be the duty of the collector, within the Duty of coltime before mentioned, to collect the full amount of said tax- lector. es, except where the same may be reduced by credits as herein provided, in the same manner and under the same restriction as is now provided by law for collecting in all cases when collection can be made, and to return with his precept to the town clerk, the amount so by him collected, together with the delinquent, unassessed, or illegally assessed lands, within the time designated in the precept of the town clerk, in the same manner as is now provided by law.

surer.

When lands

Sec. 5. It shall be the duty of the town clerk to return to Delinquent

the treasurer of the county of Rock, a transcript of the list to be re- delinquent list to him returned, by the collector, of land turned to trea.

included in the assessment roll herein provided, certifying that the taxes therein charged were assessed upon the valuation of the assessor or assessors and supervisors of said town, that the amount charged to each tract is in just proportion to the whole amount of the town proportion of territorial and county taxes, apportioned by the county supervisors, and of such town taxes as were voted to be raised by said town at a regular town meeting, that they were committed to the town collector for collection, in pursuance to the provisions of the act, and by him returned according to law.

Sec. 6. It shall be the duty of the county treasurer to proto be sold for ceed to sell the lands described in said return as soon as may

be after receiving the same, giving four weeks previous no-
tice of the time and place, in one or more of the newspapers
printed in said county, said sale to be conducted in all other
respects, and returns thereof made as now provided by law,
which sale shall be as valid and binding in law, and re-
demption therefrom be made, and deeds given upon the same,
and with the same conditions, as is provided in other cases of
sales of lands for delinquent town or county taxes.

WILLIAM SHEW,
Speaker of the House of Representatives.
MASON C. DARLING,

President of the Council.
A PPROVED, February 8, 1847.

HENRY DODGE.

taxes,

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AN ACT

To authorize the village of Racine to aid in the

construction of a harbor.

purpose

the as

Be it enacted by the Council and House of Representatives of the Territory of Wisconsin:

SECTION 1. That the trustees of the village of Racine shall Tax for what have power for two years, during the years 1847 and 1848, levied. to levy a special tax of five thousand dollars in each year, for the purpose of continuing the construction of a harbor at the mouth of Root river, in said village.

Sec, 2. The said tax shall be levied on all property subject to taxation by the charter of the said village. Sec. 3. If said tax shall be levied during either of said Tax how

levied. years, the clerk of said village shall as soon as he shall be notified thereof, make out tax lists of the same upon sessment roll last made out by the assessors of said village, and deliver the same to the treasurer within fifteen days, in the same manner' as it is his duty to make out tax lists by the fifth and sixth sections of an act'approved February 16, 1842, entitled “An act to amend an act to incorporate the village of Racine.” Sec. 4. Upon the receipt of said tax list, and within one When tax to

be collected month thereafter, the treasurer of the said village shall proceed to advertise and collect said tax in the same manner as it is his duty to advertise and collect taxes by the said act approved February 16, 1842.

Sec. 5. The tax levied for the first year shall be a lien Tax when a on real estate from the time of the first advertisement of the lien on lands. treasurer; and the tax levied for the second year shall be a lien on real estate from the first day of April, 1848. Sec. 6. On the first day of April, in each year, there shall Special elec

tion when be a special election in said village, at which there shall be

held. elected three harbor commissioners, whose duty it shall be

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