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SEC. 24. The trustees shall have power to levy and collect, annually,a tax on all property subject to taxation in said corporation not exceeding the rate of fifty cents on every one hundred dollars of the assessment valuation thereof.

sors.

SEC. 25. It shall be the duty of the assessor between the first Duty of assesday of April and the first day of May in each year, to make out an assessment roll in which he shall set down the names of all the taxable inhabitants of said corporation, and the names so far as they [he] can ascertain, of non-residents who shal own real estate therein, and the description, quantity and value of all the property subject to taxation in said village, and deposite the same with the clerk, on or before the said first day of May, in each year; and the said assessor shall assess all the property subject to taxation within the said corporation at its cash value at the time of making such assessment.

SEC. 26. It shall be the duty of the clerk, annually, on the Duty of clerk. first Monday of May, to lay the assessment roll before the trustees, at which time they shall meet and determine the rate per centum to be taxed on the assessment roll for the current year; at which time any person feeling aggrieved at the value the assessor may have put upon his or her property, may appeal to the board of trustees, who may alter the same as justice may require; and when the said trustees shall have determined the rate per centum to be taxed on the assessed value of property as contained in the assessment roll as aforesaid, it shall be the duty of the clerk in the month of May, to make out, in accordance with such determination a schedule of all the property, as contained in said assessment roll after the same shall have been corrected by said trustees, together with the names of the owners thereof, when known, annexing to each lot or other kind of property the amount of taxes which shall be chargeable on the same, agreeably to the assessment, and the rate per centum of taxation as fixed by the trustees, which schedule shall be called the tax list, and shall be recorded in a book to be by him kept for that purpose, and the said tax list or the record thereof, shall either of them be conclusive evidence of the amount of corporation taxes assessed for the year, for which the same shall be made out and dated.

SEC. 27. It shall be the duty of the clerk to complete and re

Treasurer to

cord the tax list as aforesaid, and deliver the same to the treasurer in the month of May and make a record of such delivery in the book where such list shall be recorded, which record shall be conclusive evidence of such delivery, and the tax assessed on real estate shall be a lien on the same from the first day of May,until such tax shall be paid, together with all penalties and costs which may accrue thereon agreeably to the provisions of this act.

SEC. 28. Upon the receipt of the tax list as aforesaid, it shall be the duty of the treasurer to give public notice in a newspaper printed in said corporation, if there is one, and if none, then by posting up notices in three of the most public places, that such tax list has been committed to him for the purpose of collecting the taxes thereon, and that he will receive payment for taxes at his of fice until the first day of September then ensuing, subject to a deduction of five per centum if paid before the said first day of September.

SEC. 29. If the taxes are not paid to the treasurer on or before collect taxes. the first day of September, he may proceed to collect the same

Treasurer to advertise.

Proviso.

by distress and sale of the goods and chattels of the persons charged, giving six days notice of the time and place of such sale, by written notices set up in three public places in said village.

SEC, 30. In case the tax on any lot or other piece of land shall remain unpaid on the first day of October, and there are no goods or chattels of the person charged there with to be found, it shall be the duty of the treasurer to make out a general advertisement stating that all lots and other pieces of land upon which the taxes have not been paid will be sold by him on the third Monday of December, at a place to be therein mentioned, for the purpose of paying the taxes which may be assessed thereon, together with all costs and other liabilities which shall accrue by advertisements and sale, agreeably to the provisions of this act. Such advertisement shall be published four successive weeks, commencing in the month of October, in a newspaper printed in said corporation if there be one,and if not,by posting up the same in three of the most public places: Prorided, that in case of assessment of taxes in gross upon any tract or lot of land, the treasurer upon the application of any claimant or owner of a part thereof, either divided or undivided, shall receive a part of the taxes, interest and charges due thereon, proportionate to the quantity of such lot or tract

so owned or claimed, and the balance of such taxes, interest and charges shall be a lien only on the remainder of such lot or tract of land.

sell lands.

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SEC. 31. On the third Monday of December, the treasurer Treasurer to shall commence the sale of the said lots and lands, and continue the same from day to day until all shall have been offered for sale. When a lotor tract of land shall be offered for sale, the treasurer shall designate what part or portion of the same shall be sold, if less portion than the whole tract shall be bid, and shall give to the purchaser a certificate describing the lands sold with sufficient certainty, stating the sum paid therefor, including fees, and the time when the purchaser will be entitled to a deed for the said land, and if the person claiming title to the lots or lands described in such certificate shall not within three years from the date thereof, pay to the purchaser or to the treasurer for the use of the purchaser, his heirs or assigns, the sum mentioned in such certificate, together with the interest thereon, at the rate of twenty-five per cent per annum from the date of such certificate, the treasurer shall, at the expiration of said three years execute to the purchaser, his heirs or assigns, a conveyance of the lots or lands so sold, which conveyance shall vest in the person or persons to whom it shall be given an estate in fee simple, and the said conveyance shall be prima facia evidence that the sale was regular according to the provisions of this act, and every such conveyance executed by the treasurer under his hand and seal in the name and on the behalf of the village of Madison, and the execution thereof witnessed and acknowledged as by law in other cases provided, may be given in evidence, and recorded in the same manner and with the like effect as a deed regularly acknowledged by the granfor may be given in evidence and recorded: Provided, That no Proviso. deed given in pursuance of this act, shall have any validity or force where the taxes shall have been paid previous to such sale. SEC. 32. It shall be lawful for the trustees aforesaid, to appoint an agent to attend any sale of lands made for the purpose of appoint agent collecting taxes due said corporation, and bid off lands for the taxes and charges due thereon, in the name of said trustees, and the said trustees and their successors shall acquire by such purchase, in trust for the corporation, all the rights which might have been acquired by any other purchaser: Provided, That the said

Trustees may

Provi

Treasurer to advertise.

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Fees of treas. urer,

How to redeem lands

agent shall not purchase any lands in the name of the trustees. until the same shall have been once offered and not bid upon by other persons.

SEC. 33. In the month of July of each year, the treasurer shall publish in some newspaper printed in said village, if one be published therein, and if not, in some paper printed nearest thereto, for three weeks successively an advertisement stating each lot and tract of land which will be forfeited in the ensuing December, (stating the day thereof) if the taxes and charges upon the same are not paid before that day, together with the amount of such taxes and charges, and shall also post up three copies of said notice, in three puclic places in said village during the month of July. As soon as the treasurer shall have advertised as aforesaid, he shall make a record of the same upon some book by him kept for that purpose.

SEC. 34. Upon all lots or tracts of land, on which the taxes shall not be paid before the first day of October, as aforesaid, and which shall be advertised for sale for non-payment of taxes, and upon all lots or pieces of land sold as aforesaid, it shall be lawful for the treasurer to demand and receive the following fees: For each tract or lot of land advertised for sale, three cents; for each certificate of sale, twelve and a half cents; for certifying the sum necessary to redeem any lot or tract of land sold, twelve and a half cents; for each deed or conveyance executed by him for one lot or tract, one dollar; for each additional tract included in one deed, by order of the purchaser, five cents. The said fees shall be paid by the person receiving the deed, except for advertising where the taxes shall be paid before sale, in which case the person paying the taxes shall be chargeable with, and pay the fees for advertising.

SEC. 35. If any person who shall purchase any lot or tract of land in pursuance of the provisions of this act, shall pay any tax sold for taxes, returned subsequent to such purchase, on such lot or piece of land, the person who shall redeem such lot or piece of land, shall pay the amount of such tax with interest.

Who to license groceries, &c.

SEC. 36. The trustees shall have the sole right of licensing and regulating groceries, victualling houses, taverns, shows, public exhibitions and theatrical or other entertainments, and also the sale of strong and spirituous liquors within said corporation, and shall have power to fix such rates of licenses, and enact such by-laws on the subject, with penaltics for the branch thereof as

they may think proper, and to collect such penalties in the same manner provided for collecting other penalties by this act: Provided, that any and every person licensed by said corporation, shall be required to pay such additional tax for license as now 1s, or may hereafter be prescribed by law, to be paid into the county treasury, and the county commissioners of Dane county shall have power and authority to sue for and collect such additional tax for the use of the county.

SEC. 37. All persons entitled to vote as aforesaid, and who shall have resided within said corporation six months immediately previous to an election therein, shall be entitled to vote at any election or meeting authorized by this act.

SEC. 38. This act shall be considered a public act, and may be altered, amended or repealed, by any future Legislature.

SEC. 39. The trustees of said corporation shall have power and Power of trus are hereby authorized to construct and maintain a dam across the tees. Catfish river at the outlet of the Fourth Lake, and to locate and construct a canal from the third to the fourth of the Four Lakes, from such points on said lakes as a majority of them shall select, and to lease the water power created thereby for the benefit of said corporation, for such term of years as they, or a majority of them shall deen the most advantageous to said corporation.

SEC. 40. The expense of erecting the dam and constructing Darm how con the canal aforesaid, shall be paid by such voluntary donations as structed. tmay be made to the said President and Trustees for that purpose, or by leasing the same a given number of years for the completion of the work contemplated in the preceding section of this act; but no tax shall ever be levied by the trustees of said corporation to defray any part of such expense, and the president and trustees of the said corporation are hereby authorized and empowered to use any street in the said village, for the purpose of locating and constructing the canal contemplated in the preceding section of this

act.

SEC. 41. In the erection of said dam, the trustees shall cause a slide or chute to be constructed to admit the free passage of fish over the same.

SEC. 42. In the construction of said canal, the said trustees, or any person claiming under them, shall not enter upon any land or town lot owned by any other person, without first having obtained the consent of the owner thereof, in writing.

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