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, APPROVED, February 8, 1947. HENRY DODGE. President of the Council. 1 Assessment rected. 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 roll when cor- Valley, in the county of Rock, be. and are hereby authorized 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 government of the several towns in this territory, and the revision of county government."" SEC. 2. That said supervisors shall as soon as may be, afDuty of su ter 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 redu ced 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. Duty of col SEC. 4. It shall be the duty of the collector, within the time 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. Delinquent list to be re turned to trea surer. When lands taxes. SEC. 5. It shall be the duty of the town clerk to return to the treasurer of the county of Rock, a transcript of the delinquent list to him returned, by the collector, of land 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 notice 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 redemption 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. APPROVED, February 8, 1847. HENRY DODGE. President of the Council. AN ACT To authorize the village of Racine to aid in the construction of a harbor. Be it enacted by the Council and House of Representatives of the Territory of Wisconsin: purpose 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. levied. SEC. 3. If said tax shall be levied during either of said Tax how years, the clerk of said village shall as soon as he shall be notified thereof, make out tax lists of the same upon the assessment 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, 1812, entitled "An act to amend an act to incorporate the village of Racine." be collected. SEC. 4. Upon the receipt of said tax list, and within one When tax to 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, 1812. lien on lands. 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 treasurer; and the tax levied for the second year shall be a lien on real estate from the first day of April, 1848. tion when SEC. 6. On the first day of April, in each year, there shall Special elecbe a special election in said village, at which there shall be elected three harbor commissioners, whose duty it shall be held. Commissioners to give bond. to expend all monies raised in pursuance of this act, or otherwise accruing to said village for the same purpose, in the future construction and improvement of the said harbor. SEC. 7. The said harbor commissioners shall hold their offices for one year, and until their successors shall be chosen and qualified. Before entering upon the duties of their of fice, they shall execute to the trustees of the village of Racine, bonds in the sum of ten thousand dollars, conditioned for the faithful performance of the duties of their office, with sureties to be approved by said trustees. They shall receive such reasonable compensation for their services as shall be fixed by said trustees. On the first day of March next after Report to be their election, they shall make out a written report of all their proceedings during the previous year, in which they shall give a detailed statement of all the monies or other property received by them, the manner in which it was expended, mentioning the amount paid to every person, and also the amount of work done on said harbor; and on the same day they shall file said report in the office of the clerk of said village. made out. Qualification of voters. Tax when levied. SEC. 8. Every person whose name shall be on the assessment roll of said village made out by the assessors thereof last previous to any special election authorized by this act, and who shall be a legal voter in said village, and no others, shall be entitled to vote for said harbor commissioners, and also whether the tax authorized by this act shall be levied in any year. SEC. 9. At the said special election a vote shall be taken upon the question whether any tax authorized by this act shall be levied for the ensuing year; and no such tax shall be levied unless a majority of the votes cast upon that ques tion shall be in favor of the same. SEC. 10. Such special elections shall be conducted in the same manner as elections for corporation purposes in said village are conducted. The election of harbor commissioners shall be decided by a plurality of votes. SEC. 11. The trustees of the said village shall draw or ders on the treasury for monies raised in pursuance of this |