Repairs of school house.

President and clerk to draw orders.

No interest in any contract.

proceedings of said board, and it shall, at the same time, submit for the consideration of the council, a statement of the estimate required for carrying on the schools for the ensuing year, specifying the amount required for teachers' wages and other items, separately and specifically. Nothing in this section contained shall prevent the mayor and common council from taking into consideration the amount to be received from the state from the income of the school fund, and the amount to be received from the county school tax during the ensuing year, and the common council may order and direct, by two-thirds vote, any other duty or thing to be done by said board.

SECTION 9. Whenever repairs to a larger amount than one hundred dollars shall, in the opinion of the board, be required for any one school house, they shall cause a statement to be made showing the repairs required, and an estimate of the cost thereof, to be laid before the common council; and whenever, in its opinion, another school house shall be required, it shall cause estimates of the cost of a site for such house or houses, and a plan of the proposed building or buildings, together with the estimates of the cost of the same to be made, and submit the same for the consideration of the common council, which shall forthwith take measures to raise a tax to defray the cost of such repairs, or the erection of such building or buildings and the purchase of a site or sites, unless there shall be a two-thirds vote of the whole number of aldermen of the city against the same, in which case such proposed repairs shall not be made, nor shall such site or sites be purchased, or building or buildings erected; and it shall be the duty of said board to enter into contracts for making such repairs or for the erection of such buildings or for the purchase of such sites, whenever it shall be made to appear that the necessary tax for the same has been levied or authorized by the mavor and council.

SECTION 10. It shall be the duty of the president and clerk of the board of education to draw orders on the city treasurer, payable out of the school fund, for teachers' and janitors' wages, and all other expendi tures authorized by this act, and said orders shall be paid by said treasurer out of the funds drawn upon, and in no other way shall the school fund be paid out by said treasurer.

SECTION 11. No member of the board of education shall have any interest, direct or indirect, in any contract made by said board, and every contract made, in which any member of said board shall have such in terest shall be absolutely void.

superintend.

SECTION 12. The duties of the city superintendent Duties of city shall be as follows:

ent.

1st. To examine all applicants for teachers' licen- Examine applises in the branches taught in the public schools of said cants. city, and if approved, give them certificates authorizing

them to teach in the city.

2d. To annul a teacher's certificate whenever he To annul certifmay think proper; provided, that such teacher shall icates. have the right to appeal to the board of education.

3d. To visit each school department in said city at To visit school. least twice each month.

4th. To report for the consideration of the board of Report text education such text books as he may think advisable books. and proper for the use of the schools, and to report such alterations therein, from time to time, as he may think most beneficial for the schools in said city.

5th. To report to the board of education at such Toreport. regular meeting, relative to the condition of the schools under his supervision, and particularly as to the average attendance at each school since the previous regular meeting, to make such recommendation as shall in his judgment conduce to their welfare, and perform such other duties as may be required of him by the board.

man: of num

6th. He shall, between the first and tenth day of Make stateSeptember in each year, make a statement of the number of children. ber of children, male and female, designated separately, over the age of four and under the age of twenty years, residing in the city on the last day of August, previous to the day of such report; and shall, on or before the tenth day of October in each year, make and transmit to the state superintendent a report containing the facts set forth in the general school laws of this state, a copy of which report he shall present to the board of education at its first meeting thereafter.

7th. He shall attend all the meetings of the board shall attend all of education, and make any suggestions he may think meetings. advisable relative to the government of the schools in

said city.

SECTION 13. Said board of education shall have Outside chil. dren may atpower to allow the children of persons not residing tend school. within the city to attend any of the schools in said city, upon such terms as said board shall by reso'ution prescribe.

SECTION 14. The territory embraced within the Independent limits of the city of Baraboo is hereby declared to be,

What property is subject to taxation.

Return of assessment roll,

Omissions in assessment.

and is, independent of the jurisdiction of the county superintendent of schools of the county of Sauk, and exempt from all taxation for his support and salary, and the superintendent of schools of Sauk county shall hereafter, after the termination of the present term, be elected independent of said city of Baraboo.

CHAPTER IX.

ASSESSING, LEVYING AND COLLECTING OF TAXES. SECTION 1. All property, real or personal within the city, except such as may be exempt by the laws of the state, shall be subject to taxation for the support of the city government, its schools, and the payment of its debts and liabilities, and the same shall be assessed in the manner hereinafter provided; and the assessor elected under this act shall have and possess the same powers, and be subject to the same duties and liabilities as township assessors, except so far as they may be altered by this act; provided, however that the common council may prescribe the form of assessment rolls, and more fully define the duties of assessors and make such rules and regulations in relation to revising, altering or adding to such rolls as they may from time to time deem advisable.

ŠECTION 2. The assessor shall return the said assessment roll to the board of equalization of the city on or before the first Monday in July in each and every year. The board of equalization may supply omissions in said roll, and for the purpose of equalizing the same may alter and add to, take from and otherwise revise and correct the same.

SECTION 3. If it shall appear to the assessor that any lot or parcel of land was omitted in the assessment roll of either or both of the preceding two years, and that the same was then liable to taxation, he shall in addition to the assessment of that year, assess upon the lot or tract so omitted for such year or years that it shall have been omitted, the just value thereof, noting the year when such omission occurred, and such assessment shall have the same force and effect as it would have had if made the year when the same was omitted; and the common council shall direct, in addition to the tax for the current year, such tax to be levied upon such lot or tract as the same would have been chargeable with had not the same been so omitted, and such tax shall be collected as other taxes or assessments for the current year. All lands shall be subject to taxes

that may have been omitted, in whosoever hands the same may have come. Should the tax or assessment upon any parcel of land be set aside or declared void by reason of any defect or informality in the assessing, levying, selling or conveying of the same, but not aflecting the equity and justice of the tax itself, the common council shall cause the tax or assessment so set aside or declared void, to be re-levied in such manner as they shall by ordinance direct; provided, that if the defect was in the assessment, the same shall be again assessed at such time as the common council shall direct, and the said tax or assessment so assessed shall be levied and continue a lien upon such lot or tract, and shall be collected as other taxes and assessments are collected under this act.

ization.

SECTION 4. The mayor, the city clerk, the assessor, Board of equaland one alderman from each ward, to be appointed by the common council, shall constitute the board of equalization. Such board of equalization shall meet on the first Monday of July, each and every year, at nine o'clock in the forenoon, and shall proceed in all respects as town boards are by law required to proceed, so far as the same is applicable, reviewing, correcting, equalizing the assessment roll of the city. The mayor shall be president of the board of equalization, and the city clerk the clerk thereof, and all changes made in said roll by said board shall be recorded by the clerk, and when finally completed the said assessment roll shall be filed with the city clerk.

be determined.

SECTION 5. On the first Monday of October in when tax is to each year, or within ten days thereafter, the common council shall determine the amount of taxes authorized by law and by this act, to be levied for general city purposes, for school purposes and for paying the city's indebtedness, due or to become due for the ensuing year, and shall by resolution levy the same, but no such resolution shall be adopted except by a vote of two-thirds of the members elect, which shall appear in the proceedings of the common council.

SECTION 6. All taxes and assessments, general or Taxes to respecial, levied under this act, shall be and remain a laud. lien upon the lands and tenements upon which they may be assessed, and upon all personal property of any person or body politic, assessed for personal taxes, from the date of the warrant for the collection thereof, until such taxes shall be paid, and no sales or transfers of such real property shall affect such lien. Any personal property belonging to the person taxed may be

Return of assessment to be transmitted.

City to be regarded as a town.

May levy a tax on city.

City clerk to make out as

sold for the payment of taxes upon personal property or real property.

SECTION 7. Before the annual meeting of the board of supervisors of the county of Sauk, and by the time required by the laws of this state for the return of assessments from the several towns, the city clerk shall transmit an abstract of the assessment roll to the county clerk of said county, who shall lay the same before the board of supervisors at their annual meeting.

SECTION 8. The board of supervisors shall regard the city of Baraboo as a town, in equalizing the assessment of the several towns in said county, as provided by law, but in such equalization shall consider the assessment roll of said city as an entire roll.

SECTION 9. The said board of supervisors may levy a tax or taxes upon such city, as now is or may be provided by law hereafter in relation to towns, and shall cause the amount of taxes so levied to be certified to the city clerk in the manner provided by law in relation to towns and town clerks, and in all transactions of the board of supervisors of said county, said city shall be regarded as a town, except as herein otherwise provided.

SECTION 10. Upon receiving the statement of the sesement roll. amount of taxes so levied, the city clerk shall make out upon the assessment roll, in columns left for that purpose, or upon a copy thereof, a complete statement of the several taxes levied for state, county, city or other purposes, and all delinquent taxes of any previous years, and all special taxeslevied by the common council since the making out of the annual tax list, in such separate columns as may be necessary, with the total footings carried out opposite each tract or lot of land or persons named therein, which statement shall be called the tax list of the city of Baraboo, and shall be preserved by said clerk as a record in his office, and shall have the same legal force and effect as the records of the common council.

Tax list prima facie evidence.

SECTION 11. The tax list made out and preserved as aforesaid shall be prima facie evidence in every court of record in this state, that every act or thing required by law to be done, relating to assessing or levying taxes, from the election of officers to the completion of the tax list inclusive, has been done regularly and correctly as required by law.

Duplicate cop.

SECTION 12. Immediately after making out the tax les to be made. list as aforesaid, the clerk shall make out a duplicate copy thereof, adding thereto in a separate column, five