treasurer shall proceed as in other cases of delinquent taxes to advertise and sell the said lands by separate sale for the nonpayment of such certificate and in case there is no other bidder shall bid in the same in the name of the county in all respects as in other tax sales and under the provisions of law relating to the sales of lands by county treasurers for non-payment of taxes. The lien of such special assessment and of the certificates of sale therefor issued by the county treasurer shall be subordinate to the lien of the general taxes on the same property.

Redemption of delinquent tax, how made. SECTION 3. Redemption from such special assessment tax and tax sale may be made by payment of the amount with the like interest and charges within the same time and in the same manner that redemption may be made from general taxes and tax sales after delinquent return. Upon such redemption the amount collected, exclusive of collection fees and charges shall be paid to the owner of the special assessment certificate or his assigns upon demand. If redemption be not made the certificate of such sale shall be assigned to the owner of the special assessment certificate or his assigns upon payment of the fees and charges included therein, in the manner that other tax certificates may be assigned. Thereafter and at and within the time limited by law in the case of tax certificates of sale, for other taxes the owner and holder of such tax certificate of sale may apply to the county clerk, and have issued to him upon said tax certificate of sale a tax deed of the land therein described, under the same conditions and with the same force and effect as provided by law in the case of other tax certificates of sale.

Effect of issue of tax certificate. SECTION 4. After the expiration of nine months from the date of said tax certificate of sale, the same shall be conclusive evidence of the regularity and legality of all proceedings up to and inclusive of the issue thereof; and the owner of such of such assessment certificate or such tax certificate of sale issued thereon, may transfer the same by endorsement and delivery and the shall continue a lien upon the land affected thereby in favor of the owner of such assessment certificate or the tax certificate of sale issued thereon, from the time said lien attaches as provided in the city charter, up to and until the issue of a deed upon such tax certificate of sale, and the owner and holder of such assessment certificate or tax certificate of sale issued thereon may have, and enforce any and all other remedies given by law for the collection of the same, or for the collection of other tax cer

tificates of sale in this state, except that he shall have no right to recover from the city or county issuing the same.

SECTION 5. This act shall take effect and be in force from and after its passage and publication. Approved March 23, 1901.

No. 389, S.]

[Published March 26, 1901.

CHAPTER 72.

AN ACT relating to loans from the trust funds.

The people of the state of Wisconsin represented in senate and assembly do enact as follows:

Date when interest and principal become due. SECTION 1. The annual interest and installments of principal of all loans granted hereafter from the trust funds of the state to counties, towns, villages, cities or boards of education and school districts, shall be payable on the first day of February of each year after the granting of such loans.

Conflicting laws repealed. SECTION 2. All acts and parts of acts and provisions of law conflicting with the provisions of this act are hereby repealed.

SECTION 3. This act shall take effect and be in force from and after its passage and publication.

Approved March 23, 1901.

the polls will be opened and closed. Such notice shall be signed by the town, city or village clerk, and be published in one or more newspapers in the town, city or village for three successive weeks prior to the election; if no newspaper be published therein, such notice shall be posted in four of the most public places in the town, city or village, at least twenty days prior to the election. Such election shall be held at the usual place or places of holding elections, unless the board or council shall, in the resolution hereinbefore provided for, designate some other place or places. The election shall be conducted by the officers who are required to conduct the regular town, city or village election and in a similar manner as near as may be, and the polls shall be open between such hours as are now designated respectively for such elections, and the result thereof shall be determined by them, and returned to the town, city or village clerk, who shall record the same in full, and also the notice of election given by him. The ballots shall be provided by the respective town, city or village clerk, and shall be substantially in the following form:

For Bonds.

Against bonds.

Mark a X in the square under the one you wish to vote for. They may have the endorsements provided by law for ballots for general election and shall be marked by the voter and counted in a similar manner: Provided no such ballot shall be counted on the question of issuing bonds unless a mark is made thereon applicable to it. And provided further that when any such special election is held at the same time as a regular town, city or village election, then such form of ballot, instead of being separate may be printed upon the official ballot to be voted at such election. If a majority of the ballots cast shall be in favor of the issuing of bonds, the chairman and clerk of the town, the mayor and clerk of the city, or the president and clerk of the village, as the case may be, subject to the direction of the board or council, may issue bonds to the amount stated in the call, and sell or hypothecate the same for the purpose of raising money for the object stated in the notice of the election; but no bond shall be issued if a majority of the ballots cast shall be against the issue of the bonds.

SECTION 2. This act shall take effect and be in force, from and after its passage and publication.

Approved March 23, 1901.

No. 123, A.]

[Published March 27, 1901.

CHAPTER 75.

AN ACT to amend section 4733 of the Wisconsin statutes of 1898, so that it shall provide that the time during which any escaped prisoner shall be unlawfully absent from the prison shall not be computed as a part of the term for which he was sentenced.

The people of the state of Wisconsin represented in senate and assembly do enact as follows:

Sentence, when to commence; conviction for more than one offense. SECTION 1. Section 4733 of the Wisconsin statutes of 1898, is hereby amended by adding thereto the following: "and provided further that when any convict confined in said prison shall escape therefrom, the time during which he unlawfully remains absent from the prison after such escape, shall not be computed as any part of the term for which such prisoner was sentenced to be confined in the prison;" said section as so amended will read as follows: Section 4733. The sentence of any convict to imprisonment in the state prison shall be for a certain term of time, to commence at twelve o'clock, noon, on the day of such sentence, but any time which may elapse after such sentence, while such convict is confined in the county jail or is at large on bail, or while his case is pending in the supreme court upon writ of error or otherwise, shall not be computed as any part of the term of such sentence; provided that when any person is convicted of more than one offense at the same time the court may impose as many sentences of imprisonment as the defendant has been convicted of offenses, each term of imprisonment to commence at the expiration of that first imposed, whether that be shortened by good conduct or not; and provided further that when any convict confined in said prison shall escape therefrom, the time during which he unlawfully remains absent from the prison after such escape shall not be

computed as any part of the term for which such prisoner was sentenced to be confined in the prison.

SECTION 2. This act shall take effect and be in force, from and after its passage and publication. Approved March 23, 1901.

No. 63, A.]

[Published March 27, 1901.

CHAPTER 76.

AN ACT to amend subdivision 1 of section 3935, of the Wisconsin statutes of 1898, relating to allowance to widows.

The people of the state of Wisconsin represented in scnate and assembly do enact as follows:

Allowance to be made whether widow waives or accepts provisions of will. SECTION 1. Subdivision 1 of section 3935 of the Wisconsin statutes of 1898, is hereby amended so as to read as follows: Allowance to Widows. 1. The widow, if any, shall be allowed all her articles of apparel and ornaments, also all wearing apparel, family pictures and ornaments of the deceased, except such as may have been specifically bequeathed by the deceased, also the household furniture of the deceased, not exceeding in value two hundred fifty dollars, also all provisions and fuel on hand provided for family use, also other personal property to be selected by her, not exceeding in value two hundred dollars. This allowance shall be made whether the widow waives or accepts the provisions made for her in the will of her husband or when no provision is made for her, as well as when he dies intestate.

SECTION 2. This act shall take effect and be in force, from and after its passage and publication.

Approved March 23, 1901.