orably discharged union soldiers, one to serve three years, one to serve two years and one to serve one year from the date of appointment as "the soldiers' relief commission" of such county. Such commission shall be organized by the election of one of their number as chairman and one as secretary; said judge shall fill all vacancies for the unexpired term and after the expiration of the terms of those first appointed shall annually appoint one person as a member of such commission for the term of three years. He shall require the members of the commission to execute to the county a joint and several bond, or each an individual bond, with sufficient sureties to be approved by him, in a sum equal to the tax levied in the current year for expenditure by the commission; said bond or bonds shall be filed with the county clerk." Individual bonds validated. SECTION 2. Every individual bond heretofore given by a member of any soldiers' relief commission as an intended compliance with section 1529d of the Wisconsin statutes shall have the same force and effect as if section 1 of this act had been in full force and effect at the time such bond was given. SECTION 3. This act shall take effect and be in force from and after its passage and publication. Approved March 27, 1903. No. 340, S.] [Published March 28, 1903. CHAPTER 35. AN ACT to provide that the commissioners of taxation shall be the state board of assessment for the taxation of express, sleeping car, freight line and equipment companies, and to amend section 3 of chapters 111, 112, 113, and 114 of the laws of 1899. The people of the state of Wisconsin represented in senate and assembly do enact as follows: State board of assessment, when to meet and levy tax. SECTION 1. Section 3 of chapter 111 of the laws of 1899 is hereby amended to read as follows: Section 3. The commissioners of taxation, the first assistant commissioner of taxation and the second assistant commissioner of taxation shall be ex-officio a state board of assessment, and as such shall make an annual assessment of the property of express companies within the state for the purpose of levying and collecting taxes thereon as hereinafter provided. The secretary of the commissioner of taxation shall be the secretary of the board. The said board shall meet at the capitol annually on the third Wednesday of August and continue in session from day to day unless adjourned for a longer time until their business is finished. The said board shall assess and levy a tax upon the property of any such express company within this state. The secretary of the board shall, by registered letter, give notice to the officer of such company attesting its report immediately. after the filing thereof, of the time and place such company may appear and be heard in respect to the assessment to be made upon its property. State board of assessment, when to meet and levy tax. SECTION 2. Section 3 of chapter 112 of the laws of 1899 is hereby amended to read as follows: Section 3. The commissioner of taxation, the first assistant commissioner of taxation and the second assistant commissioner of taxation shall be ex-officio a state board of assessment and as such shall make an annual assessment of the property of sleeping car companies within this state for the purpose of levying and collecting taxes thereon as hereinafter provided. The secretary of the commissioner of taxation shall be the secretary of the board. The said board shall meet at the capitol annually on the third Wednesday of August and continue in session from day to day unless adjourned for a longer time until their business is finished. The said board shall assess and levy a tax upon the property of any such sleeping car company within this state. The secretary of the board shall, by registered letter, give notice to the officer of such company attesting its report immediately after the filing thereof, of the time and place such company may appear and be heard in respect to the assessment to be made upon its property. State board of assessment, when to meet and levy tax. SECTION 3. Section 3 of chapter 113 of the laws of 1899 is hereby amended to read as follows: Section 3. The commissioner of taxation, the first assistant commissioner of taxation and the second assistant commissioner of taxation shall be ex-officio a state board of assessment and as such shall make an annual assessment of the property of freight line companies within this state for the purpose of levying and collecting taxes thereon as hereinafter provided. The secretary of the commissioner of taxation shall be the secretary of the board. The said board shall meet at the capitol annually on the third Wednesday of August and continue in session from day to day unless adjourned for a longer time until their business is finished. The said board shall assess and levy a tax upon the property of any such freight line company within this state. The secretary of the board shall, by registered letter, give notice to the officer of such company attesting its report immediately after the filing thereof, of the time and place such company may appear and be heard in respect to the assessment to be made upon its property. State board of assessment, when to meet and levy tax. SECTION 4. Section 3 of chapter 114 of the laws of 1899 is hereby amended to read as follows: Section 3. Section 3. The commissioner of taxation, the first assistant commissioner of taxation and the second assistant commissioner of taxation shall be ex-officio a state board of assessment and as such shall make an annual assessment of the property of equipment companies within this state for the purpose of levying and collecting taxes thereon as hereinafter provided. The secretary of the commissioner of taxation shall be the secretary of the board. The said board shall meet at the capitol annually on the third Wednesday of August and continue in session from day to day unless adjourned for a longer time until their business is finished. The said board shall assess and levy a tax upon the property of any such equipment company within this state. The secretary of the board shall, by registered letter, give notice to the officer of such company attesting its report immediately after the filing thereof, of the time and place such company may appear and be heard in respect to the assessment to be made upon its property. SECTION 5. This act shall take effect and be in force from and after its passage and publication. Approved March 27, 1903. 4 No. 150, S.] [Published March 28, 1903. CHAPTER 36. An ACT to change the boundaries of the towns of Crandon, North Crandon, Caswell and Wabeno, in Forest county, and to create from the territory of the towns of Crandon, North Crandon, Caswell and Wabeno, in Forest county, the towns of Hiles and Laona, and establishing the township system of school government therein. The people of the state of Wisconsin represented in senate and assembly do enact as follows: Town of Hiles defined. SECTION 1. All that certain territory now embraced within the boundaries of the town of Crandon, in Forest county, to-wit: Townships thirty-seven, thirtyeight and thirty-nine north, of range twelve east, and all of that certain territory now embraced within the boundaries of the town of North Crandon, in said county of Forest, to-wit: Townships forty, forty-one and forty-two north, of range twelve east, is hereby set off and detached from said towns of Crandon and North Crandon, in said county of Forest, and is hereby created and constituted a separate town to be known and desig nated as the town of Hiles, in said Forest county. Town of Laona defined. SECTION 2. All that certain territory now embraced within the boundaries of the town of Caswell in Forest county, to-wit: The north half (being sections one to eighteen inclusive) of township thirty-five and township thirty-six north, of range sixteen east, and all that certain territory now embraced within the town of Wabeno, in said Forest county, to-wit: Township thirty-five and thirty-six north, of range fourteen east, and the north half (being sections one to eighteen inclusive) of township thirty-five and township thirtysix north, of range fifteen cast, is hereby set off and detached from said towns of Caswell and Wabeno, in said county of Forest, and is hereby created and constituted a separate town to be known and designated as the town of Laona, in said Forest county. Territory detached. SECTION 3. All that certain territory within the boundaries of and embraced in the town of Caswell, in Forest county, Wisconsin, to-wit: The south half (being sections nineteen to thirty-six inclusive) of township thirty-five north, of range sixteen east, is hereby set off and detached from the town of Caswell in said county, and is hereby attached to and made a part of the town of Wabeno, in said Forest county, Wisconsin. Assets and liabilities apportioned. SECTION 4. The assets and liabilities of said town of Crandon to be apportioned to the said town of Hiles shall bear the same ratio to the whole of said assets and liabilities of said town of Crandon as the assessed valuation for the year 1902, of the taxable property of the above detached territory from the town of Crandon bears to that of the assessed valuation for the year 1902 of the whole of the taxable property of said town of Crandon, as shown by the assessment rolls for the said year 1902. SECTION 5. The assets Assets and liabilities apportioned. and liabilities of the said town of North Crandon to be apportioned to the said town of Hiles shall bear the same ratio to the whole of said assets and liabilities of said town of North Crandon as the assessed valuation for the year 1902 of the taxable property of the above detached territory from the town of North Crandon bears to that of the assessed valuation for the year 1902 of the whole of the taxable property of said town of North Crandon, as shown by the assessment rolls for the said year 1902. Assets and liabilities apportioned. SECTION 6. The assets and liabilities of the said town of Caswell to be apportioned to the said town of Laona shall bear the same ratio to the whole of said assets and liabilities of said town of Caswell as the assessed valuation for the year 1902 of the taxable property of the above detached territory from the town of Caswell and by this act made a part of the town of Laona, bears to that of the assessed valuation for the year 1902 of the whole of the taxable property of the said town of Caswell, as shown by the assessment rolls for the said year 1902. Assets and liabilities apportioned. SECTION 7. The assets and liabilities of the said town of Caswell to be apportioned to the said town of Wabeno shall bear the same ratio to the whole of said assets and liabilities of said town of Caswell as the assessed valuation for the year 1902 of the taxable property of the above detached territory from the town of Caswell and attached to the town of Wabeno bears to that of the assessed valuation |