WISCONSIN BLUE BOOK


  When such powers have been granted, the board is empowered to
provide the unincorporated villages with the usual urban improvements
and conveniences, the cost of which is, however, assessed directly
against the property within the boundaries of the village. These
boundaries are to be carefully designated and recorded with the town
clerk. In this way the rural part of the town is not called upon to
share the cost of village services.


Typical town halls.


  The final step is the incorporation of the village. In this case the
inhabitants set up their own government, keep all the taxes for their
own use, and obtain separate representation on the county board of
supervisors. One hundred and fifty people living on an area of one-
half square mile or 200 people on a larger area have the privilege
of incorporating as a village. They may likewise vote to dissolve an
incorporated village. After dissolution it reverts to the town or towns
from which it was taken. The people of the town not in the village
area have no voice in either procedure. After a village reaches a
population of 1,200 it may incorporate as a city. All these units of
government are illustrated in Figure 1.

               Underpopulated and Undervalued Towns
  In the northern and central parts of Wisconsin there are many
towns with small populations and meager taxable wealth. This is
not because they are small in area, because most of these towns-are


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