(1) AMBULANCES. The board may purchase, equip, operate and maintain ambulances and contract for ambulance service with one or more providers for conveyance of the sick or injured and make reasonable charges for the use thereof.(2) RESCUE EQUIPMENT. The board may appropriate money for the purchase of boats and other equipment necessary for the rescue of human beings and the recovery of human bodies from waters of which the county has jurisdiction under s. 2.04 and charge a reasonable fee for the use of such boats and other equipment.(3) RADIO SERVICE FOR FIRE PROTECTION. The board may appropriate money for the purpose of providing radio service for fire protection in the county, in the manner prescribed by the board.(4) RURAL NAMING OR NUMBERING SYSTEM. The board may establish a rural naming or numbering system in towns for the purpose of aiding in fire protection, emergency services, and civil defense, and appropriate and expend money therefor, under which: (a) Each rural road, home, business, farm or other establishment, may be assigned a name or number.(b) The names or numbers may be displayed on uniform signs posted on rural roads and intersections, and at each home, business, farm or other establishment.(4m) RURAL NAMING OR NUMBERING SYSTEM; TOWN COOPERATION. The rural naming or numbering system under sub. (4) may be carried out in cooperation with any town or towns in the county.(5) EMERGENCY SERVICES FOR HEARING AND SPEECH IMPAIRED PERSONS. In any county having a population of 200,000 or more the board shall install in the sheriff's department a teletypewriter which shall be available to receive calls from hearing and speech impaired persons seeking emergency services. In cities having a population of 30,000 or more which are not contained in a county having a population of 200,000 or more, the city shall install a teletypewriter for the purposes of this subsection in either the police or fire department. If 2 or more cities having a population of 30,000 or more are contained in one county, the board shall install the teletypewriter in the sheriff's department and no teletypewriter shall be required in the cities.(6) PEACE AND ORDER. The board may enact and enforce ordinances to preserve the public peace and good order within the county including, but not limited by enumeration, ordinances prohibiting conduct that is the same as or similar to conduct that is prohibited by ss. 947.01 (1) and 947.02, and provide a forfeiture for a violation of the ordinances.(7) POLICE POWERS OVER CERTAIN U.S. LANDS AND STRUCTURES. In counties in which the United States has built a structure extending into a lake or river, the board may by ordinance regulate the use of such a structure by the public consistent with reasonable safety requirements, but nothing contained in the ordinance shall permit any interference with the operations of the United States, its agents, employees or representatives in connection with the structure. The ordinance may also provide that any person who violates the ordinance shall forfeit to the county an amount not to exceed $100 for each offense, plus costs, and in default of payment shall be imprisoned for not more than 30 days. Arrests for violation of the ordinance may be made by the sheriff or by any peace officer of the municipality wherein the structure is located.(8) LOCAL EMERGENCY PLANNING COMMITTEES.(a) The board shall do all of the following:1. Create a local emergency planning committee, with members as specified in 42 USC 11001(c), which shall have the powers and the duties established for such committees under 42 USC 11000 to 11050 and under ss. 323.60 and 323.61.2. Control all expenditures by the committee that is created under this paragraph.3. Within the availability of state funds, take all actions that are necessary to ensure that the committee created under this paragraph properly executes the duties of a local emergency planning committee under 42 USC 11000 to 11050 and under ss. 323.60 and 323.61.4. At least annually, submit to the division of emergency management in the department of military affairs a list of the members of the local emergency planning committee appointed by the county board under this paragraph, including the agency, organization or profession that each member represents.(b) The board may do any of the following: 1. Appropriate funds for the operation of the committee that is created under par. (a).2. Implement programs and undertake activities which are designed to prepare the county to cope with emergencies involving the accidental release of hazardous substances and which are consistent with, but in addition to, the minimum requirements of s. 323.60 and 42 USC 11000 to 11050.(9) COUNTY TELECOMMUNICATION TERMINAL. Every county in the state shall have a telecommunication terminal installed in a county law enforcement agency which is interconnected with the department of transportation and other county, municipal and governmental law enforcement agencies in the TIME (Transaction Information for Management of Enforcement) system. This subsection shall not preclude the connection and participation in the system of any governmental law enforcement agency and the requirements of this subsection shall be effective even though there are additions, deletions or modifications in the system.(10) NEIGHBORHOOD WATCH SIGN APPROVAL. The board may approve the placement, by a town board, of a neighborhood watch sign under s. 60.23 (17m) within the right-of-way of a county trunk highway.(11) SAFETY AT SPORTING EVENTS. The board may enact and enforce an ordinance to prohibit conduct which is the same as conduct prohibited by s. 167.32 and provide a forfeiture for a violation of the ordinance.(12) COUNTY-TRIBAL LAW ENFORCEMENT PROGRAMS. Pursuant to adoption of a resolution, a board may enter into an agreement and seek funding under s. 165.90.(13) ARMING SHERIFFS. The board of any county may furnish its sheriff, undersheriff and deputy sheriffs with the necessary arms, ammunition, gas bombs and gas sticks for the carrying out of their respective duties, such arms, ammunition, gas bombs and gas sticks to remain the property of the county.(14) COURTHOUSE AND JAIL; RESTRICTIONS.(a) A county shall provide a courthouse, fireproof offices and other necessary buildings at the county seat and keep them in good repair. A county shall provide a jail or enter into a cooperative agreement under s. 302.44 for the cooperative establishment and use of a jail. The jail and rehabilitation facilities as extensions of the jail need not be at the county seat and may be located outside of the county under a cooperative agreement under s. 302.44.(b) No jail may be constructed until the construction plans and specifications are approved by the department of corrections.(c) When the courthouse from any cause becomes unsafe, inconvenient or unfit for holding court, the board shall provide some other convenient building at the county seat for that purpose temporarily, and this building shall then be considered the courthouse for the time being.(d) The construction of any courthouse shall be in accordance with plans and specifications that are accompanied by the certificate of the circuit judge in whose circuit the building is to be erected, to the effect that after consultation with competent experts the judge is advised and believes that the courtrooms provided for will possess proper acoustical properties. The fee for this advice shall be paid by the county upon the judge's certificate.(e) Repairs which amount substantially to a reconstruction of a courthouse shall be governed by the same restrictions that apply to new construction, so far as practicable.(f) The personnel who are required to comply with ss. 302.41 and 302.42 shall be provided at county expense.(g) A county may establish extensions of the jail, which need not be at the county seat, to serve as places of temporary confinement. No person may be detained in such an extension for more than 24 consecutive hours, except that a court may order that a person subject to imprisonment under s. 23.33 (13) (b) 2 or 3. or (c), 23.335 (23) (c) 2. or 3. or (d), or 350.11 (3) (a) 2. or 3. or (b) be imprisoned for more than 24 consecutive hours in such an extension. Jail extensions shall be subject to plans and specifications approval by the department of corrections and shall conform to other requirements imposed by law on jails, except that cells may be designed and used for multiple occupancy.(15) ANNUAL INSPECTION. At least once each year the board of each county, or a committee thereof, shall visit, inspect and examine each jail maintained by the county, as to health, cleanliness and discipline, and the keeper of the jail shall lay before the board or the committee a calendar setting forth the name, age and cause of committal of each prisoner. If it appears to the board or committee that any provisions of law have been violated or neglected, the board or the committee shall immediately give notice of the violation to the district attorney of the county.(16) CONTRACT WITH U.S. FOR CUSTODY OF FEDERAL PRISONERS. The board may authorize the sheriff or superintendent of the house of correction to contract with the United States to keep in the county jail or house of correction any person legally committed under U.S. authority, but not for a term exceeding 18 months.(17) HIGHWAYS. (a)Safety and patrol. The board may appropriate money to citizens' safety committees or to county safety commissions or councils for highway safety and patrol.(b)Highway commissioner term. The board may enact an ordinance establishing the term of service of a highway commissioner elected under s. 83.01 (1) (a).(c)Highway safety coordinator. The board chairperson, or the county executive or county administrator in a county having such an officer, may appoint a county highway safety coordinator who shall serve as a member of the county traffic safety commission under s. 83.013 (1) (a).(18) CIVIL AIR PATROL. The board may appropriate funds or donate property and equipment to civil air patrol units in the county for the purpose of enabling such civil air patrol units to perform their assigned missions and duties as prescribed by U.S. air force regulations.(19) RIDING HORSES, REGULATION. The board may provide by ordinance for the regulation, prohibition and licensing of horses kept for the purpose of riding, whether by private owners for their own use or by commercial stables, riding academies or clubs for hire; for the licensing and regulation of owners of riding horses and the regulation, prohibition and licensing of commercial stables keeping horses for riding purposes for hire. The board may revoke the license of any owner of a horse kept for the purpose of riding for violation of such ordinance after the filing of charges and notice and hearing thereon. Such ordinance may provide that the chairperson of the board, when the board is not in session, shall be authorized to issue such license or to suspend such license of any person violating such ordinance; such issuance of license or the suspension of such license to be acted on by the board at its next meeting. Such ordinance may impose a forfeiture not to exceed $100 for each violation or, in default of payment thereof, imprisonment for not more than 30 days. Such ordinances may not apply within cities, villages and towns that have enacted ordinances regulating the same subject matter.(20) DOGS RUNNING AT LARGE. The board may enact ordinances regulating the keeping, apprehension, impounding and destruction of dogs outside the corporate limits of any city or village, but such ordinances shall not conflict with ss. 174.01 and 174.042, and such ordinances may not apply in any town that has enacted an ordinance under s. 60.23 (30).(21) COUNTY DISPOSITION OF DEAD ANIMALS. The board may remove any dead animal, for burial or disposition at public expense, found upon public or private property within the county, or may contract for such removal and burial or other disposition with any private rendering plant, but the cost of such removal or disposition may be recovered by the county from the owner of the carcass, if the owner is known. The board may delegate powers and duties under this subsection to any political subdivision.(22) POWER TO PROHIBIT CERTAIN CONDUCT. The board may enact and enforce ordinances, and provide forfeitures for violations of those ordinances, that prohibit conduct which is the same as or similar to that prohibited by chs. 941 to 948, except as provided in s. 59.55 (6), and by s. 167.31 (2) and (3), subject to rules promulgated under s. 167.31 (4m).(23) PUBLIC ASSISTANCE; FALSE REPRESENTATION. The board may enact and enforce an ordinance to prohibit conduct that is the same as or similar to conduct that is prohibited by s. 946.93 (2) and provide a forfeiture for a violation of the ordinance.(24) WORTHLESS PAYMENTS ISSUED TO A COUNTY; UNDERPAYMENTS AND OVERPAYMENTS. The board may enact and enforce an ordinance that is the same as or similar to s. 20.905 to do any of the following: (a) Impose on and collect charges from any person who issues a worthless payment to a county office or agency.(b) Permit a county office or agency to retain certain overpayments of fees, licenses and similar charges and waive certain underpayments.(25) POSSESSION OF MARIJUANA. (a) The board may enact and enforce an ordinance to prohibit the possession of marijuana, as defined in s. 961.01 (14), subject to the exceptions in s. 961.41 (3g) (intro.), and provide a forfeiture for a violation of the ordinance; except that if a complaint is issued regarding an allegation of possession of more than 25 grams of marijuana, or possession of any amount of marijuana following a conviction in this state for possession of marijuana, the subject of the complaint may not be prosecuted under this subsection for the same action that is the subject of the complaint unless all of the following occur: 1. The charges for violating the state statute are dismissed or the district attorney declines to prosecute the case.2. Either the city, village, or town with jurisdiction over the action has no ordinance enacted under s. 66.0107 (1) (bm) in effect or the city, village, or town with jurisdiction over the action has declined to prosecute or has dismissed the charges for the violation of the ordinance enacted under s. 66.0107 (1) (bm).(b) Any ordinance enacted under par. (a) applies in every municipality within the county.(25g) POSSESSION OF A SYNTHETIC CANNABINOID. (a) The board may enact and enforce an ordinance to prohibit the possession of any controlled substance specified in s. 961.14 (4) (tb), and provide a forfeiture for a violation of the ordinance, except that if a complaint is issued regarding an allegation of possession of a controlled substance specified in s. 961.14 (4) (tb) following a conviction in this state for possession of a controlled substance, the subject of the complaint may not be prosecuted under this subsection for the same action that is the subject of the complaint unless all of the following occur: 1. The charges for violating the state statute are dismissed or the district attorney declines to prosecute the case.2. Either the city, village, or town with jurisdiction over the action has no ordinance enacted under s. 66.0107 (1) (bn) in effect or the city, village, or town with jurisdiction over the action has declined to prosecute or has dismissed the charges for the violation of the ordinance enacted under s. 66.0107 (1) (bn).(b) Any ordinance enacted under par. (a) applies in every municipality within the county.(25m) DRUG PARAPHERNALIA. The board may enact an ordinance to prohibit conduct that is the same as that prohibited by s. 961.573 (1) or (2), 961.574 (1) or (2), or 961.575 (1) or (2) and provide a forfeiture for violation of the ordinance. The board may enforce an ordinance enacted under this subsection in any municipality within the county.(26) FARM SAFETY. The board may appropriate money for or sponsor, or both, farm safety education, training or information programs.(27) RELIGIOUS ORGANIZATIONS; CONTRACT POWERS.(a)Definition. In this subsection, "board" includes any department, as defined in s. 59.60 (2) (as).(b)General purpose and authority. The purpose of this subsection is to allow the board to contract with, or award grants to, religious organizations, under any program administered by the county dealing with delinquency and crime prevention or the rehabilitation of offenders, on the same basis as any other nongovernmental provider, without impairing the religious character of such organizations and without diminishing the religious freedom of beneficiaries of assistance funded under such program.(c)Nondiscrimination against religious organizations. If the board is authorized to contract with a nongovernmental entity, or is authorized to award grants to a nongovernmental entity, religious organizations are eligible, on the same basis as any other private organization, to be contractors and grantees under any program administered by the board so long as the programs are implemented consistently with the first amendment to the U.S. Constitution and article I, section 18, of the Wisconsin constitution. Except as provided in par. (L), the board may not discriminate against an organization that is or applies to be a contractor or grantee on the basis that the organization does or does not have a religious character or because of the specific religious nature of the organization.(d)Religious character and freedom.1. The board shall allow a religious organization with which the board contracts or to which the board awards a grant to retain its independence from government, including the organization's control over the definition, development, practice, and expression of its religious beliefs.2. The board may not require a religious organization to alter its form of internal governance or to remove religious art, icons, scripture, or other symbols to be eligible for a contract or grant.(e)Rights of beneficiaries of assistance.1. If the board contracts with, or awards grants to, a religious organization for the provision of crime prevention or offender rehabilitation assistance under a program administered by the board, an individual who is eligible for this assistance shall be informed in writing that assistance of equal value and accessibility is available from a nonreligious provider upon request.2. The board shall provide an individual who is otherwise eligible for assistance from an organization described under subd. 1. with assistance of equal value from a nonreligious provider if the individual objects to the religious character of the organization described under subd. 1. and requests assistance from a nonreligious provider. The board shall provide such assistance within a reasonable period of time after the date of the objection and shall ensure that it is accessible to the individual.(g)Nondiscrimination against beneficiaries. A religious organization may not discriminate against an individual in regard to rendering assistance that is funded under any program administered by the board on the basis of religion, a religious belief or nonbelief, or a refusal to actively participate in a religious practice.(h)Fiscal accountability.1. Except as provided in subd. 2., any religious organization that contracts with or receives a grant from the board is subject to the same laws and rules as other contractors and grantees regarding accounting, in accord with generally accepted auditing principles, for the use of the funds provided under such programs.2. If the religious organization segregates funds provided under programs administered by the board into separate accounts, only the financial assistance provided with those funds shall be subject to audit.(i)Compliance. Any party that seeks to enforce its rights under this subsection may bring a civil action for injunctive relief against the entity that allegedly commits the violation.(j)Limitations on use of funds for certain purposes. No funds provided directly to religious organizations by the board may be expended for sectarian worship, instruction, or proselytization.(k)Certification of compliance. Every religious organization that contracts with or receives a grant from the county board to provide delinquency and crime prevention or offender rehabilitation services to eligible recipients shall certify in writing that it has complied with the requirements of pars. (g) and (j) and submit to the board a copy of this certification and a written description of the policies the organization has adopted to ensure that it has complied with the requirements under pars. (g) and (j).(l)Preemption. Nothing in this subsection may be construed to preempt any other statute that prohibits or restricts the expenditure of federal or state funds by or the granting of federal or state funds to religious organizations.(28) CRIME PREVENTION FUNDING BOARD. (a) In this subsection: 1. "Chief elected official" means the mayor of a city or, if the city is organized under subch. I of ch. 64, the president of the council of that city, the village president of a village, or the town board chairperson of a town.2. "Crime board" means a crime prevention funding board that is created under this subsection.3. "Municipality" means a city, village, or town.(b) A county may create a crime board. In a county that creates a crime board, the treasurer shall receive moneys and deposit them as described in s. 59.25 (3) (gm). The funds in such an account may be distributed upon the direction of the crime board under par. (d). The crime board shall meet, and its members may receive no compensation, other than reimbursement for actual and reasonable expenses incurred in the performance of their duties. Members shall serve for the terms that are determined by the crime board.(c) A county crime board shall consist of the following members: 1. The presiding judge of the circuit court, or his or her designee.2. The district attorney, or his or her designee.3. The sheriff, or his or her designee.4. One of the following county officials, or his or her designee: b. If the county does not have a county executive, the county administrator.c. The chairperson of the county board of supervisors if the county does not have a county executive or a county administrator.5. The chief elected official of the largest municipality in the county, as determined by population, or his or her designee.6. A person chosen by a majority vote of the sheriff and all of the chiefs of police departments that are located wholly or partly within the county.7. A person chosen by the county's public defender's office.(d)1. The crime board may solicit applications for grants in a format determined by the crime board, and may vote to direct the treasurer to distribute grants to applicants from moneys in the crime prevention fund under s. 59.25 (3) (gm). The crime board may direct the treasurer to distribute grants to any of the following entities, in amounts determined by the crime board: a. One or more private nonprofit organizations within the county that has as its primary purpose preventing crime, providing a funding source for crime prevention programs, encouraging the public to report crime, or assisting law enforcement agencies in the apprehension of criminal offenders.b. A law enforcement agency within the county that has a crime prevention fund, if the contribution is credited to the crime prevention fund and is used for crime prevention purposes.2. Not less than 50 percent of the payments made under subd. 1. shall be made to one or more organizations described in subd. 1. a., except that if no organization described in subd. 1. a. exists within the county, all of the payments may be made to a law enforcement agency under subd. 1. b.(e) Annually, the crime board shall submit a report on its activities to the clerk of court for the county that distributed the funds, to the county board, and to the legislative bodies of each municipality that is located wholly or partly within the county. The report shall contain at least all of the following information for the year to which the report relates: 1. The name and address of each entity that received a grant, including contact information for the leadership of the entity.2. A full accounting of all funds disbursed by the treasurer at the direction of the crime board, including the amount of the funds disbursed, the dates of disbursal, and the purposes for which the grant was made.(f) Annually, each recipient of a grant awarded under this subsection shall submit a report on its activities to all of the entities specified in par. (e). The report shall contain at least all of the following information for the year to which the report relates: 1. The name and address of the entity.2. The name and address, and title, of each member of the governing body of the entity.3. The purposes for which the grant money was spent.4. A detailed accounting of all receipts and expenditures of the entity that relate to the grant money.5. The balance of any funds remaining.(g) Upon the creation of a crime prevention funding board, the initial members of the board specified under par. (c) shall declare that they are serving on the board, or appoint their designees, not later than the first day of the 4th month beginning after a board is created.(29) SEX TRAFFICKING TASK FORCES. In any county that has received a recommendation from the human trafficking council under s. 165.29 (1) (d), the board shall review the recommendation, and the board is encouraged to establish a sex trafficking task force that includes representatives from law enforcement agencies, county departments, and local nonprofit groups to coordinate efforts to combat sex trafficking in that county, including identifying and investigating sex trafficking, supporting victims, and raising community awareness.Amended by Acts 2023 ch, 239,s 3, eff. 7/1/2025.Amended by Acts 2019 ch, 42,s 2, eff. 11/23/2019.Amended by Acts 2018 ch, 366,s 48, eff. 4/18/2018.Amended by Acts 2015 ch, 195,s 16, eff. 3/2/2016.Amended by Acts 2015 ch, 170,s 39, eff. 10/1/2016.Amended by Acts 2015 ch, 55,s 1915, eff. 7/14/2015.Amended by Acts 2013 ch, 351,s 1, eff. 4/25/2014.Amended by Acts 2013 ch, 293,s 4, eff. 4/18/2014.Amended by Acts 2013 ch, 293,s 3, eff. 4/18/2014.Amended by Acts 2013 ch, 293,s 2, eff. 4/18/2014.Amended by Acts 2013 ch, 293,s 1, eff. 4/18/2014.Amended by Acts 2013 ch, 226,s 49, eff. 4/10/2014.1995 a. 201 ss. 146 to 149, 154 to 156, 159, 160, 162, 175 to 177, 179, 180, 183, 191, 193, 210 to 213, 222, 226 to 228, 274, 283, 366, 403, 404; 1995 a. 448 s. 59; 1997 a. 27, 35; 2001 a. 16; 2003 a. 193; 2005 a. 90; 2009 a. 42; 2011 a. 31, 35.This section is set out more than once due to postponed, multiple, or conflicting amendments. A town has initial authority to name town roads under s. 82.03(7). However, the town's authority is subject to the county's discretionary authority under sub. (4) to establish a road naming and numbering system for the specific purpose of aiding in fire protection, emergency services, and civil defense. A county may cooperate with a town regarding road name changes, but ultimately a county has authority to implement name changes, even if a town does not consent, when the name changes are made under s. 59.54(4). Liberty Grove Town Board v. Door County Board of Supervisors, 2005 WI App 166, 284 Wis. 2d 814, 702 N.W.2d 33, 04-2358. County home rule under s. 59.03(1) allows every county to exercise any organizational or administrative power, subject only to the constitution and to any enactment of the legislature. The language of s. 60.565 authorizing towns to provide ambulance service acknowledges that another person can provide the ambulance service instead of a town and withdraws the mandate when another person provides ambulance services. The absence of a command from the legislature that towns provide an ambulance service in all situations causes the argument that county home rule prevents counties from providing ambulance service to miss the mark. Town of Grant, Portage County v. Portage County, 2017 WI App 69, 378 Wis. 2d 289, 903 N.W.2d 152, 16-2435. A county may establish a rural naming or numbering system in towns, and subs. (4) and (4m) do not restrict this exercise of authority to only rural areas within towns. The word "rural" in subs. (4) and (4m) describes the "naming or numbering system"; it does not modify the territorial scope of "in towns." Town of Rib Mountain v. Marathon County, 2019 WI 50, 386 Wis. 2d 632, 926 N.W.2d 731, 17-2021. The uniform addressing system ordinance adopted by the county in this case did not exceed the authority conferred by sub. (4). Therefore, under the ordinance, the county properly named the defendants' road and assigned addresses to the defendants' residence and rental cabins. Vilas County v. Bowler, 2019 WI App 43, 388 Wis. 2d 395, 933 N.W.2d 120, 18-0837. A carefully drawn county ordinance prohibiting the sale of "disposable" bottles and cans would not, on its face, exceed the police power granted in s. 59.07(64) [now s. 59.54(6)], and would not constitute an unreasonable burden on interstate commerce, although a careful consideration of relevant factors may result in a finding of unreasonableness on both counts. 60 Atty. Gen. 158. The authority of county officials to offer rewards for the arrest or conviction of persons violating the criminal law is limited to the circumstances set forth in s. 59.25(2) [now s. 59.29(1) (b)]. 63 Atty. Gen. 555. The power of a county to provide limited rescue functions in connection with an ambulance service and to make reasonable charges is discussed. 65 Atty. Gen. 87. Section 59.07(64) [now s. 59.54(6)] does not authorize county boards to proscribe deer shining. 68 Atty. Gen. 81. A county board has authority under s. 59.07(64) [now s. 59.54(6)] to enact an ordinance prohibiting trespass that is similar to and consistent with s. 943.13. 69 Atty. Gen. 92. A local emergency planning committee created by a county board pursuant to s. 59.07(146) [now s. 59.54(8)] is in many respects treated like other county committees. The county board has authority to appropriate funds for the committee and the county's relationship to the committee is the same as the county's relationship to other county bodies created under this section, with the exception that the county must be consistent with the authority exercised by the state emergency response commission. The county corporation counsel should provide legal advice and assistance to a LEPC. If a LEPC or its members are sued, the attorney general represents them, and the state would pay the judgment if the requirements of s. 895.46 have been satisfied. 78 Atty. Gen. 27. Local Emergency Planning Committee subcommittee members appointed by a county board under s. 59.07(146) [now s. 59.54(8)] are entitled to indemnity for damage liability under s. 895.46 and legal representation by the attorney general under s. 165.25. 81 Atty. Gen. 17.