Wisconsin Code § 303.16

County house of correction
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(1) The county
board of any county may, pursuant to s. 301.37, establish, relocate
and maintain within the county a house of correction for the reformation and employment of persons sentenced to confinement
therein.
(2) The expenses of maintaining a house of correction under
sub. (1), above all receipts for the labor of persons confined
therein and for the support of prisoners therein whose support is
not chargeable to the applicable county, shall be audited by the
county board at its annual meeting, and paid out of the county
treasury, and shall be raised, levied and collected as part of the ordinary expenses of the county.
(3) Any 2 or more counties may jointly provide for one
county house of correction if each of the counties has a population of less than 750,000. Any jointly established house of correction is the county house of correction of each of the counties
so joining. All of the county boards must agree before any action
is taken under this section or s. 303.17.

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