*

lage authorities have sold the certificate or certificates of purchase of the real estate sold. And in all cases where such certificate or certificates of purchase of the real estate sold shall have been sold and assigned by the county commissioners for an amount not less than fifty per cent of the amount expressed in such certificates, and in all cases where real estate has been sold by the treasurer of a county at a minimum valuation, fixed thereon by the county commissioners in cases where the amount of taxes due exceeds the valuation of said real estate, and in all cases where the tax lien is foreclosed by the county commissioners, the county treasurer shall be required to account to the state treasurer, or any city treasurer or person, for the proportion only of the amount actually received due the state or otherwise, and the county treasurer shall receive credit for the full amount of the taxes charged up by the state, or city, or village against said county for said real estate.

All after*, as it now reads, added 1881, p. 324.

4111. Whenever there is more than one year's tax due upon city or village real estate, the certificate of purchase may be assigned by the municipal treasurer at not less than fifty per cent of the tax due, and when such certificate is assigned by the city or village treasurer, or collector, and not before, he shall pay to the county treasurer the due proportion of the state and county tax, and for the amount of the corporation tax, the city or village treasurer or collector may receive the indebtedness of such city or village.

Secs. 4112 to 4116. "An act to provide for the payment of judgments recovered against municipal corporations." 1867 (Ter.), p. 13. In force February 18.

4112. That whenever any judgment shall be obtained in any court of competent jurisdiction in this territory for the payment of a sum of money against any county, township, school district, road district, town or city board of education, or against any municipal corporation, or when any such judgment has been recovered and now remains unpaid, it shall be the duty of the county commissioners, school district board of education, city council, or other corporate officers, as the case may require, to make provisions for the prompt payment of the same.

4113. If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgment remaining unpaid, it shall be the duty of the proper officers of the corporation, against which any such judgments shall have been obtained and remaining unsatisfied, to at once proceed and levy and collect a sufficient amount of money to pay off and discharge such judgments.

4114. The tax shall be levied upon all the taxable property in the district, county, township, town, or city, bound by the judgment, and shall be collected in the same manner and at the same time provided by law for the collection of other taxes. The three last sections unconstitutional. State v. Walsh, 31, (48 N. W., 263.) 4115. The corporate officers whose duty it is to levy and collect taxes for the payment of the current expenses of any such corporation, against which a judgment may be so obtained, shall also be required to levy and collect the special tax herein provided for, for the payment of judgments.

4116. If any such corporate authorities whose duty it is, under the provisious of this act, to so levy and collect the tax necessary to pay off any such judgment, shall fail, refuse, or neglect to make provisions for the immediate payment of of such judgments, after request made by the owner, or any person having an interest therein, such officers shall become personally liable to pay such judgments, and the party or parties [interested] may have an action against such defaulting officers to recover the money due on the judgment, or he or they having such inter

est may apply to the district court of the county in which the judgment is obtained, or to the judge thereof in vacation, for a writ of mandamus to compel the proper officers to proceed to collect the necessary amount of money to pay off such indebtedness, as provided in this act; and when a proper showing is made by the applicant for said writ, it shall be the duty of the court or judge, as the case may be, to grant and issue the writ to the delinquents, and the proceedings to be had in the premises shall conform to the rules and practice of said court, and the laws of this territory, in such cases made and provided.

See 8, 94.

Sec. 4117. "An act to provide for the collection of taxes in certain cases." 1889, p. 538. In force June 30.

4117. That whenever town sites have been located, surveyed, and laid out in this state under any law of the state or the territory of Nebraska, or under any law of the United States, and such town site, or any part thereof, has been vapart cated or abandoned as such, all taxes levied on the lots or subdivisions therein vacated may be liquidated by payment of the original amount of such taxes without interest or penalties.

Secs. 4118 to 4120. An act setting aside the revenue arising from the taxation of works of international improvement to pay the bonds issued to construct or complete the same." 1875, p. 110. In force February 20.

4118. That where any township, precinct, incorporated city or village in this state has heretofore or may hereafter issue any bonds to aid in construction or completion of any works of internal improvement, the revenues which shall arise from the taxation of such internal improvement shall be set apart forever to pay the interest and principal upon said bonds until the same shall be fully paid, and in the event that such revenues shall not be sufficient to pay such bonds at their maturity, such revenues shall still be set apart and shall be credited to the general fund required for such township, precinct, incorporated city or village, before such tax list is extended, until the same shall be fully reimbursed.

Amended 1889, p. 368.

4119. That at the time the county commissioners furnish the assessor with blank forms and notices necessary for the proper assessment of the property in the several precincts, they shall also furnish the assessor of each township, precinct, incorporated city or village with a list of all the property in such township, precinct, incorporated city or village for which such bonds have been issued; and the assessor shall assess such property separately and enter the same in a separate book, provided for that purpose; Provided, however, That railroads shall be assessed as now provided in section seventeen of chapter sixty-six of the General Statutes, entitled "Revenue" [3935].

4120. The treasurer having control of such revenues shall keep the same in a separate fund for the purpose aforesaid.

Sec. 4121. "An act providing for the distribution of moneys deposited in suits brought to enjoin the collection of taxes." 1875, p. 103. In force February 19.

4121. That in all suits heretofore or hereafter to be brought in any court to enjoin the collection of taxes in which the plaintiff may have deposited in court the amount of the tax or a part thereof in controversy to abide the final determination of the suit, and such final determination shall be in favor of the collection of the tax or a part thereof, the treasurer's defendant shall receive and receipt for such moneys; Provided, There shall first be paid to the attorney or attorneys for the defendant or defendants their costs, disbursements, and fees incurred in the defense of the suit and in case of a controversy in regard to such fee, then the amount claimed

by such attorney or attorneys shall be retained by said clerk until the court shall have determined the amount, which such amount shall be paid over to such attorney or attorneys.

Secs. 4122 to 4125. "An act to provide for the repayment of moneys paid as taxes on lands, the title to which vests in the state, by persons holding such lands under contract of sale or by lease." 1879, p. 149. In force June 1.

4122. That moneys heretofore received by the county treasurer of the several counties within the state of Nebraska, on account of taxes levied on lands, the title to which vests in the state of Nebraska, from persons holding said lands under contract of sale or lease, shall be repaid without interest to persons who have paid the same, their heirs, executors, or assigns.

This act is not in conflict with the constitution. 12, 357 (11 N. W., 460, 542, 855). 4123. That said moneys shall be repaid by the respective county treasurers, on orders in that behalf, made by the county commissioners of the respective counties.

4124. That no orders shall be made by the county commissioners of any county for the repayment of money paid as aforesaid into the treasury, except upon the production of a receipt from the treasurer of the [county] acknowledging the payment of money as taxes as aforesaid, on lands owned by the state of Nebraska.

4125. The county commissioner[s] of any county where school lands have been wrongfully taxed and the taxes have not yet been paid, shall order the county treasurer to cancel the same.

II. BONDS.

Secs. 4126 to 4130. "An act to provide for the establishment of a fiscal agency for the state of Nebraska in the city of New York, and prescribing the duties of officers in relation thereto." 1875, p. 163. In force February 25.

4126. The governor is hereby authorized to designate some bank in the city of New York as the state agency for the payment of bonds and coupons issued by the state or any county, township, precinct, city, or school district, which are by their terms made payable in said city.

4127. Before establishing and designating such agency, the governor shall require such agency to give a bond in double the amount of moneys which said agency may have in its custody at any time, such bond to be approved by the governor and auditor, and filed in the office of secretary of state.

4128. The state treasurer and such other officers as are by law designated for the purpose, are required to remit to the state agency, at least ten days before the day of maturity of any bonds or coupons payable in New York city, sufficient moneys out of the tax collected for the purpose, for the redemption of such bonds and coupons, and in addition thereto, a commission not exceeding one-eighth of one per cent for the disbursement of the same, and all expenses for such commissions, exchange, and postage, shall be a proper charge against the state, county, city, township, precinct, or school district, for which such moneys are remitted, and shall be allowed the treasurer in his settlement.

4129. On the receipt of any funds by the state agency it shall be the duty of such agency to notify the officer from whom received, of the receipt thereof; and immediately on the payment of such bonds or coupons for which funds were remitted, said coupons or bonds shall be canceled, and returned to the officer from whom such funds were received.

4130. It shall be the duty of the state auditor, immediately after the passage of this act, and the establishment of the agency provided herein, to publish a notice of the same, in some paper of general circulation in the city of New York

for two weeks, and thereafter, all bonds and coupons of the state, or any county, city, township, precinct, or school district in the state, which are by their terms payable at any particular bank in said city, shall be paid at such agency.

Secs. 4131 to 4135. An act to provide for the funding of all outstanding warrants and other indebtedness of the state." 1877, pp. 120 and 132. In force February 14.

4131. That for the purpose of funding the foregoing indebtedness, the governor and secretary of state be and they are hereby authorized and required to issue the lithographed coupon bonds of the state of Nebraska, to the amount of five hundred and sixty-six thousand, three hundred and sixty-nine dollars and thirtyeight cents, payable twenty years after April 1st, 1877, with interest at eight per cent per annum, said interest payable semi-annually on the first day of October and April of each year thereafter. Principal and interest of said bonds shall be payable at the treasury of this state. Said bonds to be of the denomination of not more than one thousand dollars each, and the same with coupons, shall be payable to bearer. Said bonds, when issued, shall be registered by the auditor of public accounts, in a book kept for that purpose in his office, and when so registered and certified by him under his seal of office to have been regularly and properly issued, and that the signatures thereto are genuine, shall be sold in the manner following, to-wit: First-To the permanent school fund of this state, to an amount sufficient to take up the said certificates of indebtedness now held by said fund issued as hereinbe fore set forth. Second-To the permanent school fund of this state, to an amount sufficient to invest whatever funds may be in the treasury of the state on the first day of April, 1877, belonging to said fund and proper to be invested, it being the intention to give preference to said school fund to invest its moneys in the bonds hereby required to be issued, before the same shall be offered for sale in open market. It shall be the duty of the board of commissioners named in section one of article eight of the constitution to invest the said moneys in said bonds, as hereinbefore provided. And whatever amount of said bonds shall be purchased by the said school fund shall be without premium. Any and all bonds so as aforesaid purchased by the said school fund shall be and remain the property thereof. ThirdIf any bonds shall then remain unsold it shall be the duty of the state treasurer to advertise for bids therefor, in one daily newspaper in the city of New York, Omaha, and Lincoln, for at least thirty days prior to any sale thereof; all bids shall be sealed and remain unopened until the day of sale as mentioned in said advertisment. Upon the day of sale the treasurer shall open any and all bids, and in connection with the governor and auditor of public accounts shall examine the same and award the said bonds or any thereof to the best and highest bidder therefor, but in no event shall any of said bonds be sold at a discount. Persons or corporations owning any of said warrants or certificates of indebtedness may be bidders therefor; Provided, No bid shall be received for a less sum than one thousand dollars; and in awarding the said bonds at such sale, the said officers shall take into consideration that fact, and shall give preference to the creditors of the state; Provided, Such bids be of equal advantage to the best interests of the state. Upon the sale of said bonds, if the bid of any person holding any of such warrants or certificates of indebtedness be accepted, the said warrants or certificates shall be received by the treasurer in exchange for said bonds; if such bids be awarded to other persons, cash only shall be received in exchange therefor. Such sale of said bonds with the coupons attached shall take place at the treasury of the state, on or before the first day of April, 1877, and thereupon it shall be the duty of the said treasurer to pay all of said warrants and certificates, together with interest thereon, as herein provided, out of the sales of said bonds when presented to him for payment; Provided, That all interest shall

cease on any of said warrants or certificates if not presented for payment on or before the first day of May, 1877.

Auditor no authority to order treasurer to deduct from certificates any sum of money. 6, 515. 4132. The treasurer of the state shall be the custodian of all bonds purchased by the permanent school fund as aforesaid.

4133. The principal and interest accruing on said bonds shall be payable in the currency of the United States, from the sinking fund; the coupons upon payment shall be canceled by the treasurer.

4134. Upon the exchange or payment of such warrants and certificates as herein provided, the auditor of public accounts and treasurer shall cancel the same by writing across the face of each warrant and certificate the words "canceled by act of the legislature," giving the date of the approval of this act, and sign their names to such cancellation, and said treasurer shall report to the next regular session of the legislature his doings, under the provisions of this act.

4135. Any person offending against the provisions of this act shall be deemed guilty of a felony, and shall be punished by fine not less [than] $5,000 and not more than $10,000, and by imprisonment in the state prison not less than five years, and not more than ten years, in the discretion of the court pronouncing

sentence.

Secs. 4136 to 4148. "An act for the issuing of state bonds for the purpose of providing supplies for the citizens of counties suffering from the loss of their crops during the year 1890." 1891, p. 302. In force March 5.

4136. That the governor and secretary of state be and they are hereby authorized and required to issue the bonds of the state to the amount of one hundred thousand dollars, payable five years, with interest at four (4) per cent per annum, payable annually on the first day of January of each year; principal and interest payable at the office of the state treasurer of the state of Nebraska, at Lincoln, Nebraska; said bonds shall be of the denomination of one thousand dollars each.

4137. The governor shall nominate, and by and with the advice and consent of the senate shall appoint nine persons, who shall be citizens of this state, and who are hereby constituted a board of relief, to whom the secretary of state shall deliver said bonds as soon as the same are issued; said board of relief shall dispose of said bonds and place the proceeds thereof in the state treasury, to be drawn out upon proper vouchers as fast as expended only; and be used in the purchasing of supplies and seed grain for distribution among the citizens of this state made destitute by the loss of their crops during the year 1890.

4138. The auditor of public accounts is hereby authorized and required, upon the presentation of proper vouchers, approved by the president and secretary of the state relief committee, to draw his warrant against the fund created by the sale of said bonds.

4139. It is hereby made the duty of said commission in the requisition for the funds set forth therein, to state the purpose for which said money to be paid by the treasurer is to be used, with an itemized statement of the several articles and kind of supplies to be purchased, and on the purchase of the same to file with the secretary of state an itemized list of all articles by them purchased for the relief of the western sufferers.

4140. It shall be and is hereby made the duty of said relief commission, through the agency of the county commissioners or board of supervisors, together with the county clerk and sheriff of the respective counties whose inhabitants require aid, to distribute the supplies by them purchased, as hereinbefore contemplated,