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Fire proof safes.

Stationery.

Publish proceedings.

Estimate of
expenses.
9 Neb., 451.

12 Neb., 32; 311.

keep in repair, a suitable court house, jail, and other necessary county buildings, and to provide suitable rooms and offices for the accommodation of the several courts of record, the county board, clerk, treasurer, sheriff, clerk of the district court, and county superintendent, and to provide suitable furniture therefor. But no appropriation exceeding fifteen hundred dollars shall be made for the erection of any county buildings, without first submitting the proposition to a vote of the people of the county, at a general election, and the same is ordered by two-thirds of the legal voters voting thereon.

Third. To provide and keep in repair, when the finances of the county will permit, suitable fire-proof safes for the county clerk and county treasurer.

Fourth. To provide suitable books and stationery for the use of the county board, county clerk, county treasurer, county judge, sheriff, clerk of the district court, and county superintendent.

Fifth. To cause to be published at the close of each annual, regular, or special meeting of the board, a brief statement of the proceedings thereof, in one newspaper of general circulation, published in the county, and also their proceedings upon the equalization of the assessment roll, Provided, That no publication in a newspaper shall be required, unless the same can be done at an expense not exceeding one-third of the legal rate for advertising notices.

Sixth. At their regular meeting in January of each year, to prepare an estimate of the necessary expenses of the county during the ensuing year, the total of which shall in no instance exceed the amount of taxes authorized by law to be levied during that year, including the amounts necessary to meet outstanding indebtedness as evidenced by bonds, coupons, or warrants

legally issued; and such estimate, containing the items constituting the amounts, shall be entered at large upon their records and published four successive weeks before the levy for that year, in some newspaper published and in general circulation in the county, or if none is published, then in some newspaper of general circulation therein, and no levy of taxes shall be made for any other purpose or amounts than are specified in such estimate as published, but any item or amount may be stricken from such estimate, or reduced, at the time the levy is made.

If any levy shall be made in excess of such estimate, the tax shall not therefore be void, but the members of the county board and their sureties shall be jointly and severally liable upon their official bonds, for the full amount of such excess, which shall be collected by civil action as in other cases, for the use of the school fund of the county.

If the members of the said board neglect to comply with any other provision of this section, the tax shall not therefore be void, but they shall each be liable to a penalty of five hundred dollars, to be recovered by civil action as in other cases, for the use of the school fund of the county.

public prop

Seventh. That in all cases where any bridge, or any Injuries to public building, the property of any county within erty. this state, shall be injured or destroyed by any person or persons, either negligently, carelessly, or willfully and maliciously, it shall be the duty of the county board of the proper county, for and in the name of the county, to sue for and recover such damages as shall have occurred by reason thereof, and the money so recovered shall be paid into the treasury of the proper county, and be by the treasurer credited to the fund out of which such bridge or building was constructed or repaired.

Act repealed,]!
Comp.
Stat., 179.

SEC. 2. That section 25 of which this act is amendatory, and all acts or parts of acts in conflict with this act are hereby repealed.

Approved March 1st, A.D. 1883.

CHAPTER XXVII.

Claims against

county.

6 Neb., 203.

8 Neb., 441.

10 Neb., 362.

AN ACT to amend sections thirty-seven and thirty-eight of an act entitled "An act concerning counties and county officers," approved March 1st, 1879.

Be it enacted by the Legislature of the State of Nebraska:

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SECTION 1. That section thirty-seven of an act entitled "An act concerning counties and county officers,' approved March 1st, 1879, be so amended as to read as follows:

SEC. 37. Before any claim against a county is audited 6 Neb., 116; 454. and allowed, the claimant or his agent shall verify the same by his affidavit, stating that the several items therein mentioned are just and true, and the services charged therein, or articles furnished, as the case may be, were rendered or furnished as therein charged, and that the amount claimed is due and unpaid after allowing all just credits. All claims against a county must be filed with the county clerk, and where the claim of any person against a county is disallowed in whole or in part by the county board, such person may appeal from the decision of the board to the district court of the same county by causing a written notice to be served on the chairman within ninety days after receiving notice of the making of such decision, and executing a bond to such county, with sufficient security, to be approved by the county clerk, conditioned for the faithful

prosecution of such appeal, and the payment of all costs that shall be adjudged against the appellant.

SEC. 2. That section (38) thirty-eight of said act be so Appeal by taxamended as to read as follows: 10 Neb., 363.

SEC. 38. Any taxpayer may likewise appeal from the allowance of any claim against the county by serving a like notice within ninety days after the allowance of such claim, and giving a bond similar to that provided for in the preceding section.

payers.

1879, 366 Comp. Stat., 181.

SEC. 3. That sections 37 and 38 of an act entitled Act repealed "An act concerning counties and county officers," approved March 1st, 1879, are hereby repealed. Approved February 28th, A.D. 1883.

CHAPTER XXVIII.

AN ACT to amend sections 132, 134, 135, 136, and 137 of chapter 18 of the Compiled Statutes, entitled "Counties and County Officers."

Be it enacted by the Legislature of the State of Nebraska :

SECTION 1. That sections 132, 134, 135, 136, and 137 of the Compiled Statutes for the year 1881, entitled "Counties and County Officers," is hereby amended to read as follows:

issued.

SEC. 132. The county board of any county in the Bonds may be state of Nebraska are hereby authorized and empow- 9 Neb., 453., ered to issue coupon bonds of any denomination as they may deem best sufficient to pay the outstanding and unpaid bonds, warrants, and indebtedness of such county; Provided, That the county board of any county may limit the provisions of this subdivision to any fund or funds, of said county; Provided further, That in no

Sale of bonds.

Proceeds of sales.

Notice to holders of outstanding indebtedness.

event shall bonds be issued to a greater amount than ten per cent of the assessed valuation of such county; Provided further, That the county board shall first submit the question of issuing said bonds to a vote of the qualified electors of such county.

SEC. 134. It shall be the duty of the county board of any county issuing bonds under the provisions of this subdivision to ascertain the highest price at which said bonds can be negotiated, and to embrace in the proposition submitted to the qualified electors, under this act, the minimum price at which said bonds shall be sold; Provided, That no bonds issued under the provision of this subdivision shall be sold for less than their par value; And provided further, That where, by the issuance of the proposed bonds, the rate of interest on the said indebtedness will be reduced, and the amount of the indebtedness will not be increased, a majority of the votes cast shall be sufficient to adopt the proposition.

SEC. 135. It shall be the duty of the board issuing bonds under the provisions of this subdivision to negotiate said bonds, and all the proceeds arising from the sale of said bonds shall be paid into the county treasury of said county, and shall be applied solely to the redemption and payment of the unpaid bonds, warrants, and indebtedness of such county; Provided, That the county board of any county may exchange such bonds at not less than their par value for the outstanding indebtedness of said county; Provided further, That no bonds shall be issued for the purpose of said exchange for a less sum than fifty dollars.

SEC. 136. Whenever said bonds are sold and the proceeds paid into the county treasury, it shall be the duty of the county treasurer to immediately notify the holders of all bonds, warrants, orders, certificates, or

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