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other case shall witnesses be required. Said bond shall be substantially in the following form, to-wit:
Know all men by these presents : That we, A. B., of........, in the county of........, in the state of Nebraska, as......... collector, and C. D. and E. F., of the said county and state, as securities, are held and firmly bound unto the state of Nebraska in the penal sum of
....... dollars, for the payment of which well and truly to be made, we bind ourselves, our heirs, 'executors, and administrators firmly by these presents. Signed and sealed this......... day of......... 18....
The condition of the foregoing bond is such that if the above bound A. B. shall perform ali the duties required to be performed by him as collector of the taxes for the year, in the.........of.........in the county of
Nebraska, in the time and manner prescribed by law, and when he shall be succeeded in office shall surrender and deliver over to his successor in office all books, papers and moneys appertaining to his said office, then the foregoing bond to be void, otherwise to remain in full force.
E. F. He shall also take and subscribe an oath, to be endorsed on the back of the bond substantially as follows: I.
do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of Nebraska, and that I will faithfully and impartially discharge the duties of the office of township (district, city or village) collector according to the best of my ability. Such bond and oath shall be filed and recorded in the record of official bouds in the office of the county clerk.
count to treas.
ment of col
Sec. 96. Each collector shall every thirty days ren- Collector's acder to the county treasurer a statement of the amount urer. of all taxes collected by him, and each kind of tax, and at the same time pay over to said treasurer the amount so shown to be collected, except town taxes and taxes in cities and villages not included within the limits of any township.
The officer to whom any such may be paid shall deliver to the collector duplicate receipts therefor, showing the amount of each kind of tax paid over, one of which shall be filed with the county clerk, who shall give the collector credit therefor on his account.
Sec. 97. Each collector shall return the duplicate tax-list to the county clerk and make final settlement final settle for the amount of taxes placed in his hands for collec- lector. tion on or before the first day of January next after receiving the tax-book; provided that the county clerk may first notify in writing the several collectors upon what day within ten days after the first day of January they shall appear at his office and make final settlement.
SEC. 105. On the first day of January of the year Time when after which taxes shall have been assessed all unpaid delinquent. state, county, school, township, precinct, city and vil- 1 Neb: 145
. lage, except city taxes in cities of the first class, shall & Neb., 59, 123, become delinquent, and the treasurer or collector shall add a penalty of five per cent to all taxes remaining due and unpaid at the time the same shall become delinquent; and such delinquent taxes shall draw thereafter, ten per cent interest which interest and penalty shall be collected the same as the taxes so due.
Sec. 2. That Sections Forty-eight (48), Seventy-nine Acts repealed. (79), Ninety-one (91), Ninety-two (92), Ninety-six (96), 409, 414, 416, '417, Ninety-seven (97), and One Hundred and Five (105), 313, 313, 310, 319,
5 Neb., 108, 282,
of an act, entitled "An act to provide a system of revenue,” approved March 1st, 1879, as now existing and all acts and parts of acts inconsistent with the provisions of this act be and the same are hereby repealed; provided, that such repeal shall not in any manner affect any rights heretofore acquired, or the collection of any taxes heretofore levied or assessed or any right heretofore acquired under any law of this State.
Sec. 3. This act shall take effect and be in force from and after the first day of October, 1883.
Approved March 1st, A.D. 1883.
To take effect
AN ACT to amend sections eighty-nine (89), one hundred and fifty
six (156), one hundred and sixty-two, (162), and one hundred and sixty-five (165), of an act entitled, "An act to provide a system of revenue, approved March 1, 1879."
Be it enacted by the Legislature of the State of Nebraska:
Taxos, how collected.
Sec. 1. That sections eighty-nine (89), one hundred and fifty-six (156), one hundred and sixty-two (162), and one hundred and sixty-five (165), of an act' entitled, “An act to provide a system of revenue," approved March 1, 1879, be amended so as to read as follows:
SEC. 89. No demand for taxes shall be necessary, Neb., 877, 482. but it shall be the duty of every person subject to taxa6 Neb., 362, 109. tion under the laws of this state to attend at the treas8 Neb., 59, 123, urers' office at the county seat and pay his taxes, and if any person neglect so to attend and
personalty taxes until after the first day of January next, after such taxes become due, the treasurer, either by himself or deputy, is directed to levy and collect the same, to
4 Neb., 139.
7 Neb., 122
gether with the penalty and costs of collection, by distress and sale of personal property belonging to such person, in the manner provided by law for the levy and sale on execution, and the treasurer shall be entitled to the same fees for his services as are allowed by law to sheriffs for selling property under execution. Provided, That in case no personal property of the delinquent can be found, it shall be the duty of the treasurer, when directed so to do by order of the board of county commissioners of his county, to commence suit by civil action in the district court of said county, in the same manner as other civil actions are commenced, and prosecute the same to judgment and collection by execution, attachment, or garnishment, as the case may require; and that no property whatever shall be exempt from levy and sale under process issued on the judgment obtained in such action; and in case judgment be recovered, costs shall follow the judgment without regard to the amount of said judgment; Provided, further, That in case any person having personal property assessed, and upon which the taxes are unpaid, shall, in the opinion of the treasurer, be about to remove out of the county, or in any other manner seek to put his personal property out of the reach of the treasurer, it shall be the duty of the treasurer to collect such taxes by distress, or by attachment, as the case may require at any time after the tax duplicate has been placed in his hands. In case any person owing taxes remove, the treasurer shall, among other steps to collect such tax, forward when necessary, such tax claim to the treasurer or tax collector, at the adopted residence or place of abode of such tax debtor, and such taxes shall be collected at the latter place as other personal taxes, by distress or civil action, as the case may require, and returned to the proper county less
Credit on for
such charges for collection as are hereinbefore provided. And such treasurer or tax collector to whom such tax claim shall be so forwarded, is hereby authorized to commence and prosecute to judgment, such civil action as may be necessary in the district court of such county, in the name of the board of county commissioners of the county from which such tax claim shall be forwarded immediately upon receipt thereof by him, upon which judgment without regard to the amount thereof, the plaintiff shall recover costs, and such judgment shall have the same effect as hereinbefore provided when suit is brought in the county where such tax was levied.
Sec. 156. If any lands or lots shall be delinquent feited property. 12 Neb., 638.
for taxes or special assessments, the treasurer shall be entitled to a credit in his final settlement for the amount of the several assessments thereon, the county to allow the amount of printer's fees thereon, and be entitled to saiil fees when collected. The county treasurer shall settle with the board of county commissioners on Wednesday after the first Tuesday in January and on the first Monday in July in each year, and at such other times as the county board may direct, at which times the county treasurer shall file with the county clerk a statement showing amount of moneys collected since last settlement, from what source derived, and amount of moneys paid out, and for what purpose, together with the vouchers for same, the amount of taxes due and unpaid, and the amount of money on hand belonging to the several funds: Provided, That the county treasurer shall not be entitled to credit for delinquent personal property tax until he has filed with the clerk an affidavit that he has been unable to collect the tax due thereon by reason of a want of personal property of the owner thereof, and that to the best of his knowl