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Settlement for

edge and belief no personal property of any such owner is in the county.

Sec. 162. The county clerk shall make out and deliver to the county treasurer, as soon as adjustment is State taxes. made with the county board or county clerk annually, the statements, certificates, and lists appertaining to the settlement of the accounts of such treasurer, which statement, certificates, and lists shall be made out in proper form, under his seal of office, on blanks, which it is hereby made the duty of the auditor to furnish annually for that purpose. The treasurer shall deliver the same to the auditor and make final settlement of his accounts on or before the first day of February in each year; Provided, That in all cases where the statements, certificates, and lists appertaining to the final settlement of a treasurer are on file with the auditor on or before the first day of February, the auditor shall not charge interest on the balance found due on the account of such treasurer for fifteen days after mailing said auditor's statement, showing balance due the Statə on such treasurer's account; Provided, further, That this section shall not be held to relieve any collector from the payment of interest charged on his account by reason of failure to make payment to the State at other time or times, as required by this or any other act of the Legislature of this State.

Sec. 165. The treasurers of the several counties When payshall pay into the state treasury all funds in their hands into state treasbelonging thereto, on.or before the tenth day of February and tenth day of October in each year, and at such other times as the state treasurer shall require, and the funds so paid shall be the identical state warrants, if any, received by the treasurer for payment of taxes, or in coin, or in treasury notes of the United States.

ments made



Acts repealed. Comp. Stat., 415, 429, 430. 1879, 311, 339, 340, 341.

SEC. 2. That sections eighty-nine, (89), one hundred and fifty-six (156), and 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, as now existing, and all acts and parts

of acts inconsistent with the provisions of this act are Saving clause. hereby repealed; Provided, That such repeal shall not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 the validity of any sales for taxes heretofore made, or any right heretofore acquired under any law of this State..

Approved March 1, A.D. 1883.


AN ACT to amend section 75 of chapter 78 of the Compiled Statutes,

entitled " Roads."

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

Act amended. Comp. Stat., 448.

Fire guards.

Section 1. That section 75 of chapter 78 of Compiled Statutes, be amended so as to read as follows:

Sec. 75. It shall be the duty of each overseer of roads during the months of June or July in each year to make provision for the prevention and spread of prairie fires in his district, by causing at least four furrows to be plowed on each side of such public or main traveled roads in his district, not less than two rods from the center of such roads, where practicable, and a suitable time and as soon thereafter as the grass becomes sufficiently dry, he shall cause to be burned all grass between said plowing on either side of the

roads. The labor to be performed under the provisions of this section shall be a part of the labor to be performed by persons assessed to pay labor or road tax, and they shall be allowed compensation at the rate hereinafter provided for other work on public roads.

Approved March 1st, A.D. 1883.


AN ACT regulating salvages.

take up

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

SECTION 1. When any boat, raft, lumber, staves, shingles, logs, rails, posts, cord-wood, or other valua- When may ble timber shall be lost or wrecked upon any river or creek, any person may take up and secure the same.

SEC. 2. When any person shall claim such property, and shall prove his right to the same before any justice Owner to pay

salvage. of the peace in the county where said property was taken up, the same shall be restored to such owner upon payment to salvor of a premium for salvage equal to ten per centum of the valuation of such property, to be determined by such justice of the peace, if not agreed upon by such owner and salvor, and the legal costs of proceeding.

Sec. 3. When any person shall take up and secure any such property of less value than ten dollars, he when may dismay retain and dispose of the same to his own use, ten days. provided the owner does not claim the same within ten days after the taking up of such property.

SEC. 4. When such property shall be of greater value than ten dollars, the justice of the peace shall, public rendue.

. by warrant under his hand, direct any constable to sell

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ceeds of sale.


the same at public vendue, giving ten days' notice, by
three advertisements put up in public places in his pre-
einct, of the time and place of sale.

SEC. 5. The owner, on proof of ownership before
any justice of the peace, may have restitution of his
property at any time before sale is made, on payment

of salvage and costs.
Disposal of pro- Sec. 6. If no claimant appears on or before the

time of sale, the justice shall allow to the taker up his
salvage according to this act, and the balance of said
money, after paying the costs, shall be paid by said
justice into the county treasury, for the benefit of pub-

lic schools of such county.
How value is Sec. 7. When it may be necessary to ascertain the

value of any property so taken, any justice of the peace
of the proper county, on the application of any party
concerned, may appoint three freeholders, who, being
sworn, shall ascertain and assess the value of such
property, and return their valuation to such justice.

Sec. 8. Within two days after the taking up and
securing of any such wrecked property, the salvor shall
make oath before a justice of the peace of the precinct
in which such property is taken up or secured, that
the property was lost or wrecked and in a perishable
condition, and that he was not directly or indirectly in-
strumental in causing the property to be so wrecked
or lost, and also the quantity, quality, and estimated
value of such property, and the time and place of tak-

ing up, and that he has not disposed or secreted any Warrant to sell. part of the same. If such property be not claimed and

proved by the owner within ten days after the filing
of such affidavit, such justice shall, on the application
of such salvor, issue a warrant directed to any consta-
ble of said township, directing him to sell the same
at public vendue, first giving ten days' notice by three

Duty of salvor.

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advertisements, put up in public places in his precinct, of the time and place of sale; and if such property be not claimed and proved by the owners, and the salvage and costs paid, then such property shall be sold and the proceeds shall be returned to such justice, who shall

pay to the proper parties the salvage and costs of proceeding; and the remainder, if any, shall be paid

; into the county treasury for the benefit of public school fund of such county, unless the owner shall make proof of his right to the same within three months. Provided, If the name or initial of the owner of any log, toy, or other property, be plainly marked or branded thereon, then the salvor shall, in addition to the foregoing proceedings, also give notice to the owner, if known from such mark or brand.

Sec. 9. If any persons shall retain, sell, or dispose Penalty. of any such property wrecked, lost, or adrift, without complying with each and all of the requirements of this act, such person shall be deemed guilty of the larceny of such property, and on conviction thereof shall be punished as for the unlawful taking, stealing, and carrying away of such property.

Approved February 28th, A.D. 1883.

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