Sewers or drains,

in that behalf shall be recorded in the journal of the council.

SEC. 3. That section 58 of article 2 of chapter 14 of the Compiled Statutes of Nebraska relating to the cities of second class having over five thousand inhabitants common, be amended to read as follows:

SEC. 58. Special taxes may be levied by the mayor and council for the purpose of paying the cost of constructing sewers or drains within the city, such taxes to be levied on the real estate lying and being within the sewerage districts in which such sewer or drain may be situated, to the extent of benefits to such property by reason of such improvement, the benefits to such property to be determined by the council, sitting as a board of equalization after notice to property owners as in other cases of special assessment provided, and in cases where the council, sitting as such board of equalization, shall Apportionment find such benefits to be equal and uniform, such levy may be according to the front foot of the lots or real estate within such sewerage district, or according to such other rule as the council sitting as a board of equalization may adopt for the distribution or adjustment of such cost, upon the lots or real estate in such district benefited by such improvement, and all taxes or assessments made for sewerage or draining purposes shall be collected in the same manner as other special assessments, and shall be subject to the same penalty.

of taxes for,

And when sewers are constructed and any assessments to cover the cost thereof shall be declared void, or doubts exist to the validity of such assess

ment, the mayor and council for the purpose of paying the cost of such improvement are hereby authorized and empowered to make a re-assessment of such cost on the lots or real estate lying and being within the sewerage district in which any such sewer may be situated to the extent of the benefits to such property, by reason of such improvement and such re-assessment shall be made substantially Re-assessment. in the manner provided for making original assessments, of like nature as herein provided, and any sums which may have been paid toward said improvement, upon any lots or real estate included in such reassessment shall be applied under direction of the council to the credit of the persons and property, on account of which the same was paid, and in case the credit shall exceed the sum re-assessed against Refunding of such persons and property as herein provided for the council shall cause such excess, with lawful interest, to be refunded to the party who made payment thereof, and the taxes so re-assessed, and not paid under a prior assessment, shall be collected and enforced in the same manner as other special taxes, and shall be subject to the same penalty.

excess.

clause.

SEC. 4. That said original sections 27 and 58 Repealing and all acts and parts of acts in conflict with this act be and the same are hereby repealed.

SEC. 5. Whereas an emergency exists this act Emergency shall take effect and be in force from and after its

clause.

passage and approval.

Approved March 30, 1887.

Cemetery associations, how formed.

Officers.

AN ACT to provide for the more efficient management and care of cemeteries and cemetery grounds in cities of the second class and villages, and for the incorporation of lot owners in such cemeteries, and to repeal paragraphs 34, 35 and 36, of section 69, chapter 14, entitled "Cities of the Second Class and Villages."

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

SECTION 1. That whenever, in cities of the second class and villages, one-fifth of the resident lot owners of any cemetery under the control of such city, shall so desire it, it shall be lawful for such lot owners to associate themselves into and form a cemetery association, as provided in section 45, of chapter 16, of the Compiled Statutes of the State of Nebraska and elect officers thereof.

SEC. 2. Upon the formation of such cemetery association, the lot owners in such cemetery shall elect five of their number as trustees, to whom is given the general care, management and supervision of such cemetery. The mayor or chairman of such city or village shall, by virtue of his office, be a member of the board of trustees, and it shall be

his duty to make, execute and deliver to purchasers of lots, deeds therefor, when requested by such board of trustees. Such deed shall be executed under the Deed to lots. corporate seal of such city, and countersigned by the clerk, specifying that the person to whom the same is issued, is the owner, for the purposes of interment, of the lot or lots described therein by numbers, as laid down on the map or plat of such cemetery; and such deed shall vest in the proprietor, his or her heirs or assigns, a right in fee simple to such lot for the sole purpose of interment, under the regulations of the board of trustees; and such deed shall be entitled to be recorded in the office of the county clerk of the proper county without further acknowledgment or authentications, and such description of lots shall be deemed and recognized as a sufficient description thereof.

trustees.

SEC. 3. Said board of trustees shall have power Powers to to limit the number of cemetery lots that shall be owned by the same person at the same time; to prescribe rules for enclosing, adorning, and erecting monuments and tombstones on cemetery lots; to prohibit any diversions of the use of such lots, and any improper adornment thereof, but no religious tests shall be made as to the ownership of lots, the burial therein, or the ornamentation of graves or of such lots.

SEC. 4 Such board of trustees shall have power Same. to pass rules and ordinances imposing penalties and fines, not exceeding one hundred dollars, regulating, governing and protecting the cemetery, the owners of lots therein, visitors thereof, and tres

passers therein. And the officers of such city or village shall have as full jurisdiction and power in the enforcing of such rules and ordinances as though they related to the corporation of such city or village itself.

in

SEC. 5. All moneys received from sale of lots any such cemetery, or which may come to it by gifts or devise, or otherwise, shall be devoted exclusively to the care, management, adornment and government of such cemetery itself, and shall be expended exclusively for such purposes under the direction of such board of trustees.

SEC. 6. Upon the organization of such cemetery association as herein provided, all property and moneys now under the control of the city council or village trustees, shall vest in such cemetery associations for the purposes aforesaid, and all moneys in the control of such city council or village trustees, shall be turned over to the board of trustees of such cemetery association.

SEC. 7. Paragraphs 34, 35 and 36, of section 69, of chapter 14, entitled "Cities of the Second Class and Villages," of the Compiled Statutes of Nebraska, and all acts and parts of acts inconsistent with the provisions of this act, are hereby repealed;

Provided, That all rights accrued under the power contained in said section are hereby confirmed.

Approved March 26, 1887,