structing wood sidewalks, shall be finally levied, it Final levy. shall be the duty of the council to sit as a board of equalization, for the purpose of equalizing any such proposed levy of special taxes or assessments and correcting any error therein, giving notice of such sitting in the same manner as above provided in this section, stating in such notice the purpose for which it will sit, and it shall continue such sessions not less than one day, from 9 A.M. to 5 P.M., and at such session it shall hear all complaints that the owners of property so to be assessed and taxed may make, and it shall be its duty to equalize any such assessment by correcting any errors therein, and thereupon such assessment and special taxes shall be finally made.

delinquent.

SEC. 86. On the first day of July next succed- Taxes, when ing the levy thereof all unpaid city taxes in cities of the metropolitan class shall be and become delinquent, and shall thereafter draw interest at the rate of one per centum per month, payable in advance, which interest shall be collected the same as the tax due, and it shall be the duty of the city treasurer to proceed as soon as practicable after any tax becomes delinquent to make such delinquent tax out of the personal property of such delinquent, if any such property can be found within such city. The tax levy authorized to be made in 1887 shall become delinquent January 1st, 1888. No demand of taxes shall be necessary, but it shall be the duty of every person owing any municipal tax or taxes in such city to attend at the treasurer's office and pay the same.

City clerk

shall make tax list.

Errors and

omissions may be corrected

by city treasurer.

Form of tax warrant.

SEC. 87. As soon as the assessment roll shall have been equalized and the levy made thereon the city clerk shall immediately make out a tax list and duplicate thereof, which shall be as nearly as practicable in the form prescribed by law for the tax list to be furnished county treasurers, and he shall deliver such tax list to the city treasurer on or before the first day of May next, after the date of the levy in each year, and he shall keep the duplicate thereof in his office, provided that for the levy made in 1887, such tax list shall be so delivered on or before October 1st, 1887. Errors in the names of be corrected by persons assessed may the treasurer, and the tax collected from the person intended, and in case the treasurer find any land has been omitted in the assessment he shall report that to the council, who may assess the same and direct the correction of the tax list.

SEC. 38. To each tax list so delivered a warrant under the hand of the city clerk shall be annexed, to be substantially in the following form, to wit:

"In the name and by the authority of the state of Nebraska:

"You are hereby commanded to collect from each of the persons and corporations named in the annexed tax list, and of the owners of the real estate described therein, the taxes set down in such list opposite their respective names, and the several parcels of land described therein; and in case any

person or corporation upon whom any such tax or sum is imposed, or who by law is required to pay the same, shall refuse or neglect to pay the full amount thereof before the first day of July next, you are to levy and collect the same by distress and sale of the goods and chattels of the person or corporation so taxed, as are by law required to pay such tax.

“Given under my hand and official seal this . . A.D. 18

ed by such warrant.

SEC. 89. Such warrant shall fully authorize and Power convey empower the city treasurer to levy on any personal property belonging to any such delinquent and collect therefrom any municipal taxes then due from such delinquent, and such warrant shall be a full and complete justification to the treasurer in any act, action brought to recover damages or costs for any act or proceeding by him, done or taken in conformity with the commands thereof.

Powers of

the same as of

urers.

SEC. 90. The powers, rights, duties, and pro-city treasurers ceedings of the city treasurer in cities of the metro-county treas politan class, and of such deputies as he may appoint, shall in all respects, as far as is applicable, and except as herein otherwise provided, be the same in respect to the collection of municipal taxes and assessments, as those of county treasurers in like cases with reference to the collection of county taxes; he shall be entitled to the same fees as are or may be allowed by law to county treasurers for similar services.

City treasurer shall make out delinquent list.

hands of

county treasurer.

SEC. 91. It shall be the duty of the city treasurer, on or before the first Monday in October of each year, to make out a complete delinquent list of all lots, lands, or parcels of real estate, the taxes and assessments on which for that year remain uncollected at that time, with the amount of such taxes or assessments, together with penalty and interest due from each lot or parcel of real estate set opposite the same; arranging the several lots, lands, or parcels of real estate in such list in the order that they appear on the tax list; stating also in each case the purpose for which tax or assessment was levied. The county treasurer shall reSame, in the ceive such delinquent list, and he shall advertise the real estate therein described for sale for such delinquent taxes or assessments at the same time he advertises the sale of real estate for delinquent county taxes, by adding the amount of such delinquent city taxes and assessments to the amount of delinquent state, county, and other taxes, and he shall sell such lots, lands, or parcels of real estate for the purpose of paying all such delinquent taxes and assessment, and shall credit such city for the amount of taxes or assessments so collected, which shall be subject to the order of the treasurer of such city. In the sale of any real estate as above provided for, and in the giving of certificates of sale and tax deeds therefor, the county treasurer shall proceed in the same manner as is or may be provided by law for his proceedings in the sale of real estate for delinquent county taxes, and with like power and authority; and the real estate

Sale and redemption.

so sold may be redeemed within the time and upon the same terms and conditions in every respect as is or may be provided by law for the redemption of real estate sold for delinquent county taxes;

only by sale.

Provided, That under this act the county treas- May collect urer shall be authorized to collect only by sale of

real estate; and

by

shall notify county treasurer when taxes are paid

Provided further, It shall be the duty of the City treasurer city treasurer, upon any taxes being collected him after the delinquent tax list shall have been him. delivered to the county treasurer, to forthwith notify the county treasurer of such collection; that the same may be cancelled on the delinquent tax list; and Provided further, That the failure, neglect, or make tax shall refusal of the city treasurer to make the tax assessed against any real estate by distress and sale of the personal property of the owners thereof shall not in anywise affect or invalidate the sale of such lands for such tax.

SEC. 92. Municipal taxes and special

ments

Refusal to

not invalidate.

assess-Municipal tax

es are a perpetual lien.

upon real estate in any such city are hereby made a perpetual lien thereupon from the day on which the same were levied against all persons or bodies corporate, except the United States and this state. Any person or body corporate purchasing any real estate for any tax or assessment levied by the authorities of any city of the metropolitan class shall, after the lapse of five years from the time of recording the treasurer's deed therefor, acquire and have a complete title thereto, and Acquirement thereafter all persons shall be debarred from com

tax deed.