Жийдала When st Contents of respectively, and for that purpose they shall have the same power and authority as is or may be conferred by law upon the county treasurers, with like immunity from personal liability for acts done by them in their official capacity. SEC. 6. That in addition to the powers as conferred upon county treasurers, as provided for in section five of this act, it shall be lawful for the said delinquent tax collector, in case where, in his judgment, the collection of any tax or taxes would be facilitated thereby, to commence suit in his own name as such delinquent tax collector, describing himself in such action as the delinquent tax collector for county, against any person or corporation owing such taxes, by attachment or otherwise, in any court in the State of Nebraska, having jurisdiction thereof, and upon any judgment which may be rendered in such action, execution shall be issued and enforced as in other actions at law, except 'that upon such judgments no property shall be exempt from levy and sale under the execution which may be issued thereon, and no exemption or stay shall be allowed on such judgment. , SEC. 7. It shall be sufficient to state in the petition or of particulars. bill of particulars which may be filed in any action which may be brought under section six of this act, that the plaintiff (naming himself) is the delinquent tax collector for the county of that taxes were assessed against the defendant, (naming him), which were placed upon the county tax list (for the city or town tax list as the case may be, or both), for the year 18-, to the amount of $– that the same became delinquent on the 18-, for non-payment, and have never since been paid, and that there is due thereon the sum of $-, with interest at the rate of per cent. from the day of and asking judgment for said amount. The tax list in the hands of the said delinquent tax collector shall be received as evidence of the facts stated in the petition or day of - bill of particulars, so far as they may appear therein, and the only defense allowed shall be either: first, that the defendant had not property subject to taxation in the county, city, or town, at the time of the assessmen second, that the taxes, $, to recover which, suit is brought, have been paid, and the burden of proof shall in all cases, be upon the defendant, to establish either of said defenses, affirmatively, in all cases in which an attorney may be employed by the said delinquent tax collector to appear and prosecute such action. The court may allow a reasonable attorney's fees therefor, to be taxed and collected as costs in the case; but in no case shall the county be liable for any costs under the provisions of this section. SEC. 8. That in making sales of property, either re: or personal, for delinquent taxes, the said delinquent tax collector shall be governed in all respects by the law regulating such sales by county treasurers, and the certificate of sale for lands so sold for delinquent taxes, shall be made in the same manner and form as those required to be made in like cases by county treasurers, and the said county treasurers shall make the deeds to the purchasers at tax sales, holding such certificates at the expiration of the time for redemption, in the same manner, of the same form (changing the recitals to conform to the facts), and with like effect, as if the said sales had been made by the said treasurers. Sales, how regulated. accounted for. SEC. 9. That all moneys collected by the said delin- Money, w quent tax collector for delinquent taxes, shall be subject at any time, to the order of the county, city, or town authorities, as the case may be, and for any default in paying over any of said moneys upon demand, the said delinquent tax collector shall be liable upon his bond to a civil action. SEC. 10. The said delinquent tax collector shall make a settlement with the county commissioners and with the settle with county com. missioners. Collector shall city or town authorities within his county, at least once in six months, and aftener if required so to do, and shall then pay over any balance which may remain in his hands, to the treasurer of the county or municipality entitled thereto, and take his receipt therefor. Shall keep office at county seat, and appoint deputies. Fees of collector. Act's repealed. SEC. 11. The said delinquent tax collector shall keep his office at the county seat, and may appoint such deputy or deputies as may be necessary to aid him in the performance of his duties, who shall qualify and give bond in the same manner as required of the delinquent tax collector, except, that the bond of said deputy shall run to said delinquent tax collector, and shall be in such sums as he may require, and for all the official acts or delinquencies of the said deputies, the delinquent tax collector shall be liable. SEC. 12. The said delinquent tax collector shall be entitled to receive such sum as the county commissioners may determine, not exceeding twenty per cent. on all collections, for his services, and no more, and which fees may be retained by the said delinquent tax collector out of the moneys collected by him for such delinquent taxes: Provided, That upon all taxes remaining delinquent for the space of one year, a penalty of ten per cent. shall attach, which shall be collected by such delinquent tax collector as a part of the tax, and shall constitute one-half of his per centage for collections. SEC. 13. All acts and parts of acts inconsistent with Gen. Stat., 916. this act, are hereby repealed: Provided, This act shall not in any way affect sections forty-nine and fifty, chapter To take efect. fifty-six of the revised statutes of 1873. SEC. 14. This act shall take effect and be in force from and after its passage. Approved, February 24, 1875. SECTION 1. Taxes deposited in court how disposed of. AN ACT Providing for the destribution of moneys deposited in suits, brought to enjoin the collection of taxes. Be it enacted by the Legislature of the State of Nebraska : in ted in suits brought to re strain collection of taxes, of. SECTION 1. That in all suits heretofore or hereafter to Taxes deposibe brought in any court to enjoin the collection of taxes which the plaintiff has or may have deposited in court the how disposed amount of the tax or a part thereof in controversy to abide the final determination of the suit, and such final determination shall be in favor of the collection of the tax or a part thereof, the treasurer's defendant shall receive and receipt for such moneys: Provided, There shall first be paid to the attorney or attorneys for the defendant or defendants their costs, disbursements, and fees incurred in the defense of the suit and in case of a controversy in regard to such fees, then the amount by such attorney or attorneys shall be retained by said clerk until the court shall have determined the amount, which such amount shall be paid over to such attorney or attorneys. SEC. 2. This act shall take effect and be in force from To take effect. and after its passage. Approved, February 19, 1875. Section. Sectic n. 1. Act for relief of delinquent 2. How real estate to be sold. Act repealed. AN ACT To repeal an act entitled "An act to provide relief for delinquent tax payers, and to provide for a sale of lands, remaining unsold under the provisions of said act." Be it enacted by the Legislature of the State of Nebraska: SECTION 1. That the act entitled "An act to provide Gen. Stat., 940. relief for delinquent tax payers," approved, February 27, 1873, shall be, and the same hereby is repealed: Provided, That such repeal shall not affect any rights accrued to purchasers of lands, sold under the provisions of said act: Provided further, That any action now pending and undetermined under the provisions of said act, shall be prosecuted to final decree and sale of the same in all respects as if said act had not been passed. How real estate to be sold. To take effect. SEC. 2. All real estate which has been advertised and against which judgment has been rendered, as provided in said act, and remaining unsold for want of bidders, shall be sold by the county treasurer at private sale, on the same terms and in the same manner as now provided by law. SEC. 3. This act shall take effect and be in force from and after its passage. Approved, February 25, 1875. |