appropriated and constituted a fund, distinct from all others, in the hands of the county treasurer until the obligation assumed be discharged.

SEC. 32. [Witnesses and jurors when county interested.]-On the trial of any suit in which a county be interested, the inhabitants of such county shall be competent witnesses and jurors, if otherwise competent and qualified according to law.

SEC. 33. [Warrants.]-Upon the allowance of any claim or account against the county, the county board shall direct the county clerk to draw a warrant upon the county treasurer in payment thereof, such warrant to be signed by the chairman of the county board, countersigned by the county clerk, and sealed with the county seal, but the same shall not be delivered to the party until the time for taking an appeal has expired, and if such appeal be taken then not until the same shall have been determined.

SEC. 34. [Warrants not to exceed 85 per cent. of amount levied.] -It shall be unlawful for the county board of any county in this state to issue any warrants for any amount exceeding the aggregate of 85 per cent. of the amount levied by tax for the current year, except there be money in the treasury to the credit of the proper fund for the payment of the same; nor shall it be lawful for the county board to issue any certificate of indebtedness in any form in payment of any account or claim, nor to make any contracts for or to incur any indebtedness against the county, in excess of the tax levied for county expense during the current year, nor shall any expenditure be made or indebtedness be contracted to be paid out of any of the funds of said county in excess of the amount levied for said fund. Amended, Laws 1883, chap. XXV. Took effect Feb. 24, 1883.]

SEC. 35. [Warrant-Recitals.]--Each warrant shall specify the amount levied and appropriated to the fund upon which it is drawn, and the amount already expended of such sum.

SEC. 86. [Warrant in excess.]-Any warrant drawn after 75 per cent. of the amount levied for the year is exhausted, and where there are no funds in the treasury for the payment of the same, shall not be chargeable as against the county, but may be collected by civil action from the county board making the same, or any member thereof. [As amended Feb. 28. Took effect June 1, 1881.]

SEC. 37. [Claims against county-Appeal.]-Before any claim against a county is audited and allowed, the claimant or his agent shall verify the same by his affidavit, stating that the several items therein mentioned are just and true, and the services charged therein, or articles furnished, as the case may be, were rendered or furnished as therein charged, and that the amount claimed is due and unpaid after allowing just credits. All claims against a county must be filed with the county clerk. And when the claim of any person against a county is disallowed, in whole or in part, by the county board, such person may appeal from the decision of the board to the district court of the same countv, by causing a written notice to be served on the county clerk, within twenty days after making such

SEC. 28. In the former law (G. S. § 19, 236) the words "or issuance of bonds" were not included. It was held that the section related solely to questions of borrowing money or of extraordinary outlay by a county and not to bonds issued for works of "internal improvement." 6 Neb. 53.

SEC. 34. Action upon warrant: not barred by statute of limitations. 1 Neb. 384. Should not be drawn unless there are funds or tax levied to pay. 13 Neb.527. 10 Id 32, 198. Paid as registered. 10 Neb. 32. Paid from levy of year in which drawn. 12 Neb. 33. Are certificates of indebtedness; not negotiable paper. 9 Neb. 452. 13 Id. 370. Purchase of, when void; purchaser may recover consideration. 12 Neb. 29. 13 Id. 310. Unless specially provided, precinct indebtedness should be paid by county warrants. 9 Neb. 461. Issued for a purpose not within jurisdiction of commissioners are void. 15 Neb. 311.

SEC. 37. The remedy by appeal is exclusive. An original action on an account against a county cannot be maintained. 6 Neb. 116, 454. 13 Id. 296. And equity will not interfere at the suit of a taxpayer to enjoin the payment of a claim against the county, in the absence of fraud. The taxpayer has his remedy by appeal. 6 Neb. 203. A formal judgment need not be entered. 8 Neb. 441 The board cannot be compelled to audit an account, but may be compelled to act thereon. 10 Neb. 362. An admission by the board of the justness of a claim is no bar to an appeal. Id. A claim accruing in 1879 may be paid from levy of 1880. Id. No appeal lies if claimant accept amount allowed. 12 Neb. 60. Appeal by one damaged by location of road taken under sec. 39, chap. 78. 14 Neb. 312. Bond signed beneath penal portion, held good. 16 Neb. 7.

decision, and executing a bond to such county, with sufficient security, to be approved by the county clerk, conditioned for the faithful prosecution of such appeal, and the payment of all costs that shall be adjudged against the appellant. Upon the disallowance of any claim, it shall be the duty of the county clerk to notify the claimant, his agent or attorney, in writing, of the fact, within five days after such disallowance. Notice mailed within said time shall be deemed sufficient. [Amended 1885, chap. 37.]

SEC. 38. [Appeal by taxpayer.]-Any taxpayer may likewise appeal from the allowance of any claim against the county by serving a like notice within ten days and giving a bond similar to that provided for in the preceding section. [Id.]

SEC. 39. [Transcript on appeal.]-The clerk of the board, upon such appeal being taken, and being paid the proper fees therefor, shall make out a complete transcript of the proceedings of the board relating to the matter of their decision thereon, and shall deliver the same to the clerk of the district court; and such appeal shall be entered, tried and determined the same as appeals from justice courts, and costs shall be awarded thereon in like manner.

SEC. 40. [Reconsideration of claims.]-The provisions of this subdivision shall not be so construed as to prevent the county board from once reconsidering their action on any claim upon due notice to parties interested.

SEC. 41. [Funds kept separate.]-Whenever a tax is levied for the payment of a specific debt, the amount of such tax collected shall be kept as a separate fund in the county treasury, and expended only in the liquidation of such indebtedness; Provided, That any surplus remaining in the treasury after full payment of such indebtedness, shall be transferred to the general fund of the county. SEC. 42. [Field notes of original survey-Map.]-A copy of the field notes of the original survey of each county by the United States, shall be procured, and a map of the county shall be constructed in accordance therewith on a scale of not less than one inch to the mile, and laid off in townships and sections. Such map and field notes shall be deposited in the office of the county clerk, and be by him preserved. Whenever the boundaries of any county are changed, the necessary alteration in such map may be made, or a new map of the county may be made if the county board so direct.

SEC. 43. Settlement of accounts.]-All persons chargeable with money belonging to any county shall render their accounts to and settle with the county board at the time required by law, and pay into the county treasury any balance which may be due the county, take duplicate receipts therefor, and deposit one of the same with the clerk of the county within five days thereafter.

SEC. 44. [Same by county board.]-If any person thus chargeable shall neglect or refuse to render true accounts or settle as aforesaid, the county board shall adjust the accounts of such delinquent, according to the best information they can obtain, and ascertain the balance due the county, and may institute the proper action to recover such balance so found due.

SEC. 45. [Penalty.]-In such case, the delinquent shall not be entitled to any commission, and shall forfeit and pay to the county a penalty of twenty per cent. on the amount found due the county. Such penalty shall be added to the amount so found due, and it shall be the duty of the court, in which any action is brought to recover the same, to include such penalty in any judgment which may be rendered against the delinquent in such action; such penalty when collected to be paid into the county treasury for the benefit of the school fund.

SEC. 46. [County seal.]-The board shall procure and keep a seal, with such emblems and devices as they may think proper, which shall be the seal of the county, and no other seal shall be used by the county clerk, except where the county clerk is ex-officio clerk of the district court, in which case he shall use the seal of said court in all matters and proceedings therein. The impression of said seal by stamp, shall be a sufficient sealing in all cases where sealing is required.

SEC. 47. [County attorney.]-The county board may, when they deem it necessary, employ an attorney to prosecute and defend all actions in which the county is a party or may be interested, and to advise such board upon any matter pending before them, but the compensation allowed such attorney shall not in any one year exceed the sum of one thousand dollars.

SEC. 48. [Delinquent personal taxes offset to claims.]-The county board of any county, whenever the account or claim of any person against the county is presented to them for allowance, may, in their discretion, procure from the county treasurer a certificate of the amount of delinquent personal taxes assessed against the person in whose favor the account or claim is presented, and may deduct from any amount found due upon such account or claim the amount of such tax, and issue a warrant for the balance remaining.

SEC. 49. [Same.]-For any such delinquent personal taxes so set off and deducted from any such account or claim, the board shall issue an order to the county treasurer directing him to draw from the same fund out of which said account or claim should have been paid, the amount of said delinquent taxes so set off or deducted, and apply the same upon the said delinquent personalty taxes in satisfaction thereof; and the said treasurer shall, upon application, receipt therefor to the person whose taxes are so satisfied.

SEC. 50. [Same in suits.]-In any suit against a county, any delinquent personalty taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.

SEC. 51. [Contracts.]-No county officer shall in any manner, either directly or indirectly, be pecuniarily interested in, or receive the benefit of any contracts executed by the county for the furnishing of supplies, or any other purpose; neither shall any county officer furnish any supplies for the county on order of the county board without contract.

SEC. 52. [Penalty.]-Any county officer violating the provisions of the preceding section shall be deemed guilty of a felony, and upon conviction thereof, shall be imprisoned in the penitentiary for a period not exceeding five years, or fined in any sum not exceeding two thousand dollars, or both imprisoned and fined as aforesaid.

SEC. 53. [Commissioners.]-The board of county commissioners shall consist of three persons. They shall have the qualifications of electors, and shall be elected in their respective districts at the annual general election.

SEC. 54. [Districts.]-Each county shall be divided into three districts, numbered respectively one, two and three, and shall be composed of two or more voting precincts, comprising compact and contiguous territory, and em. bracing as near as may be possible one-third of the population of the county, and not subject to alteration oftener than once in three years; and one commissioner shall be elected from each of said districts by the qualified electors of the whole county, as herein before provided. The district lines shall not be changed at any session of the board, unless all of the commissioners are present at such session.

SEC. 55. [Term of office.]-At the first election held to choose the board of commissioners under this act in any county, the person having the highest number of votes shall continue in office for three years; the next highest two years, and the next highest one year; but if any two or more persons have the same number of votes, their term of office shall be determined by the board of canvassers, and each commissioner elected at the first general election, as herein provided, shall hold his office for three, two and one years, as the case may be, and until his successor is elected and qualified, and each commissioner elected thereafter, in pursuance of the foregoing section, shall hold his office for three years, and until his successor is elected and qualified.

SEC. 47. Cited 12 Neb., 249. See act of 1885 providing for election of county attorney, Chap. 7.
SEC. 54. See special act 1881, chap. 44.

SEC. 55.

Office not vacated by this act. 9 Neb. 204.

SEC. 56. [Session of board.]-The county commissioners shall meet and hold sessions for the transaction of county business, at the court house in their respective counties, or at the usual place of holding sessions of the district court, on the second Tuesday in January, third Monday in June, and first Tuesday in October of each year, and may adjourn from time to time.

SEC. 57. [Special sessions.]—The county clerk shall have power to call special sessions when the interests of the county demand it, upon giving five days notice of the time and object of calling the commissioners together, by posting up notices in three public places in the county, or by publication in a newspaper published therein.

SEC. 58. [Decision of questions.]-When two only of the commissioners of the board shall attend, and shall be divided on any question, the decision thereof shall be deferred until the next meeting of the board, and then the matter shall be decided by a majority of the board.

SEC. 59. [Chairman-Shall sign warrants.]-The commissioner whose term of office expires within one year, shall be chairman of the board for that year, and he shall sign all warrants on the treasurer for money to be paid out of the county treasury.

SEC. 60. [Precincts.]-Each board of county commissioners shall divide the county into convenient precincts; and, as occasion may require, erect new ones, subdivide precincts already established, and alter precinct lines. And whenever any portion of territory containing in the aggregate not less than one township of land, and not more than four townships lying contiguous, shall contain not less than fifteen voters, it shall be the duty of the county commissioners, on receipt of a petition, signed by a majority of the legal voters therein to constitute such portion of the territory a voting precinct.

SEC. 61. [Division of precinct not to affect existing officers.]When a precinct shall be divided, any justice of the peace or constable of the original precinct shall continue to act as such in the newly created precinct, in which he may reside at the time of the division, the same as if the precinct had not been divided.

SEC. 61 a. [Precints in cities of first class.]-Whenever the mayor and city council of any city of the first class in this state shall by ordinance divide. any ward of such city into two or more voting or polling districts, the board of county commissioners of the county in which such city is located shall for general election purposes also, at their next regular session after the taking effect of the said ordinance, order the establishment of said voting or polling districts in conformity with the provisions of said ordinance, and shall appoint judges and clerks of election for such polling districts as appointments are now made when a vacancy

COUNTY SUPERVISORS.

SEC. 62. [County board-Meetings.]-The county boards of the several counties in this state that may adopt township organization shall be composed of the supervisors of the organized townships thereof, and the supervisors from cities of the first and second class and villages; such supervisors shall hold two regular meetings in each year at the county seat in their respective counties, for the transaction of general business as a board of supervisors. They may hold special meetings at such times as they may find convenient, and shall have power to adjourn from time to time as they may deem necessary. They may also hold such other meetings as are by law provided.

exists in such offices. [1883, chap. XXII.]

SEC. 56. Board must transact business at county seat; have no authority to enter into contracts at any other place. 10 Neb. 179. 4 Id. 160. But bonds signed outside of county are not void. 13 Neb. 139.

SEC. 57. Transactions of business at special meetings not limited to object set forth in notice. 5 Neb. 229. See secs. 23 and 63.

SEC. 60. Character and powers of precincts stated. 9 Neb. 23. Bonds of precincts. 6 Neb. 53, 215. 7 Id, 260. 9 Id. 461. 10 Id. 24. 13 Id. 131. 14 Id. 335.

SEC. 61 a. "An act to empower and require county commissioners to divide precincts into two or more polling or voting districts in certain cases for general election purposes, and to conform to ordinances of cities of the first class in relation thereto." Took effect Feb. 28, 1883.

SEC. 63. [Special meetings.]-Special meetings of the board of supervisors shall be held only when requested by at least one-third of the members of the board, which request shall be in writing, addressed to the clerk of the board, and specifying the time and object of such meeting; upon reception of which request, the clerk shall immediately notify in writing each member of the board of the time and object of such meeting, and shall cause notice of such meeting to be published in some newspaper of the county, if any shall be published therein; Provided, That no business shall be transacted at any special meeting, except such as is specified in the call.

SEC. 64. [Regular meetings.]-The regular meetings of the board of su pervisors in all counties having township organization, shall be held on the second Tuesday in January, and first Tuesday in June.

SEC. 65. [Chairman.]-The board of supervisors at their first regular meeting of each year shall organize by choosing one of their number as chairman, who shall preside at all meetings of the board during the year; and in case of his absence at any meeting, the members present shall choose one of their number as temporary chairman.

SEC. 66. [Certificate of election.]-The supervisors shall severally lay before the board of supervisors, at the first regular meeting after election, their several certificates of election, which shall be examined by the board of supervisors, and if found regular, shall be filed in the office of the county clerk.

SEC. 67. [Aid to roads and bridges.]—In addition to the powers hereinbefore conferred upon all county boards, the board of supervisors shall have power to appropriate funds to aid in the construction of roads and bridges not exceeding two mills of the levy for the current year for general purposes, except by a vote of the people authorizing them to expend a greater amount; to change the boundaries of towns, and to create new towns as provided by law, to designate and give names thereto, and to fix the place of holding the first town meeting therein; and to change the name of any town upon the petition of a majority of the voters of said town.

SEC. 68. [Quorum.]-Two-thirds of all the supervisors elected in any county shall constitute a quorum for the transaction of business, and all questions which shall arise at meetings shall be determined by the votes of a majority of the supervisors present, except in cases otherwise provided for.

SEC. 69. [Proceedings to be public.]—The board of supervisors shall

sit with open doors, and all persons may attend their meetings.

SEC. 70. [Chairman may administer oath.]-Every chairman of the board of supervisors shall have power to administer an oath to any person concerning any matter submitted to the board, or connected with their powers and duties.

SEC. 71. [Books and records.]-In order to insure uniformity in the keeping of town records and other matters pertaining to the duties of town officers, it shall be the duty of the board of supervisors to purchase for the use of the respective towns suitable books and blanks thereof, the cost in the first instance to be paid by warrant upon the county treasury, and the amount to be charged to the respective towns, and levied and collected with other town taxes.

SEC. 72. [Naming towns.]-Whenever the board of supervisors shall create a new town, or change the name of an existing town, the proceedings in giving a name to such new town, or changing the name of an existing town, shall be as follows: The proposed name to be given to such new town, or existing town, shall be filed in the office of the auditor of public accounts, there to be retained for at least one year; and the auditor of public accounts, at any time after the filing of such proposed name, shall upon application of said board, grant his certificate stating that such proposed name, from information appearing in his office, has not been adopted by any city, town, village, or municipal corporation in this state; which certificate must be obtained by said board before any action whatever shall be