case where I have been required to ascertain the amount or value of the property of any person, or body corporate, I have diligently, and by the best means in my power, endeavored to ascertain the true amount and value, and that as I verily believe, the full value thereof is set forth in the above returns (where the assessment has been corrected by a town board "except as corrected by the town board"), and that in no case have I knowingly omitted to demand of any person of whom I was required to make it, a statement of the amount and value of his property which he was required by law to list, nor have I connived at any violation or evasion of any of the requirements of the law in relation to the assessment of property for taxation.

SEC. 64. [Schedules delivered to county clerk.]-The assessor shall at the same time deliver to the county clerk all the schedules and statements of personal property which shall have been received by him, endorsed with the name of the person whose property is listed, and arranged in alphabetical order; and the clerk shall preserve the same in his office.

SEC. 65. [Books open to inspection.]--The several assessment books shall be filed in the office of the county clerk, and there remain open to the inspection of all persons; Provided, That the county clerk in counties under township organization shall, in the month of April, deliver to the town clerks of the several towns in the county, the assessment books of their respective towns for the previous year, such books to be returned by the town clerks to the county clerk's office before the second Monday of June of the same year.

SEC. 66. [Pay of Assessors.]-Each assessor and deputy assessor shall [be] paid out of the county treasury for each and every day actually engaged in making the assessment, the sum of three dollars; Provided, That each assessor shall receive for the time necessarily employed in attending the meeting of the assessors, as provided in section sixty-two (62) of this act, and for the time necessarily employed in making return to the county clerk of his assessment book, and the schedules and statements of personal property, the sum of two dollars per day and mileage, at the rate of five cents for each mile necessarily traveled. [Amended 1885, chap. 69.]

SEC. 67. [Detailed account of time.]--Assessors and deputy assessors shall make out their accounts in detail, giving the date of each day which they shall have been employed, which account they shall verify under oath. The assessor shall not be entitled to compensation until he shall have filed the lists, schedules, statements, and books appertaining to the assessment of property for such year, in the office of the county clerk-the books to be accurately made and added up. An assessor or deputy assessor shall not be entitled to pay unless he has performed the labor and made return in strict compliance with law.

SEC. 68. [Clerk to correct errors.]-The clerk, upon receipt of the assessment books of real property, shall correct all errors of whatsoever kind which he may discover, and add the name of the owner, if known, when the same does not already appear, and the description of all real property which has been omitted by the assessor, and is liable to taxation.

SEC. 69. [Further corrections.-If the assessor has listed and assessed any real property not returned by the auditor of public accounts to the clerk, the clerk shall immediately advise the auditor thereof, who shall ascertain if the same is taxable, and advise the clerk. If taxable, the clerk shall enter the same in the list of taxable property in his office; if not, he shall correct the assessment books.

SEC. 70. [Equalization of assessments.]-The county board shall hold a session of not less than three nor more than twenty days, for the purpose contemplated in this section, commencing on the first Tuesday in June, annually, after the return of the assessment books, and shall-First. Assess all such lands or lots as have been listed by the county clerk, and not assessed by the assessor. Said board may make such alterations in the description of real property as it shall deem necessary. Second. On the application of any person considering himself aggrieved, or who shall complain that the property of another is assessed too low,

SEC. 70. 3 Neb. 43. 5 Id. 564. 7 Id. 260. 8 Id. 517. 10 Id. 216. 11 Id. 75, 347. 12 Id. 93. 14 Id.

they shall review the assessment and correct the same as shall appear to be just. No complaint that another is assessed too low shall be acted upon until the person so assessed, or his agent, shall be notified of such complaint, if a resident of the county; Provided, That in the counties under township organization, that such application shall have been made to the town board of equalization, and been rejected by them. Third. It shall ascertain whether the valuations in one township, precinct or district bear just relation to all the townships, precincts, or districts in the county; and may increase or diminish the aggregate valuation of property in any township, precinct or district, by adding or deducting such sum upon the hundred as may be necessary to produce a just relation between all the valuations of property in the county, but shall in no instance reduce the aggregate valuation of all the townships, precincts or district below the aggregate valuation thereof, as made by the assessors; neither shall it increase the aggregate valuation of all the townships, precincts or districts, except in such an amount as may be actually necessary and incidental to a proper and just equalization. It may consider lands, village or city lots, and personal property, (except property assessed and valued by the state board of equalization,) separately, and determine a separate rate per cent. of addition or reduction for each of said classes of property, as may be necessary to a just equalization thereof. [1883, chap. LXVII.]

SEC. 71. [Omitted or invalid assessments.]--If, hereafter, for any reason any taxable real property shall escape taxation in any year, whether on account of an omission to assess the same, or because the assessment or levy of any tax therein, or any part thereof, shall be invalid, except for the reason that the same was not subject to taxation or was levied for an illegal or unauthorized purpose, and if for any reason, except as aforesaid, any tax levied thereon shall be recovered back by the payer thereof, or the payment thereof shall be prevented by the final judgment or process of any court, it shall be the duty of the county board, when sitting as a board of equalization in any subsequent year to assess said property at the proper valuation for the year, or years, for which said tax should have been levied thereon, and to levy thereon, upon such assessment at the time of levying other taxes in such subsequent year at the same rate of state, county, township, school district, city, village, and other levied taxes as might legally have [been] levied thereon for the year in which it shall have so escaped taxation, which tax and the levy thereof shall be in addition to all current and other taxes on the same property for such subsequent year, and [be] as valid for all purposes as though properly assessed and levied in the year in which such land so escaped taxation..

SEC. 72. [Clerk's report to auditor.]-As soon as practicable after the assessment books are equalized and corrected by the county board, and on or before the tenth day of July annually, it shall be the duty of county clerks, upon receipt of the assessment books, to make out and transmit to the auditor an abstract of the assessment of property, showing the number, value, and average value of each kind of enumerated property, as shown by the assessment; the value of unenumerated property, and total value of personal property; the number of acres, value and average value of improved lands; the number of acres, value and average value of unimproved lands; the total number of acres, total value and average value per acre, of all lands; the number, value and average value of improved village or city lots; the number, value and average value of unimproved village or city lots; the total number of lots, total value and average value of all lots, and the total value of all property; the number of acres in cultivation of wheat, corn, oats, meadow, and other field products, and the number of fruit and forest trees and grape vines. Said abstract shall be made out on blanks, which it shall be the duty of the auditor to furnish county clerks for that purpose. The values to be given in said abstract shall be the valuations assessed by the assessor, and equalized and corrected as hereinbefore provided.

SEC. 73. [Same-Assessments not all in.]-It shall be the duty of the county clerks, in case of failure of any assessor to make return or assessment

SEC. 71. See note to sec. 52.

within the time specified in this act, to transmit a statement of the assessment in all the townships, precincts, cities, villages, or districts from which returns have been received, together with a statement of the amount of taxable property assessed in the defaulting townships, precincts, cities, villages or districts for the previous year. SEC. 74. [State board of equalization-Powers.]-The governor, auditor of public accounts, and treasurer, (or the majority of them,) shall constitute the state board of equalization, and said board of equalization shall hold a session at the capital of the state, commencing on the third Monday in July in each year; and it shall be the duty of said board to examine the various county assessments, and to decide upon the rate of the state tax, the state school tax and the state sinking fund tax, to be levied for the current year, together with any other general or special taxes required by law to be levied, and to equalize and make the levy of such taxes throughout the state; but such equalization shall be made by varying the rate of taxation on the different counties, in case the said board of equalization are satisfied that the scale of valuation has not been adjusted with reasonable uniformity by the different assessors.

SEC. 75. [Rate of state taxes.]-The rate of the general state tax shall be sufficient to realize the amount necessary to meet appropriations made by the legislature for the year in which the tax is levied, not exceeding five mills on the dollar valuation. The rate of the state school tax shall not be less than one-half mill, nor more than one and one half mills on the dollar valuation; and the rate of the state sinking fund tax shall not be more than three fourths of a mill on the dollar valuation in any county in the state. [Amended Mar. 2. took effect June 1, 1881. 1881, chap. 71.]

SEC. 76. [Auditor's statement to county clerk.]-On or before the first Monday of August in each year, the auditor is required to transmit to the county clerk of each county a statement of the rate of taxation required in said county for the general state tax, the state school tax, and the state sinking fund tax, as directed to be levied and collected by the state board of equalization. Should the state board of equalization fail to fix the rate of taxation in any or all of the counties, then the auditor is required to notify the county clerk that the rate to be levied and collected in such county or counties is the maximum rate provided in the preceding section of this act.

SEC. 77. [Levy of taxes for county purposes-Rate.]-On the last day of their sitting as a board of equalization the county board shall levy the necessary taxes for the current year, including all county, township, city, school district, precinct, village, and other taxes required by law to be certified to the county clerk and levied by the county board. The rate of tax for county purposes shall not exceed one dollar and fifty cents on the one hundred dollars valuation, except for the payment of indebtedness existing at the adoption of the present constitution, unless authorized by a vote of the people of the county, and shall be as follows: In counties under township organization, for ordinary county revenue, including the support of the poor (except when each town supports its own poor), not more than nine mills on the dollar valuation; for roads, not more than five mills on the dollar valuation; for county bridge fund, not more than four mills on the dollar valuation; for county sinking fund, not more than four mills on the dollar valuation, and labor tax as provided in the following section. In counties not under township organization, for ordinary county revenue, (including the support of the poor,) not more than nine mills on the dollar valuation; for roads, not more than five mills on the dollar valuation; for county bridge fund, not more than four mills on the dollar valuation; for county sinking fund, not more than three mills on the dollar valuation, and labor tax as provided in the following section. [Amended 1885, chap. 70.]

SEC. 77. Authority must be shown, and mode pursued. 6 Neb. 241. 7 Id. 274, 491. After usual time, not fatal. 12 Neb. 93. Not necessary to set out items in detail. 12 Neb. 327. District bond school tax; should not be levied without authority of district. 9 Neb. 512. Registered county bonds; tax for, levied by clerk and not county board. 7 Neb, 492. Excess of levy may affect titles but no excuse for tendering amount due. Id. Levy upon real estate and not personalty for improvements in city, void. 11 Id. 81. Irregularity. 13 Neb. 541. Unpaid county warrants. 11 Neb. 23. Insane tax. 16 Neb. 123, 136.

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SEC. 78. [Labor tax for roads.]-Every male inhabitant in each road district, being over the age of twenty-one years and under the age of fifty years, except paupers, idiots, and lunatics, shall be assessed by the assessors to pay a labor tax of three dollars. Said tax may be paid in cash or commuted for in labor in the manner provided for in the act on roads. Persons living in cities or incorporated villages who are liable by the provisions of law regulating cities or villages to pay a poll or labor tax, or work upon the streets thereof, shall not be assessed to pay the tax provided for in this section.

SEC. 79. [Duties of authorities of cities, villages, etc.]-The proper authorities of cities, villages, townships, and districts authorized by law to vote bonds or assess taxes (except cities of the first class) shall annually on or before the first Monday of June, certify to the county clerk the several amounts which they severally require to be raised by taxation, including all amounts due upon legal and valid bonds outstanding against such corporation. [1883, p. 276.]

SEC. 80. [Tax list.]-After the equalization by the county and state boards as herein before provided, and the levy of taxes made by them, and before the first day of October, the county clerk shall transcribe the assessments of the several precincts, townships, cities, or villages, into a suitable book, to be provided at the expense of the state, properly ruled and headed with distinct columns, in which shall be entered the description of lands, number of acres and value, number of city and village lots and their value, value of personal property, and each description of tax, with a column for polls, one for payment and a number of columns for delinquent taxes of previous years.

SEC. 81. [Consolidated tax.]-All taxes which are uniform throughout any precinct or township, shall be formed into a single tax, entered upon the tax list in a single column, and be denominated a consolidated tax; and each tax receipt shall show the percentage levied for each separate fund.

SEC. 82. [Same.]-The tax list shall be completed by the county clerk by carrying out in a column by itself the consolidated tax as provided in the preceding section, with the labor tax, school district tax, and any irregular tax each in separate columns, and after adding up each column of said taxes he shall, in an abstract at the end of each precinct, township, city and village list, apportion the consolidated tax among the respective funds to which it belongs, according to the number of mills levied for each of said funds, showing a summary of each distinct tax.

SEC. 83. [Warrant to county treasurer.]-The tax list shall be completed and delivered to the county treasurer on or before the first day of October, annually, and before its delivery the county clerk shall attach a warrant under the seal of the county, which warrant shall be signed by said clerk, and shall in general terms command the said treasurer to collect the taxes therein mentioned according to law; but no informality therein, and no delay in delivering the same after the time above specified shall affect the validity of any taxes or sales, or other proceedings for the collection of taxes as provided for in this act.

SEC. 84. [Tax list--Form.]-The tax list, when completed, shall be the property of the county, and shall be substantially in the following form:

SEC. 85. [Apportionment of railroad property.]—Railroad and telegraph property assessed by the state board of equalization, as provided in section 40, shall be apportioned by the county clerk among the respective precincts, townships, school districts, road districts, cities, and villages in which the same may be, entered on the tax list and collected by the county treasurer.

SEC. 86. [Delinquent taxes to be entered.]—In all cases where taxes are delinquent on any real property for any preceding year or years, it shall be the duty of the county clerk in making up the list for the current year, to enter the amount of the delinquent tax opposite the tract or parcel of real property against which it was charged, in a suitable column or columns, with the year or years in which the same was due, and the amount thereof shall be collected in like manner as tax on other real property for that year may be collected.

SEC. 87. [Collectors of taxes.]-The county treasurers shall be ex-officio county collectors of taxes within and for their respective counties, and in counties under township organization, town treasurers shall be the collectors of taxes in their respective townships, and the treasurer of each city or village not included within the limits of any township shall be the collector of taxes therein.

SEC. 88. [Payment of taxes-Warrants receivable.]-State warrants are receivable for the amount payable into the state treasury on account of tax levied for general state purposes. County warrants are receivable for the amount payable into the county treasury for general purposes. City warrants shall be received for the city general tax, village warrants for village general tax, and town warrants for the township general tax. State, county, city, village, or township taxes levied for the school fund, or sinking fund, shall be paid only in lawful money of the United States. State, county, city, village, or township taxes levied for or other special purposes, shall be paid only in lawful money of the United States, or by warrants drawn upon and payable out of the particular fund for the payment of the tax upon account of which they are tendered. Road and labor tax shall be paid as provided in the act on "roads.'

SEC. 89. [Taxes, how collected.]-No demand for taxes shall be neces

SEC. 89. Under the revenue law of 1869 as amended in 1871, [G. S. 916] personal property was not only liable for personalty taxes, but for taxes assessed on real estate, and under these provisions it was held that personalty must be first exhausted before there could be a sale of the realty. 4 Neb. 139, (overrulling 2 Neb. 377) 5 Id. 362. 7 Id. 122. 8 Id. 59, 123. By act of 1877, p. 43, the law was amended by leaving out the provision requiring a levy on personal property for the satisfaction of taxes due on real estate, leaving the law from that time substantially as in secs. 89 and 105 of the above chapter.-The collector is not entitled to receive com