tificates and list shall be made out in proper form, under his seal of office, on blanks which it is hereby made the duty of the auditor to furnish, annually, for that purpose. The treasurer shall deliver the same to the auditor, and make a final settlement of his accounts on or before the first day of February in each year; Provided, That in all cases where the statements, certificates and list appertaining to a final settlement of a treasurer are on file with the auditor, on or before the first day of February, the auditor shall not charge interest on the balance found due on the account of such treasurer, for fifteen days after mailing said auditor's statement showing balance due the state on such treasurer's account; Provided further, That this section shall not be held to relieve any collector from the payment of interest charged on his account by reason of failure to make payment to the state, at other time or times, as required by this or any other act of the legislature of this state.

SEC. 163. [Duplicate statement to auditor.]-The county clerk shall furnish a duplicate copy of said statement, duly certified, whenever requested so to do by the auditor. If the statement of credits herein required, or any of the items therein, are objected to by the auditor, he shall return the statement to the county clerk, stating his objections, and said clerk shall examine and correct or explain the same satisfactorily, and return the statement to said auditor.

SEC. 164. [Overpayment refunded.]-If any county treasurer shall have paid, or may hereafter pay, into the state treasury, any greater sum or sums of money than are legally and justly due from such collector, after deducting abatements and commissions, the auditor shall issue his warrant for the amount so overpaid, which shall be paid out of the fund or funds so overpaid on said warrant.

SEC. 165. [When payments made into the state treasury.]-The treasurers of the several counties shall pay into the state treasury all funds in their hands belonging thereto, on or before the tenth day of February and tenth day of October in each year, and at such other times as the state treasurer shall require, and the funds so paid in shall be the identical state warrants, if any received by the treasurer for payment of the taxes, or in coin, or in treasury notes of the United States. [Amended 1883, chap. LXIX.]

SEC. 166. [Same-How paid Duplicate receipt.]-Upon ascertaining the amount due to the state from any treasurer or other person, the auditor shall give such person a statement of the amount to be paid, and upon the presentation of such statement to the state treasurer, and the payment of the sum stated to be due, the treasurer shall give duplicate receipts therefor, one of which shall be filed in the auditor's office, and entered in a book to be kept for that purpose, and the other shall be countersigned by the auditor and delivered to the person making the payment; and no payment shall be considered as having been made until the treasurer's receipt shall be countersigned by the auditor as aforesaid.

SEC. 167. [Interest on money due state.]-Any treasurer failing to pay into the state treasury the amount due the state, on his account for state and other taxes, at the time or times required by this act, shall pay interest at the rate of ten per cent. per annum from the time the same became due until the same is paid; and it shall be the duty of the auditor to charge such interest to the account of every treasurer failing to pay at the time or times required by this act. In no case shall the auditor be permitted to remit such interest, unless satisfactory evidence from the county board is presented to him, showing, by official action taken by such board, lawful cause why the collector could not pay over, in part or in whole, the amount due on such treasurer's account with the state.

SEC. 168. [Auditor's certificate of settlement.]-Upon the final settlement of any account with the state, the auditor shall give the treasurer duplicate certificates, under his seal of office, setting forth that said treasurer has settled and paid into the state treasury the full amount due from him on said account; and it shall be the duty of the treasurer to file one of said certificates in the office of the county clerk, within twenty days after receiving the same. If any treasurer shall neglect or refuse to file one of said certificates as above required, the county

clerk shall leave a written notice at the office of said treasurer, requiring him to appear before the county board at their next session, and show cause why he has not filed the certificate aforesaid; and if the treasurer shall not show that he has paid over the full amount due from him, and make a final settlement with the state and county, or that he has a lawful excuse for failing to do so, his office as treasurer shall be declared vacant by said board, and the same filled as in other cases of vacancy by reason of death or otherwise.

SEC. 169. [Treasurer to report and pay cities, etc.]-The county treasurer shall report and pay over the amount of tax and special assessments, due to towns, districts, cities, villages, corporations and persons, collected by him, when demanded by the proper authorities or persons.

SEC. 170. [Failure to make report.]-Any county treasurer failing to make reports and payments herein before required, for five days after demand made as aforesaid, the auditor or such other authorities or persons, may bring suit upon the bond.

SEC. 171. [To account and pay.]-If any county treasurer fails to account and pay over as required in the preceding sections, his office may be declared vacant by the county board, as provided in section 168.

SEC. 172. [Liability of collector on bond.]-The bond of every county, town or district collector shall be held to be security for the payment by such collector to the state treasuser, county treasurer, and the several cities, towns and villages, and proper authorities and persons, respectively, of all taxes and special assessments which may be collected or received by him on their behalf, by virtue of any law in force at the time of giving such bond, or that may be passed or take effect thereafter.

SEC. 173. [Suit against collector by auditor.]-Upon the failure of any county treasurer to make settlement with the auditor, or the auditor shall sue the treasurer and his sureties upon the bond of such treasurer, or sue the treasurer in such form as may be necessary, and take all such proceedings, either upon such bond or otherwise, as may be necessary to protect the interests of the state.

SEC. 174. [Jurisdiction and power of court.]-When suit is instituted in behalf of the state, it may be in any court of record in this state having jurisdiction of the amount; and process may be directed to any county in the state. If any proceeding against any officer or person whose duty it is to collect, receive, settle for or pay over any of the revenues of the state, whether the proceeding be by suit on the bond of such officer or person, or otherwise, the court in which such proceeding is pending shall have power, in a summary way, to compel such officer or person to exhibit on oath a full and fair statement of all moneys by him collected or received, or which ought to be settled for or paid over, and to disclose all such matters and things as may be necessary to a full understanding of the case, and the court may, upon hearing, give judgment for such sum or sums of money as such officer or person is liable in law to pay. And if, in a suit upon the bond of any such officer or person, he or his sureties, or any of them, shall not for any reason be liable upon the bond, the court may, nevertheless, give judgment against such officer and such of his sureties as are liable, for the amount he or they may be liable to pay, without regard to the form of the actions or pleadings.

SEC. 175. [When bond sued by city, etc.]-Cities, towns, villages, or corporate authorities, or persons aggrieved, may prosecute suit against any treasurer or other officer collecting or receiving funds, for their use, but [by] suit upon the bond, in the name of the state of Nebraska, for their use, in any court of competent jurisdiction, whether the bond has been put in suit at the instance of the auditor or not. Cities, towns, villages, and other corporate authorities or persons, shall have the same rights in any suits or proceedings in their behalf as is provided in case of suits by or in behalf of the state.

SEC. 176. [New assessments when records destroyed.]-When assessment rolls or collectors' books, in whole or in part, of any county, town, city,

village, or district, shall be lost or destroyed by any means whatever, a new assessment, or new books, as the case may require, shall be made under the direction of the county board. Said board shall, is such cases, fix reasonable times and dates for performing the work of assessment, equalization, levy, extension and collection of taxes, and paying over the same, or making new books, as the circumstances of the case may require. All the provisions of this chapter shall apply to the dates fixed by the county board, in the same manner that they apply to the dates for similar purposes, as fixed by this chapter. The county board is hereby fully empowered to select and appoint persons, where it may find the same necessary to carry into effect the provisions of this section.

SEC. 177. [Duty of auditor when locality does not pay its share of tax.1-Whenever it shall come to the knowledge of the auditor that any county, township, city, district, or town, or any well defined locality thereof, or any particular class of property therein, may hereafter be released, from any cause whatever, from its just proportion of state taxes, said auditor shall cause suit to be commenced in an action of debt, in the name of the state of Nebraska, either against the municipality or against the property unjustly released from taxation, or the owners thereof, for the amount of such tax, in the supreme court of this state, and when judgment may be recovered in any such case, the auditor shall levy a rate of tax on the equalized valuation of all property or particular class of property in such county, township, city, district, town, or locality, as the case may be, as will pay the state the amount of such judgment and costs; and it shall be the duty of the county clerk of the proper county to extend such rate of tax with the state tax of the year directed in the auditor's certificate. Any county clerk neglecting or refusing to extend such rate, as certified to him by the auditor, shall be removed from his office, and in addition thereto shall be subject to a fine of $5,000, and damages caused by such neglect or refusal, to be sued for by the auditor, in an action of debt, in the name of the state of Nebraska, in the supreme court of this state; Provided, That in cases where the auditor and proper local authorities of the proper municipality can arrange to make such levy to reimburse the state in such cases, without suit, the auditor is hereby authorized to pursue such course.

SEC. 178. [Auditor to furnish blanks.]-It shall be the duty of the auditor to furnish suitable blanks for the assessment of property, for the settlements by county treasurers with said auditor, and all other books and blanks required by this act, which shall be paid by the state out of any funds appropriated for that purpose. Such books and blanks shall be uniform, and the auditor shall, from time to time, furnish county officers with necessary instructions to carry the provisions of this act into effect,, and all such instructions shall be strictly complied with, by the officers in the performance of their respective duties. He shall give his opinion and advice on all questions of doubt as to the true intent and meaning of the provisions of this act,

SEC. 179. [Foreclosure of tax lien.]-The owner of any certificate or certificates of tax sale upon any tract of land or town lot shall be deemed to be the assignee and owner of all the liens for taxes of the state, county, city, village, township, district, and other municipal subdivisions for which such tract or lot was sold, and may, instead of demanding a deed therefor, as provided in this act, proceed by action at any time before the expiration of five years from the date of such certificate, to foreclose the same, and cause the tract or lot to be sold for the satisfaction thereof, and of all prior and subsequent taxes paid thereon, in all respects as far as practicable, in the same manner and with like effect as though the same were a mortgage executed to the owner of such certificate or certificates for the amount named therein, together with such subsequent and prior taxes paid thereon by the person having or owning the title to said land or lot adverse thereSEC. 179. 11 Neb. 384. 13 Id. 15, 24. 14 Id. 537. 15 Id. 582. 16 Id. 399.

to. More than one certificate on the same property may be included in the same action, but each together, with prior and subsequent taxes paid thereon, shall be deemed and stated as a separate cause of action; Provided, That no action to foreclose any such lien shall be maintained unless the owner of any such certificate shall have served notice on the owner or occupant of the land mentioned therein, within the time and in the same manner as provided in section 123.

SEC. 190. [Neglect to demand deed.]-If the owner of any such certificate shall fail or neglect either to demand a deed thereon, or to commence an action for the foreclosure of the same, as provided in the preceding sections, within five years from the date thereof, the same shall cease to be valid or of any force whatever, either as against the person holding or owning the title adverse thereto, and all other persons, and as against the state, county, and all other municipal subdivisions thereof.

SEC. 181. [Decree Interest.]-In any case in which the plaintiff shall recover in an action for the foreclosure of tax liens, as provided in this act, he shall be entitled to interest on each amount paid by him, and evidenced by his certificates of tax sale and receipts for taxes paid, at the rate of twenty per cent. per annum from the date of each payment for the term of two years, and at the rate of ten per cent. per annum on each of said amounts from and after the expiration of said two years, and until the rendition of the decree of foreclosure, which decree shall draw interest as in other cases. At the time of the rendition of such decree, the court shall award to the plaintiff an attorney's fee equal to ten per cent. thereof, which shall be taxed as a part of the costs in the action.

SEC. 182. [Definitions.]-The words and phrases following, whenever used in this act, shall be construed to include in their meaning the definitions set opposite the same in this section, whenever it shall be necessary to the proper construction of this act:

1st. Assessor-Assessors.-Town, district, precinct and deputy assessors. 2d. Auditor.-Auditor of public accounts.

3d. Bank-Banker-Broker-Stock Jobber.-Whoever has money employed in the business of dealing in coin, notes, or bills of exchange, or in any business of dealing in or buying or selling any kind of bill of exchange, checks, drafts, bank notes, promissory notes, bonds, warrants, or other writing obligatory, or stocks of any kind or description whatsoever, or receiving money on deposit. 4th. Collector-Collectors.-County, town, district, and deputy collectors, including county, city, and township treasurers.

5th. County board. The board of supervisors-the board of county commissioners.

6th. Credits.-Every claim or demand for money, labor, interest, or other valuable thing, due or to become due, not including money on deposit.

7th. He.-Male, female, company, corporation, firm, society, singular or plural number.

. 12th. Real property-Real estate-Land-Tract-Lot.-Not only the land itself, whether laid out in town or city lots, or otherwise, with all things contained therein, but also all buildings, structures, and improvements, and other permanent fixtures, of whatsoever kind, thereon, and all rights and privileges belonging or in anywise pertaining thereto, except where the same may be otherwise denominated by this act.

13th. Shares of stock-Shares of capital stock.-The shares into which the capital or stock of every incorporated company or association may be divided.

14th. Tax-Taxes.-Any tax, special assessments, or costs, interest or penalty imposed upon property.

SEC. 188. [Acts repealed.]-An act entitled "An act to provide a system of revenue," approved February 15, 1869, and all acts and parts of acts supple

SEC. 183. 12 Neb. 59. 16 Id. 201.

mental to and amendatory thereof, and all acts and parts of acts inconsistent with the provisions of this act, are hereby repealed; Provided, That such repeal shall not in any manner affect any rights heretofore acquired, or the collection of any taxes heretofore levied or assessed, or the validity of any sales for taxes heretofore made, or any right heretofore acquired under any law of this state. SEC. 184. [Provided for taking effect September 1, 1879.]

ARTICLE II.-MISTAKES IN ASSESSMENTS.

SECTION 1. [Power of commissioners and assessors.]-If, on the assessment roll there be an error in the name of the person assessed, or any taxable property shall not be entered thereon, the name may be changed, and the property entered on the list by the assessor after the roll shall be returned to the county clerk; such error may be corrected, or the omission supplied, by the county commissioners. The county commissioners, upon being satisfied of such error, or omission, shall, at a regular meeting of the board, make an order requir ing the person to be effected to show cause, at a day to be therein appointed, why the error should not be corrected, or omission supplied, and his name and the property be entered on the tax list; such order shall be served upon the party, or posted up on the property thirty days before the day appointed therein for showing cause; if no cause, or no sufficient cause be shown to the contrary, the commissioners shall assess such property, and order such error corrected, or omission supplied, and the name of the person, and description of the property entered on the tax list, and the tax shall be collected as in other cases; but proceedings to correct such error, or supply such omission, must be instituted within six months from the time the taxes would, if regularly assessed, have become delinquent. [G. S. 939.1

ARTICLE III.-PURCHASE AT TAX SALE BY MUNICIPAL OFFICERS.

SECTION 1. [Purchase by county commissioners.]-That at all tax sales provided for by law the county commissioners of the several counties of this state may purchase for the use and benefit, and in the name of their respective counties, any real estate therein advertised an offered for sale when the same remains unsold for want of other bidders. The respective county treasurers shall issue certificates of purchase of the real estate so sold in the name of the proper county. Such certificates shall remain in the custody of the county treasurer, and at any time the county commissioners may assign such certificates of purchase to any person wishing to buy for the amount expressed on the face of the certificate and interest thereon, at the rate per cent. which the taxes were drawing at the time of purchase, or for the total amount of all tax on such real estate. Such assignment may be made by the endorsement of the county clerk of his name on the back of each certificate, and such endorsement shall be made when requested by the county commissioners. [1879 § 1, 182.]

SEC. 2. [Assignment of tax certificates.-Whenever the county commissioners of any county in this state have purchased any real estate in two successive years for delinquent taxes, or when there are three years or more of delinquent taxes due on any real estate, and the county commissioners have purchased the same for the delinquent taxes due thereon at a single sale, they may sell and assign the tax certificates issued upon such purchase for an amount not less than fifty per cent. of the amount expressed in such certificates; Provided, That if such real estate shall consist of lot or lots in any city, town or village in this state the taxes upon which have been delinquent for any three years and which so remain delinquent at the time of sale, the county commissioners may purchase such lot or lots at any time for the amount of such delinquent taxes without the interest and may sell and assign the tax certificates therefor for an amount not less

ART. II. 11 Neb. 74.

ART. III. 16 Neb. 195, 396.