2074 SEC. 8. [Adjustment of debts.] No transferred territory under the provisions of this act shall be released from the payment of its proportion of the debts of the county from which such territory is transferred; and such proportionate indebtedness from such transferred territory shall be collected by the county to which such territory is transferred, at an equal or greater rate than is levied and collected in the county from which such territory was transferred-such rate to be ascertained by the certificate of the county clerk of said last named county, and when so collected, to be paid over to the county entitled thereto. The territory so transferred shall not be taxed for the payment of any indebtedness of the county to which said territory is transferred, incurred previous to said transfer.

2075 SEC. 9. [Unorganized territory.] When any unorganized territory lies adjoining to and is not embraced within the boundaries of any county, and a majority of the inhabitants of said territory petition the commissioners of said adjoining county to be attached to the same, the county board of said county shall within sixty days order an election as provided for in sections 4, 5, and 6, of this act, and said territory shall become attached to and be a part of said county by a majority vote of the same, and be subject in all other respects to the provisions of this act. [Amended 1885, chap. 36.]

2076 SEC. 10. [New county.] Whenever it is desired to form a new county out of one of the then existing counties, and a petition praying for the erection of such new county or counties, stating and describing the territory proposed to be taken for such new county or counties, together with the name of such proposed new county or counties, signed by a majority of the legal voters residing in the territory to be stricken from such county, shall be presented to the county board of such county to be affected by such division, and it appearing that such new county or counties can be constitutionally formed, and they shall contain not less than 450 square miles, it shall be the duty of such county board to make an order providing for the submission of the question of the erection of such new county to a vote of the people of the county to be affected, at the next succeeding general election of which the notice shall be given, the votes canvassed, and the returns made as in case of election of county officers, and the form of the ballot to be used in the determination of such question shall be as follows: "For new county," and "Against new county." [Amended 1895, chap. 26.]

2077 SEC. 11. [Elections.] If it shall appear that a majority of all the votes cast at such election, in the county interested, is in favor of the erection of such new county or counties, the county clerk of said county shall certify the same to the secretary of state, stating in such certificate the name, territorial contents, and boundaries of such new county or counties; Whereupon the secretary of state shall notify the governor of the result of such election, whose duty it shall be to order an election of county officers for such new county or counties, at such time as he shall designate, and he may, when necessary, fix the place of holding election, notice of which shall be given in such manner as the governor shall direct. At such election the qualified voters of said new county or counties shall elect all county officers for said county or counties, except as hereinafter excepted, Who shall be commissioned and qualified in the same manner as such officers are in other counties in this state, and who shall continue in office until the next general election for such officers, and until their successors are elected and qualified, and who shall have all the jurisdiction and perform all the duties which are or may be conferred upon such officers in other counties of this state. [Amended 1889, chap. 5. 1895, chap. 26.]

SEC. 9. Cited 35 Neb., 231.

SEC. 10. Duty of county board where more than one new county is sought to be erected: propositions may be separately submitted at the same election. 24 Neb., 42. Conflicting propositions. 30 Id., 493.

SEC. 11. Commissioners continue in office till next general election. 26 Neb., 393. Not in conflict with sec. 2, art. X, Const. 34 Id., 162.

2078 SEC. 12. [Officers.] All the justices of the peace, constables, and other township or precinct officers, who were previously elected and qualified in the county or counties from which such new county has been formed, whose term of office shall not have expired at the time of said election, and whose residence shall be embraced within the limits of said new county, shall continue in office until their terms of office shall expire and until their successors shall be elected and qualified.

2079 SEC. 13. [Canvass of votes.] The votes for the county officers of said new county shall be canvassed, and returns made, by the county clerk or county clerks of the county or counties from which such new county was formed, as provided by law in other cases.

2080 SEC. 14. [Oath of office-Judicial district.] The oath of office may be administered to the several county officers of such new county by any person authorized by law to administer oaths; and as soon as said county officers are duly qualified, the county shall be regarded as legally organized, and for judicial purposes shall be deemed and taken as belonging to the district in which said new county, or the greater part thereof, is embraced, and terms of the district court shall be held at such place in said new county as the county board thereof shall designate, until the county seat thereof shall be permanently located. The times of holding such court shall be appointed by the judge thereof until otherwise provided by law.

2081 SEC. 15. [Transfer of suits.] The courts of any county or counties from which such new county is erected may, by proper order, transfer any suit or other legal proceeding affecting real estate in such new county to the proper court of such new county, or may transfer any suit and all papers and records pertaining thereto to such new county, when all the parties thereto are residents of such new county; but all judgments and other liens in the county or counties from which such new county was erected shall have the same effect as if no new county had been erected.

2082 SEC. 16. [Division of property.] All the property, both real and personal, and all the debts and liabilities, and choses in action of every kind belonging to the county or counties from which such new county was formed, shall be divided by the several county boards of the counties interested between the county or counties from which such new county is formed and the new county, in proportion to the assessed value of property for the last preceding year, which has been taken from such original county or counties and carried to such new county; and if such board cannot agree upon such division, they may refer the matters of difference to arbitrators, or the rights to such property may be settled by a suit in the district court, brought by either party for that purpose. In case the said property cannot be divided or removed, the county receiving the same shall pay to the other a proportionate value for the same.

2083 SEC. 17. [Records for new county.] The county clerk of the new county shall transcribe in books prepared for that purpose, from the records of the county or counties from which the new county is formed, all deeds, mortgages, leases, and title papers of every description, with the certificate of acknowledgment thereto, and the date of filing the same for record, of lands lying in the new county, which were previously recorded in the county or counties from which the new county was formed; and said clerk shall be allowed by such new county such compensation as his services are reasonably worth. The clerk of such new county shall also prepare a numerical index of the lands and lots in such new county in the same manner as county clerks are by law directed to prepare and keep such index.

2084 SEC. 18. [Duties of clerk.] Said clerk shall note at the end of each paper he shall transcribe the book and page from which the same was transcribed, and shall make a correct double index of said records; and on the completion of his duties said clerk shall return said books to the county clerk of said new county, with

his certificate attached thereto, showing that he has complied with the law; whereupon they shall be taken and considered to all intents and purposes as books of records of deeds, mortgages, and title papers for said new county. And copies of said record, certified by the officer having the custody of the same, shall be evidence in all courts and places, in the same manner that copies of records are evidence in other cases, and with like effect.

2085 SEC. 19. [County seat.] The county seat of such new county shall be fixed as provided by law for the fixing of county seats upon the organization of new counties.

COUNTY BOARDS.

2086 SEC. 20. [Corporate names.] Each county which has heretofore been or may hereafter be established in this state, according to the laws thereof, shall be a body politic and corporate, by the name and style of "The county of

and by that name may sue and be sued, plead and may be impleaded, defend and be defended against in any court having jurisdiction of the subject matter, either in law or equity, or other place where justice shall be administered.

2087 SEC. 21. [County board.] The powers of the county as a body corporate or politic shall be exercised by a county board, to wit: In counties under township organization by the board of supervisors, which shall be composed of the town and such other supervisors as are or may be elected pursuant to law; in counties not under township organization, by the board of county commissioners.

2088 SEC. 22. [Powers of county.] Each county shall have power: First-To purchase and hold the real and personal estate necessary for the use of the county, and to purchase and hold, for the benefit of the county, real estate sold by virtue of judicial proceedings in which the county is plaintiff or is interested, and all real estate conveyed by general warranty deed to trustees, in which the county is the beneficiary, whether such real estate is situated in the county so interested, or in some other county or counties of the state. Second-To sell and convey, or lease, any real or personal estate owned by the county. Third-To make all contracts and to do all other acts in relation to the property and concerns of the county, necessary to the exercise of its corporate powers. [Amended 1889, chap. 6.]

2089 SEC. 23. [Power of county boards.] The county boards of the several counties shall have power: First-To take and have the care and custody of all the real and personal estate owned by the county. Second-To manage the county funds and county business, except as otherwise specifically provided. Third -To make all orders respecting the property of the county, to keep the county

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SEC. 23. Powers, generally, only such as especially granted or incidentally necessary to carry them into effect if mode is prescribed, all other modes are excluded. 2 Neb., 177. 3 Id., 42, 107. 4 Id., 157. 6 Id., 233, 460. 9 Id., 330. 15 Id., 311. 18 Id.. 283. Board acts judicially. 3 Neb., 38. 6 Id., 116. 21 Id., 279. In making appointments, county board does not act judicially. 17 Neb., 605. Not necessary for board to enter formal judgment. 8 Neb., 440. County board represents the county in its corporate capacity; presumption is the board does its duty. Neb., 176. Members individually liable for wrongful application of funds. 4 Neb., 161. Individually liable for levy of taxes in excess of estimate. 13 Neb., 525. On final adjudication of claim warrant should be drawn, 6 Neb, 463. Have exclusive original jurisdiction of claims; and appeal lies from their decision. 6 Neb., 116, 203. 13 Id., 296. 24 Id., 539. Claims should not be audited unless there are funds or taxes levied to pay. 13 Neb., 527. No appeal if claimant accept allowance. 12 Neb., 60. Board cannot be compelled to audit account, but may be compelled to act thereon. 10 Neb., 363. Admission of justness of claim no bar to appeal. Id. Accounts in 1879 payable out of levy of 1880. Id. Discretion of county board in examination and payment of claim of attorney for defending indigent prisoner. 23 Neb., 766. Board must transact business at county seat; has no authority to enter into contracts at any other place. 10 Neb., 179. Bonds signed outside of county are not void. 13 Neb., 139. Board cannot make fees of officers greater or less than what law fixes; duty to draw warrant for what law allows. 7 Neb., 132. Estimate for taxes should not include warrants unpaid out of former levies. 14 Neb., 23. Board has general supervision over accounts of clerk and treasurer. 14 Neb. 203. Board cannot bind county by warranty deed; nor by mortgage. 2 Neb., 183. 9 Id., 525. Discretion in allowance of costs in criminal cases under criminal code. 10 Neb.. 299. Two members cannot try third for alleged misdemeanor. 5 Neb., 404. Two commissioners may decide questions. 17 Neb., 617. Proceedings to remove county officer must be instituted by complaint containing charges specifically verified by oath of elector: commissioners should render judgment of onster. 10 Neb., 456. Power to remove officers not inhibited by constitution. 15 Neb.. 259. Board cannot issue certificates of indebtedness. 9 Neb., 452. Board cannot purchase private bridge. 9 Neb., 331. Board may employ expert to examine accounts of treasurer. 12 Neb., 639. 16 Id.. 34. County commissioner must reside in distriet from which he was elected; removal therefrom vacates the office. 19 Neb., 501. Vacancy in office of county commissioner more than thirty days before election is to be filled thereat; failure of clerk to call attention to such vacancy in election notice will not invalidate the election. Id.

buildings insured, to sell the public grounds or buildings of the county and purchase other property in lieu thereof; Provided, That said county boards may if they deem it for the best interests of the county, to sell county property upon such terms of credit as shall by resolution of said county boards be determined upon; Provided further, That such deferred payments shall be for not more than two-thirds of the purchase price, the same to be secured by note or notes, and a first mortgage upon the property so sold, said deferred payments to draw not less than six (6) per cent. interest per annum from date until paid, said interest to be paid annually. Said county boards shall also have the power to sell or negotiate, without recourse upon the county, said notes and mortgage so by them taken, provided the same shall not be sold for less than par value, including accrued interest. Fourth-To lay out, alter, or discontinue any road running through their county, and perform such duties concerning roads as may be prescribed by law. Fifth-To examine and settle all accounts against the county, and all accounts concerning the receipts and expenditures of the county. Sixth-To authorize the vacation of any city or village plat when the same is not within any incorporated city or village, on the petition of twothirds of the owners thereof; Seventh-To change the name of any city or village plat on the petition of a majority of the legal voters residing therein, when the inhabitants thereof have not become a body corporate. [Amended 1887, chap. 26.]

2090 SEC. 24. [Public grounds, how sold.] The county board shall not sell the public grounds as provided in the third subdivision in the preceeding section without having first submitted the question of selling such public grounds to a vote of the electors of the county.

2091 SEC. 25. [Duties of the board.] It shall be the duty of the county board of each county:

2092 First. [Taxes.] To cause to be annually levied and collected taxes authorized by law for county purposes, not exceeding one dollar and fifty cents on the one hundred dollars valuatiou, unless authorized by a vote of the people of the county, and in addition thereto sufficient to pay the interest, and create a sinking fund for the payment of the principal, of all indebtedness which existed at the adoption of the constitution, November 1, 1875.

2093 Second. [Buildings.] To erect or otherwise provide a suitable court house, jail, and other necessary county buildings, and for that purpose to borrow money and issue the bonds of the county to pay the same; to keep the said buildings in repair and to provide suitable rooms and offices for the accommodation of the several courts of record, the county board, clerk, treasurer, sheriff, clerk of the district court, county superintendent, county surveyor, and county attorney, (provided said county attorney shall hold his office at the county seat,) and suitable furniture therefor. But no appropriation exceeding fifteen hundred dollars shall be made for the erection of any county building without first submitting the proposition to a vote of the people of the county at a general election or a special election ordered by said board for that purpose, and the same is ordered by a majority of the legal voters voting thereon. [1887, chap. 28. Amended 1889, chap. 10.]

2094 Third. [Fire-proof safes.] To provide and keep in repair, when the finances of the county will permit, suitable fire-proof safes for the county clerk and county treasurer.

SEC. 24. Provision mandatory. Sale not in conformity a nullity; purchaser may recover purchase price. 62 N. W. R., 60.

SEC. 25. The amendment to the second subdivision of this section made by Laws, 1887, chap. 28, held, constitutional. 23 Neb., 129. 27 Neb., 782. 29 Neb., 158. This amendment is not, however, given in the text, being further amended by Laws, 1889. chap. 10. Power of board to publish proceedings under subdivision five stated. 24 Neb., 112. Where an account has been allowed against a county in a case where county board had jurisdiction, it is the duty of such board to include such account in its estimate of taxes provided for in subdivision six. 22 Neb., 792.

2095 Fourth. [Stationery.] To provide suitable books and stationery for the use of the county board, county clerk, county treasurer, county judge, sheriff, clerk of the district court, county superintendent, and county attorney.

2096 Fifth. [Proceedings.] To cause to be published at the close of each annual, regular, or special meeting of the board, a brief statement of the proceedings thereof in one newspaper of general circulation published in the county, and also their proceedings upon the equalization of the assessment roll; Provided, That no publication in a newspaper shall be required unless the same can be done at an expense not exceeding one third of the legal rate for advertising notices.

2097 Sixth. [Estimate of expenses.] At their regular meeting in January of each year, to prepare an estimate of the necessary expenses of the county during the ensuing year, the total of which shall in no instance exceed the amount of taxes authorized by law to be levied during that year, including the amounts necessary to meet outstanding indebtedness as evidenced by bonds, coupons, or warrants legally issued; and such estimate containing the items constituting the amounts shall be entered at large upon their records and published four successive weeks before the levy for that year, in some newspaper published and of general circulation in the county, or if none is published, then in some newspaper of general circulation therein, and no levy of taxes shall be made for any other purpose or amounts than are specified in such estimate as published, but any item or amount may be stricken from such estimate, or reduced, at the time the levy is made. If any levy shall be made in excess of such estimate, the tax shall not therefore be void, but the members of the county board and their sureties shall be jointly and severally liable upon their officsal bonds for the full amount of such excess, which shall be collected by civil action as in other cases, for the use of the school fund of the county. If the members of the said board neglect to comply with any other provisions of this section the tax shall not therefore be void, but they shall each be liable to a penalty of five hundred dollars, to be recovered by civil action as in other cases, for the use of the school fund of the county.

2098 Seventh. [Injuries to public property.] That in all cases where any bridge or any public building, the property of any county within this state, shall be injured or destroyed by any person or persons, either negligently, carelessly, or willfully and maliciously, it shall be the duty of the county board of the proper county, for and in the name of the county, to sue for and recover such damages as shall have occurred by reason thereof, and the money so recovered shall be paid into the treasury of the proper county, and be by the treasurer credited to the fund out of which bridge or building was constructed or repaired. [Amended 1887, chap. 27.]

2099 SEC. 25a. [Tax for county buildings-Petition-Proposition.] Whenever it shall be deemed necessary to erect a court house, jail, or other public county buildings, in any county in this state, the board of county commissioners may, and upon the petition of not less than one-fourth of the legal voters of said county, as shown by the poll books of the last previous election, shall submit to the people of said county to be voted upon, at any general election called by the board of county commissioners for that pose, a proposition to vote a special annual tax for that purpose of not to exceed five mills on the dollar valuation of the taxable property in said county, for a term not to exceed five years. [1895, chap. 27, § 1.]

2100 SEC. 256. [Submission of proposition.] The manner of submitting such proposition shall be governed by Section 871, Chapter 10, of the Consolidated Statutes of 1893 [Sec. 27, this chapter]. [Id., § 2.]

SUBDIV. 6. Does not repeal art. 6, chap. 77. 34 Neb., 680.

SECS. 25a-25h. "An act to levy a tax to create a special fund for the purpose of erecting a court house and other publie county buildings." Took effect Aug. 1, 1895. Laws, 1895, chap. 27.