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Beal, Bedford, Brookley, Buhrman, Bushee, Bygland, Dodge, Douthett, Gates, Grace, Henry, Hoagland, Howell, Kiechel, Kohl, Krumbach, Lahners, Mallery, Mattes, Piller, Quinby, Ruden, Sandall, Saunders, Shumway, Spencer, Spirk, Weesner, Wilson (Dodge), Wilson (Frontier), Wink. Excused: Messrs. Robertson, Marshall.

1915.

Prayer was offered by the Chaplain.

Senator Weesner asked to be excused until Tuesday, January 26,

The President asked if there were any objections and hearing none granted the request.

Motion.

"Mr. President: I move that the Senate Journal stands approved up to date."-MATTES.

The motion prevailed.

REPORT OF COMMITTEE.

A Tribute of Respect
In Memory of

CHIEF JUSTICE CONRAD HOLLENBECK.

Whenever from the plane of mortal life there passes one who has served his fellow men faithfully and well, it is but fitting that some recognition should be made not in a perfunctory or conventional manner, but springing from the well-springs of being, from the hearts and consciences of the people, it should go forth as a sincere and lasting testimonial to the esteem in which such person is held in the affections of

men.

It is with this feeling that your committee, appointed to take cognizance of the passing from the mortal plane of our honored Chief Justice, Conrad Hollenbeck, approach the task assigned.

We cannot say that he is with his God. We cannot say that he has gone to his Maker. We cannot say these things because we feel that he has never been otherwise than with his God, nor can he have gone unto his Maker for the reason that he has never for a moment been absent from that Benign Presence. We can only say that he has just stepped a little further on the road, just passed around the bend, toward which we all are traveling; that he has but cast aside the mantle only to clothe himself in the garb of a larger sphere for the fuller and more sublime perfection of his soul. Therefore to mourn for him were selfish. Let us rather rejoice that unhampered by the instruments of the flesh he may rise with greater freedom toward divine and lofty ends.

It is enough to say that Conrad Hollenbeck was a man. That he served his State and his Nation well and honorably, that he always held forth the hand of fellowship to all his kind, and for his fellowmen held a heart full of sympathy and affection-these are simple facts within the knowledge of all those who are privileged to know him.

That we shall miss him from our counsels, and from all those gatherings where true men serve, all will recognize. But in the larger sense the noble example of a man, as exemplified by Chief Justice Hollenbeck, shall always be present with us.

In that home where he was for so many years loved and honored

as husband and father the pall might cast a shadow, but above this gloom the lustre of a wholesome life shall shine as free as "Hope's great throbbing star above the darkness of the dead." That his family might find consolation in this thought is the earnest wish of the Senate of the State of Nebraska.

Resolved, That this tribute of respect to our departed friend be spread upon the Journal of the Senate, and an engrossed copy hereof, signed by the President of this assembly, be forwarded to his family. By the Committee.

L. J. QUINBY,

Chairman,

H. V. HOAGLAND,
C. W. BEAL.

Senator Hoagland moved the adoption of the report.
The motion prevailed.

Invitation.

Lincoln, Nebraska,
January 22, 1915.

1

To the Honorable Senate:

The Rural School Patron's Association extend a cordial invitation to your honorable body to attend their meeting at the Temple Theater this. afternoon. After the addresses the meeting will be turned into an open forum for the discussion of school law revision. The program will begin at 1:30.

J. D. REAM,

President.
W. H. CAMPBELL,
Secretary.

Report of Standing Committees

"Mr. President: Your Committee on Railroads, to whom was referred Senate File No. 26, have had the same under consideration and instruct me to report the same back to the Senate with the recommendation that it be placed on general file for passage.

"WILL BROOKLEY,

"Chairman."

The report of the committee was adopted and the bill placed on general file.

"Mr. President: Your Committee on Judiciary, to whom was referred Senate File No. 18, being a bill entitled 'A bill for an Act to amend Section 11035 of Cobbey's Annotated Statutes of Nebraska for 1913, and to repeal said original section,' have had the same under consideration and instruct me to report the same back to the Senate with the recommendation that it be passed with the following amendments:

"Amend by striking out all words and figures in the title after the words 'A Bill' and inserting in place thereof the words 'For an Act to amend Section 6456 of Revised Statutes of Nebraska for 1913 and to repeal said original section.'"

"Amend by striking out all words and figures in the bill after the word 'Nebraska' in the enacting clause and inserting in place thereof the following words and figures:

"Section 1. That Section 6456 of Revised Statutes of Nebraska for 1913 is hereby amended to read as follows:

"Section 6456. The County Board of Equalization shall adjourn from time to time until the action of the State Board of Equalization and

Assessment shall have been had and certified to the County Clerk, and on the last day of sitting as a Board of Equalization this County Board shall levy the necessary taxes for the current year, including all county, township, city, school district, precinct, village, road district and other taxes required by law to be certified to the County Clerk and levied by the County Board; Provided, any such taxes regularly voted, and certified to the County Clerk after the County Board shall have made such levy and before the County Clerk shall have completed the tax list, shall be levied by the County Clerk, if within the limit of the law, and extended upon the tax list the same as if levied by the County Board. The rate of tax for county purposés shall not exceed one dollar and fifty cents on the hundred dollars valuation, unless authorized by a vote of the people of the county, and shall be as follows: For ordinary county revenue, including the support of the poor, not more than nine mills on the dollar valuation, (except in counties having more than one hundred and fifty thousand population, where the levy may be not more than nine mills on the dollar valuation for general fund purposes and not more than two mills on the dollar valuation for the support of the poor). 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 sections:

"Any taxpayer in counties of a population of more than thirty thousand and less than one hundred thousand may appeal from the action of the county board in making such levy, if in the judgment of such taxpayer is for an unlawful or unnecessary purpose or in excess of the requirements of the county, within the same time, and in the same manner as appeals are now taken from the action of the county board in the allowance or disallowance of claims against the county, and it shall not be necessary for such taxpayer to appear before the county board at the time of the making of the levy, or prior thereto in order to entitle him or it to such appeal. No appeal shall in any manner suspend the collection of any tax, or the duties of officers relating thereto, during the pendency of the appeal, and all taxes affected thereby which may be collected shall kept by the treasurer in a special fund without distribution. The appellant shall, within the time provided by law for filing petitions in the case of appeals from the County Court and justices of the peace, file his petition in the district court, setting forth the levy or levies appealed from the amount or extent to which the appellant shall claim such levy or levies are illegal or excessive, and to that extent and no farther shall such levy or levies be affected by such appeal.

At the time of filing such petition the appellant shall also file a copy thereof with the treasurer of the county and shall file in the District Court an affidavit to the effect that he has filed a copy of such petition with the county treasurer. In case an appeal shall be taken to the Supreme Court from the decision of the District Court, the appellant shall, on or before the time such appeal is taken to the Supreme Court, file with the treasurer of the county a notice to the effect that such appeal to the Supreme Court has been taken and also file in the District Court a copy of such notice, verified by affidavit to the effect that such notice has been filed with the county treasurer.

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"The County Treasurer shall not be charged with such notice of appeal in case of a failure to file with him a copy of such petition and notice. The Court shall hear the appeal as in equity and without a jury, and determine whether or not the levy appealed from, or any part thereof, is for an unlawful or unnecessary purpose, or in excess of the requirements of the county, and shall make such reduction in the levy as the court shall, from all the facts, determine is proper, legal or necessary,

and the decision of the court shall be certified by its clerk to the county clerk, who shall correct the assessment books in his office accordingly. If the tax books have been delivered to the treasurer of the county for collection of the taxes before the determination of such appeal in the District Court, a copy of such decision shall be certified by the clerk of the court to the treasurer of the county, who shall thereupon distribute or return to the parties entitled thereto the tax so held undistributed in accordance with such decision, and the treasurer shall correct the tax books in his office to conform to such decision, unless a further appeal be taken to the supreme court, in which case the treasurer shall hold said taxes until the final determination of the appeal in that court, and thereupon distribute or return the same in conformity to such decision. "Section 2. That said original Section 6456 of the Revised Statutes of Nebraska for 1913, is hereby repealed.'

"With the recommendation that it be placed on general file as amended."

The report of the Committee was adopted and the bill placed on general file as amended.

"Mr. President: Your Committee on Revenue and Taxation, to whom was referred Senate File No. 51, have had the same under consideration and instruct me to report the same back to the Senate with the recommendation that it be placed on general file for passage."-J. H. BUHRMAN, Chairman.

The report of the Committee was adopted and the bill placed on general file. "Mr. President: Your Committee on Revenue and Taxation, to whom was referred Senate File No. 39, have had the same under consideration and instruct me to report the same back to the Senate with the following amendments:

"Amend the title of said Senate File No. 39 by adding the words, after 'original sections' the words 'and to declare an emergency.'

With the

"Also to add a section to be designated Section 3, as follows: "Section 3. Whereas, an emergency exists this Act shall be in force and take effect immediately upon its passage and approval. recommendation that it be placed on general file as amended." J. H. BUHRMAN,

Chairman.

The report of the Committee was adopted and the bill placed on general file as amended.

"Mr. President: Your Committee on Finance, Ways and Means, to whom was referred House Roll No. 60, have had the same under consideration and instruct me to report the same back to the Senate with the recommendation that it be placed on general file and be recommended for passage."-PHILIP H. KOHL, Chairman.

The report of the Committee was adopted and the bill placed on general file. "Mr. President:

Your Committee on Finance, Ways and Means, to whom was referred House Rolls No. 61, have had the same under consideration and instruct me to report the same back to the Senate with the following amendments:

"In Section 1, line 4, of the printed bill after the word 'to-wit' that all of the words and figures be stricked from the remainder of this section and in lieu thereof the following words and figures be inserted:

"For salary and mileage of members and for employees of the Senate and House, $110,000.00.'

"With the recommendation that it be placed on general file for passage as amended."-PHILIP H. KOHL, Chairman.

The report of the Committee was adopted and the bill placed on general file as amended.

Motion for Engrossing and Enrolling Bills

"Mr. President:

I move that all engrossing and enrolling of bills, together with all amendments made to them, be done by typewriter and that there be no printing of bills under direction of the State Printer after their passage."-L. J. QUINBY.

The motion prevailed.

Motion.

"Mr. President: I move that a Committee of five be appointed by the President to officially represent the Senate at the funeral of the late Chief Justice, Conrad Hollenbeck."-BEAL.

The motion prevailed.

The following bills were introduced and read for the first time:

Bills on First Reading.

Senate File No. 101-By Sandall:

"A Bill for an Act to amend Section 8649 of the Revised Statutes of Nebraska for 1913 relating to embezzlement and to repeal said original section."

Senate File No. 102-By Sandall:

"A Bill for an Act to amend Section 8701, Revised Statutes of Nebraska for 1913, relating to forgery, and to repeal said original section."

Senate File No. 103-By Beal:

"A Bill for an Act to amend Section 6740 of the Revised Statutes of Nebraska for 1913, and to repeal said original section."

Senate File No. 104-By Hoagland:

"A Bill for a joint resolution to amend Section 1 of Article 7 of the Constitution of the State of Nebraska."

Senate File No. 105-By Shumway:

"A Bill for an Act to amend Section 1174 of the Revised Statutes of Nebraska for 1913, and to repeal said original section."

Senate File No. 106-By Bushee:

"A Bill for an Act to amend Section 3464, Revised Statutes of Nebraska for 1913, relating to Board of Directors in Irrigation Districts, and to repeal said original section."

Senate File No. 107-By Mallery:

"A Bill for an Act to establish a system of public instruction for the State of Nebraska and to repeal Chapter 71 of the Revised Statutes of Nebraska for 1913 and all acts and parts of acts in conflict herewith, and to declare an emergency."

The following bills were read a second time and referred to the appropriate committees:

Bills on Second Reading.

Senate File No. 97-By Beal:

"A Bill for an Act to render law-making under the Initiative and

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