bill of particulars, so far as they may appear therein, and the only defense allowed shall be either: first, that the defendant had not property subject to taxation in the county, city, or town, at the time of the assessment; second, that the taxes, $, to recover which, suit is brought, have been paid, and the burden of proof shall in all cases, be upon the defendant, to establish either of said defenses, affirmatively, in all cases in which an attorney may be employed by the said delinquent tax collector to appear and prosecute such action. The court may allow a reasonable attorney's fees therefor, to be taxed and collected as costs in the case; but in no case shall the county be liable for any costs under the provisions of this section. SEC. 8. That in making sales of property, either real Sales, how or personal, for delinquent taxes, the said delinquent tax collector shall be governed in all respects by the law regulating such sales by county treasurers, and the certificate of sale for lands so sold for delinquent taxes, shall be made in the same manner and form as those required to be made in like cases by county treasurers, and the said county treasurers shall make the deeds to the purchasers at tax sales, holding such certificates at the expiration of the time for redemption, in the same manner, of the same form (changing the recitals to conform to the facts), and with like effect, as if the said sales had been made by the said treasurers. regulated. accounted 10г. SEC. 9. That all moneys collected by the said delin- Money, how quent tax collector for delinquent taxes, shall be subject at any time, to the order of the county, city, or town authorities, as the case may be, and for any default in paying over any of said moneys upon demand, the said delinquent tax collector shall be liable upon his bond to a civil action. SEC. 10. The said delinquent tax collector shall make a settlement with the county commissioners and with the settle with county com. missioners. Collector shall city or town authorities within his county, at least once in six months, and oftener if required so to do, and shall then pay over any balance which may remain in his hands, to the treasurer of the county or municipality entitled thereto, and take his receipt therefor. Shall keep office at county seat, and appoint deputies. Fees of collec tor. Acts repealed. SEC. 11. The said delinquent tax collector shall keep his office at the county seat, and may appoint such deputy or deputies as may be necessary to aid him in the performance of his duties, who shall qualify and give bond in the same manner as required of the delinquent tax collector, except, that the bond of said deputy shall run to said delinquent tax collector, and shall be in such sums as he may require, and for all the official acts or delinquencies of the said deputies, the delinquent tax collector shall be liable. SEC. 12. The said delinquent tax collector shall be entitled to receive such sum as the county commissioners may determine, not exceeding twenty per cent. on all collections, for his services, and no more, and which fees may be retained by the said delinquent tax collector out of the moneys collected by him for such delinquent taxes: Provided, That upon all taxes remaining delinquent for the space of one year, a penalty of ten per cent. shall attach, which shall be collected by such delinquent tax collector as a part of the tax, and shall constitute one-half of his per centage for collections. SEC. 13. All acts and parts of acts inconsistent with Gen, Stat., 916. this act, are hereby repealed: Provided, This act shall not To take effect. in any way affect sections forty-nine and fifty, chapter fifty-six of the revised statutes of 1873. SEC. 14. This act shall take effect and be in force from and after its passage. Approved, February 24, 1875. SECTION 1. Taxes deposited in court how disposed of. AN ACT Providing for the destribution of moneys deposited in suits, brought to enjoin the collection of taxes. Be it enacted by the Legislature of the State of Nebraska : in ted in suits brought to re strain collec- of. SECTION 1. That in all suits heretofore or hereafter to Taxes deposibe brought in any court to enjoin the collection of taxes which the plaintiff has or may have deposited in court the amount of the tax or a part thereof in controversy to abide the final determination of the suit, and such final determination shall be in favor of the collection of the tax or a part thereof, the treasurer's defendant shall receive and receipt for such moneys: Provided, There shall first be paid to the attorney or attorneys for the defendant or defendants their costs, disbursements, and fees incurred in the defense of the suit and in case of a controversy in regard to such fees, then the amount, by such attorney or attorneys shall be clammua retained by said clerk until the court shall have determined the amount, which such amount shall be paid over to such attorney or attorneys. SEC. 2. This act shall take effect and be in force from To take effect. and after its passage. Approved, February 19, 1875. Section. Sectic n. 1. Act for relief of delinquent 2. How real estate to be sold. Act repealed. AN ACT To repeal an act entitled "An act to provide relief for delinquent tax payers, and to provide for a sale of lands, remaining unsold under the provisions of said act.” Be it enacted by the Legislature of the State of Nebraska: SECTION 1. That the act entitled "An act to provide Gen. Stat., 940, relief for delinquent tax payers," approved, February 27, 1873, shall be, and the same hereby is repealed: Provided, That such repeal shall not affect any rights accrued to purchasers of lands, sold under the provisions of said act: Provided further, That any action now pending and undetermined under the provisions of said act, shall be prosecuted to final decree and sale of the same in all respects as if said act had not been passed. How real es SEC. 2. All real estate which has been advertised and tate to be sold. against which judgment has been rendered, as provided chin said act, and remaining unsold for want of bidders, shall To take effect. be sold by the county treasurer at private sale, on the same terms and in the same manner as now provided by law. SEC. 3. This act shall take effect and be in force from and after its passage. Approved, February 25, 1875. Section. 1. County commissioners may purchase land at tax sales. 2. Certificates, how sold and assigned. Section. 3. When sales to county to be 4. Act repealed. AN ACT. To amend section one, and to repeal section two, of an act entitled "An act to authorize the county commissioners of the several counties of Nebraska, to purchase lands for their respective counties at tax sales." Passed January 30, 1867, and contained in chapter sixty-six of the general statutes of Nebraska for 1873, and to empower such commissioners to sell any tax certificates owned by their respective counties. Be it enacted by the Legislature of the State of Nebraska: SECTION 1. That section one of the act, entitled "An County com missioners may several purchase lands at tax sales. respec- 1867, 12 sess. act to authorize the county commissioners of counties of Nebraska to purchase lands for their tive counties at tax sales," passed, January 30, 1867, and territory, 11. contained in chapter sixty-six of the general statutes of Gen. Stat., 934Nebraska for 1873, is hereby amended so as to read as follows: Sec. 1. 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 advertised, and offered for sale, whenever and wherever the same would otherwise remain unsold for want of bidders; and the respective county treasurers shall issue certificates of purchase of said real estate in the name of the proper county to the county commissioners of such 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 thereof. |