Certificates, how sold and assigned. Sales to county not to be accounted for until lands are com. missioners. Such assignment may be made by the indorsement by the county clerk of his name on the back of each certificate, and the clerk shall so indorse his name when requested by the county commissioners. SEC. 2. Whenever the county commissioners of any county in this state have purchased any real estate for the delinquent taxes of more than one year on such real estate, they may assign and sell the tax certificates on such real estate for an amount not less than fifty per cent. of the amount expressed on the face of such certificates. SEC. 3. Whenever real estate is purchased by county commissioners as provided in this act, the county treasurer again sold by of the county where such real estate is situated shall not be obliged to account to the state treasurer or to any city treasurer (when city real estate is so sold), for the amount of the taxes due on such real estate, until the county commissioners shall have sold the certificates of purchase of such real estate. Act repealed, SEC. 4. Section two, of the act entitled "An act to Gen. Stat., 934. 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passed, January 30, 1867, and contained in chapter sixty-six of the general statutes of Nebraska for 1873, is hereby repealed. SEC. 5. This act shall take effect and be in force from and after its passage. Approved, February 25, 1875. To provide a method of foreclosing tax liens upon real estate in certain cases. Be it enacted by the Legislature of the State of Nebraska : how foreclosed SECTION 1. That any person, persons, or corporation, Tax liens, having, by virtue of any provisions of the tax or revenue laws of this state, a lien upon any real property, for taxes assessed thereon, may enforce such lien by an action in the nature of a foreclosure of a mortgage, for the sale of so much real estate, as may be necessary for that purpose, and costs of suit. foreciosed. SEC. 2. That any person, persons, or corporation, when lien holding or possessing any certificate of purchase of any real estate, at public or private tax sale, on any tax deed, shall be deemed entitled to foreclose such lien under the provisions of this act, within any time not exceeding five years from date of tax sale (not deed), upon which such lien is based: And, provided, That the taking out of a tax deed shall in no wise interfere with the rights granted in this chapter. where filed. SEC. 3. All petitions, for foreclosure or satisfaction of Petition, any such tax lien, shall be filed in the district court in chancery, where the lands are situated. served. SEC. 4. Service of process in causes instituted under Process, how this chapter, shall be the same as provided by law in simi Sales, how made. The Deeds, how made. Proceeds of sale, how applied. Same. lar causes in the district courts, and where the owner of the land is not known, the action may be brought against the land itself, but in such cases the service must be as in the case of a non-resident; if the action is commenced against a person who disclaims the land, the land itself may be substituted by order of court for the defendant, and the action continued for publication. SEC. 5. All sales of lands under this chapter, by decree of court, shall be made by a sheriff or other person <authorized by the court, in county where the premises or some part of them are situated. SEC. 6. Deeds shall thereupon be executed by such sheriff, which shall vest in the purchaser, the same title that was vested in the defendant to the suit, at the time of the assessment of the tax or taxes against the same; and such deeds shall be an entire bar against the defendants to such suit, and against all parties or heirs claiming under such defendants; and in case the land itself is made defendant in the suit, the deed shall be an absolute bar against all persons, unless the court proceedings are void for want of jurisdiction; the object and intent of this section being to create a new and independent title, by virtue of the sale, entirely unconnected with all prior titles. SEC. 7. The proceeds of every sale made under a decree, by virtue of this chapter, shall be applied to the discharge of the debt, adjudged by the court to be due, and of the costs awarded, and if they be any surplus it shall be brought into court for the use of the defendant, or of the person entitled thereto, subject to the order of the court. SEC. 8. If such surplus, or any part thereof, shall remain in court, for the period of three months, without being applied for, the court may direct the same to be put out at interest, under the direction of the court, for the benefit of the defendant, his representatives, or assigns, to be paid to them by the order of the court; the party to. whom said surplus shatl be loaned, to be designated by the court, and the sureties upon which said money is loaned, to be approved by the judge. SEC. 9. All lands sold by the sheriff by virtue of this act, shall be appraised, advertised and sold as upon execution, and the title conferred by his deed shall be entitled to all the presumptions of any judicial sale. Lands, how sold. tive and not SEC. 10. This act shall be construed as cumulative and Act accumula not exclusive, in respect to the remedy for enforcing liens, exclusive. and collecting delinquent taxes, by sale of property or otherwise, in the cases herein provided for, and shall in no wise interfere with, alter, or amend the existing revenue laws of the state. SEC. 11. This act shall take effect and be in force from To take effect. and after its passage. Approved, February 19, 1875. SECTION 1. Tax certificates, how assigned. AN ACT To provide for the assignment of tax certificates. Be it enacted by the Legislature of the State of Nebraska: how assigned. SECTION 1. That all certificates of purchase of real Tax certificates estate at any tax sale in any county of this state, heretofore issued or hereafter to be issued, may be assigned by the owner thereof, or his agent, by the indorsement of the owner's name on the back of such certificate; and all assignments of such certificates heretofore made, either by the indorsement of the owner's name on the back thereof, To take effect. or otherwise, are hereby declared to be legal and valid. SEC. 2. This act shall take effect and be in force from and after its passage. Approved, February 23, 1875. Revenue arising from internal improvements, Section. 1. Revenue arising from taxa- Section. 2. Assessment of certain pro perty for taxation. 3. Revenues to be kept in a separate fund. AN ACT Setting aside the revenue arising from the taxation of works of internal improvement to pay the bonds issued to construct or complete the same. Be it enacted by the Legislature of the State of Nebraska : SECTION 1. That if any township, precinct, incorporated city, or village in this state shall issue any bonds to aid in how set apart, the construction or completion of any works of internal improvement, the revenues arising from the taxation of such internal improvements shall be set apart forever to pay the interest and principal upon said bonds until the same shall be fully paid; and in the event that such revenues shall not be sufficient to pay such bonds at their maturity, such revenues shall still be set apart and shall be credited to the general fund required from such township, precinct, incorporated city, or village, before such tax list is extended, until the same shall be fully reimbursed. Assessment of certain property for taxa tion. SEC. 2. That at the time the county commissioners furnish the assessors with blank forms and notices necessary for the proper assessment of the property in the several precincts, they shall also furnish the assessor of each |