aid statements, and thereupon the secretary and auditor shall place their joint certifite upon said bonds, and the auditor shall register the same in his office, such certifiate showing that such bonds were issued pursuant to law, the data filed with such offirs being the basis of such certificate. [1885, chap. 8, § 1.]

SEC. 24. [Same-Taxes to pay.]-Upon the registration of such bonds it shall the duty of the auditor to certify that fact to the proper county board, and therepon said board shall, at the usual time of levying taxes in each year, levy a tax upon the property of the proper precinct, sufficient to pay the annual interest on said onds, and the principal thereof in accordance with the terms of the proposition under hich said bonds were issued. Taxes so levied shall be collected by the county treasrer as other taxes are collected, and the amounts due on said bonds paid to the holder ereof. [Id. § 2.]

REFUNDING BONDS OF PRECINCT.

SEC. 25. [Refunding bonded indebtedness of precincts.]-That when the county commissioners of any county issue coupon bonds to refund the bonded debtedness of any precinct in the state of Nebraska, and in case an exchange of said funding bonds can not be effected, the county commissioners are hereby authorized to ell said refunding bonds from time to time, at not less than their face value, in uch sums as may be necessary to create a fund for the redemption of the outstanding onds aforesaid, and the money realized from the sale of said refunding bonds shall not e expended or used for any other purpose than for refunding said outstanding bonds. 7885, chap. 9, § 1.]

SEC. 26. [Registration.]—It shall be the duty of the auditor of state to regiser such substituted bonds, and of the secretary and auditor of state to certify the same, d a tax to pay the interest and principal thereof shall be levied in the same manner is now provided by law or the constitution in the case of other precinct bonds. [Id. 2.]

SEC. 27. [Duty of county clerk.]-That the county clerk of each county hall certify under the seal of the county to the auditor, the number, amount, and deription of each bond canceled, or to be canceled and refunded, and the amount due thereon for principal and unpaid interest, and thereupon the auditor is authorized to *gister a similar amount of refunding bonds. But in no case shall the auditor register My refunding bonds in excess of the amount so certified to him by the county clerk as foresaid; and that said bonds shall be entitled to registration as aforesaid, in the order hat they are presented to the auditor. [Id. § 3.]

SEC. 28. [Applicability of act.]—That the registration provided for in this ct shall apply to all refunding bonds already issued, or to be issued in conformity with the provisions of this act, and all other precinct bonds that are, or have been legally sued, and are not now in litigation. [Id. § 4.]

CITY AND VILLAGE BONDS.

SEC. 29. [Village and city bonds-Registration.]-That all bonds hereafter issued by the corporate authorities of any village or city of the second class shall before such bonds or any of them are sold or negotiated, be presented to the auditor of public accounts, and he shall examine such bonds and all proceedings relative to their issue, and if he be satisfied that such bonds have been legally issued for a lawful purpose, register the same in his office in a book kept by him for such purpose, and shall under his seal of office certify upon such bonds the fact that they have been regularly and legally issued, and that such bonds have been registered in his office in accordance

SECS. 25-28. "An act to authorize the sale of refunding bonds of precinct, and to provide for registering and ceriving the same, and all other precinct bonds that are or have been legally issued and are not now in litigaflou." Passed and took effect March 5, 1885

SECS. 29-31 "An act to provide for the registration by the auditor of public accounts of bonds issued by vil lages and cities of the second class." Passed and took effect March 5, 1885. City may bring suit and compel reg. Istration. 19 Neb., 240. Duty of auditor. 25 Neb., 503.

with the provisions of this act, the data filed in his office being the basis of such certi cate. [1885, chap. 7, § 1.]

SEC. 30. [Same.] Whenever the holder of any bond heretofore issued by an village or city of the second class shall present the same to the auditor of public a counts for registration, he shall examine such bonds and the proceedings under whic the same were issued, and if he be satisfied that such bonds were legally issued for lawful purpose, register the same in his office in a book to be kept for that purpose, an shall under his seal of office certify upon such bonds the fact that they have been reg larly and legally issued, and that such bonds have been registered in his office in accord ance with the provisions of this act, and the data filed in his office being the basis o such certificate. [Id. § 2.]

SEC. 31. [Duty of clerks.]-It shall be the duty of the clerk of any village o city of the second class in which any bonds may hereafter be issued, to transmit with such bonds to the auditor of public accounts, a duly certified transcript of all the pro ceedings had, previous to the issuance of such bonds relative thereto, for the informa tion of said auditor, and it is hereby likewise made the duty of the clerks of villages and cities of the second class to furnish such transcript to the holder of any bond of any such village or city of the second class on demand of such holder. [Id. § 3.]

COMPROMISING INDEBTEDNESS.

SEC. 32. [Compromising indebtedness.]-That any county, precinct, township or town, city, village, or school district is hereby authorized and empowered to compromise its indebtedness in the manner hereinafter provided. [1887, chap. 9, § 1.] SEC. 33. [Negotiations.]-Whenever the county commissioners of any county, the city council of any city, the board of trustees of any village, or school board of any school district shall be satisfied by petitions or otherwise that any such county, precinct, township or town, city, village, or school district, is unable to pay in full its indebtedness, and two-thirds (3) of the resident tax payers of such county, precinct, townships or towns, city, village, or school district shall by petition ask that such county, precinct, township, town, city or village or school district, to compromise such indebtedness, they are hereby empowered to enter into negotiations with the holder or holders of any such indebtedness of whatever form, scaling, discounting, or compromising the same. [Id. § 2.]

SEC. 34. [Bonds.] Whenever satisfactory arrangements are made with the holder or holders or any of them of such indebtedness and upon a surrender of the same for cancelation or satisfaction the county commissioners for and on behalf of any such county, precincts, townships, or towns, or the city council of any such city, or the board of trustees of any such village, or school board of any such school districts shall upon petition of two-thirds (3) of the resident tax payers of such county, precinct, township or town, city, village, or school district, have authority and they are hereby empowered to issue the bonds of such county, precinct, township or town, city, village, or school dis trict to the holder or holders of the indebtedness so surrendered, canceled, or satisfied for the amount agreed upon, not exceeding the original indebtedness. [Id. § 3.]

SEC. 35. [Payment-Interest.]-Before issuing bonds under the provisions of this act the board issuing the same shall by resolution enter upon its records, recite the number and denomination of the bonds to be issued, the rate of interest and to whom

and when payable. Such bonds shall be payable in not more than twenty (20) years from the date of their issue or at any time before maturity at the option of such muni cipality. They shall bear interest at a rate not exceeding seven (7) per cent. nor the rate borne by the bond surrendered, with interest coupons attached, payable annually or semi-annually, and said board may levy a tax on all the taxable property in such county precinct, township or town, city, village, or school district in addition to other taxes to pay the interest and principal of said bonds as the same shall mature and such tax levy for interest may be paid in cash or in such coupons. [Id. § 4.]

SECS. 32-36. "An act to authorize counties, precincts. towoships, or towns, cities, villages, and school di tricts to compromise their indebtedness and issue new bonds therefor." Took effect July 1, 1887.

SEC. 36. [Record.]-Every board issuing bonds under the provisions of this act ll keep a complete record of all the transactions connected therewith. [Id. § 5.]

DETACHING COUPONS.

SEC. 37. [Duties of auditor.]-That whenever a bond of any county, city, town, nship, precinct, village, school district, or other municipality, shall be presented to auditor of public accounts for registration, the auditor shall examine the interest pons thereto attached, and shall detach as many of them as shall mature before the I taxes levied to meet the same, shall become due and collectable, and stamp said pons, “Detached by the Auditor of Public Accounts," and send to the treasurer of county from which said coupons were issued. [1889, chap. 52]

SEC. 37. An act authorizing the auditor of public accounts, before registering the bonds of any municipality, tach any or all coupons, that shall mature before the taxes levied for the payment of same shall become Took effect, Mar. 30, 1889. [Laws, 1889, chap. .52]

CHAPTER 10.-BONDS AND OATHS-OFFICIAL.

SECTION 1. [Oath.]-All state, district, county, precinct, township, municipal, a especially appointed officers, except those mentioned in section one, article 14, of the e stitution, shall before entering upon their respective duties, take and subscribe the lowing oath, which shall be endorsed upon their respective bonds:

"I do solemnly swear that I will support the constitution of the United States, the con tution of the state of Nebraska, and faithfully and impartially perform the duties of the of -ofaccording to law, and to the best of my ability. So help me God."

If any such officer is not required to give bond, the oath shall be filed in the of of the secretary of state or of the clerk of the county, city, village, or other munici subdivision of which he shall be an officer. [1881, § 1, chap. 14.]

SEC. 2. [Form-Obligee.]-All official bond of state officers must be in fo joint and several, and made payable to the state of Nebraska in such penalty and w such conditions as required by this act, or the law creating or regulating the office.

SEC. 3. [Same-Bonds of county officers.]-All official bonds of cour township, school district, and precinct officers must be in form, joint and several, i made payable to the county in which the officer giving the same shall be elected or pointed, in such penalty and with such conditions as required by this act, or the creating or regulating the duties of the office.

SEC. 4. [Bonds of city and village officers.]-All official bonds of cers of cities, towns, and villages, shall be in all respects as required by the last pret ing section, except that they shall be made payable to the city, town, or village, in: for which the officers giving the same shall be elected or appointed, in such penalty the city, town or village council or trustees may fix.

SEC. 5. [Bonds filed when.]-Official bonds, with the oath endorsed there shall be filed in the proper office within the times as follows: Of all officers elected any general election on or before the first Thursday after the first Tuesday in Janu next, succeeding the election; of all appointed officers within thirty days after their pointment; of officers elected at any special election, and city and village officers, wit thirty days after the canvass of the votes of the election at which they were chosen. SEC. 6. [Approval of bonds of state officers.]-The official bond all state and district officers except governor shall be approved by the governor, filed and recorded in the office of the secretary of state. The official bond of the ernor shall be approved by the chief justice of the supreme court. The official bom tho secretary of state shall be filed and recorded in the office of the auditor of public

counts.

CHAP. 10. "An act concerning official bonds and oaths." Approved and took effect Feb. 18, 1881. DECISIONS.-Irregularities do not vitiate. 8 Neb., 347. 12 Neb., 98. Distinction between acts virtute offic colore officii stated. Id. Failure to insert sureties in body of bond not fatal. 4 Neb., 566. Parties in ac on. 4 Neb., 568. 9 Neb., 434. Pleadings. 10 Neb., 527. Action on bond of county treasurer; receipts of tres as evidence. 9 Neb., 432 Petition against county treasurer and sureties on his bond examined and Held, To a cause of action. 21 Neb., 170. Action on bond of school district treasurer; pleading; answer; district a release treasurer from liability. 10 Neb., 295. General liability of sureties. 9 Neb., 240. County clerk falsel tifying allowance of bill, sureties not liable. Id. Receipt of money by clerk of court; liability of sureties on 13 Neb., 569. Neglect to file transcript; evidence. 10 Neb., 524. Action on two official bonds for default ocet after execution of second, Held, Proper. 10 Neb., 408. But where officer elected for three successive terms p to be a defaulter, and suit was brought ou third bond, Held, That sureties might prove that defalcation committed before giving of bond sued on, in which case they would not be liable; Held also, That statemen officer of amount of money on hand at commencement of his third term were not conclusive on sureties. 103.

on.

16 Neb., 363. Liability of principal and sureties; action against, without first suing officer for tort. 107. 6 Neb., 535. Exaction of illegal fees is breach of condition. 5 Neb., 108. Evidence, preponderance in ac 12 Neb., 101. Judgment may be against any number of defendants in joint action against principa sureties, but several actions cannot be maintained. 10 Neb., 532. Recovery may be had against principal si proof of execution. Id. Justice of peace; liability of sureties. 6 Neb., 535. 10 Neb., 491. Not void in absen law fixing penalty. 10 Neb., 435. 12 Neb., 197. Liability of officer seizing wrong property. 12 Neb., 10 And issuing process. 1 Neb., 363. 6 Neb., 531. Not invalid because signed immediately beneath penal po 16 Neb., 7. 17 Neb., 76. Name of surety erased before delivery. 47 N. W. R., 692. "District" does not in school officers except in cities. 46 Id., 528.

11

5

SEC. 7. [Approval of bonds of county officers.]-The official bonds all county, precinct, and township officers shall be approved by the county board: rided, The official bonds of the county commissioners or supervisors shall be approved the county judge. The bonds of notary public shall be approved by the county rk. All such bonds shall be filed and recorded in the office of the county clerk, exot the bonds of the county clerk and the members of the county board, which shall filed and recorded in the office of the county judge. The official bond of school disct treasurer must be approved by the director and moderator and filed in the office of e clerk of the county.

SEC. 8. [Bonds of state officers.]-All official bonds of state officers shall executed by the principal named in such bonds, with at least three sureties, who shall residents of the state, and worth in the aggregate the amount named in such bond er and above their present indebtedness, and affidavits of the sureties showing the valof property owned by each, and subject to levy and sale upon execution in this state, all be made and filed with the officer approving such bond.

SEC. 9. [Bonds of county and other officers.]-All official bonds of unty, precinct, and other officers, shall be executed by the principal named in such ords, and at least two sufficient sureties who shall be freeholders of the county in which ch bonds are given.

SEC. 10. [Record of bonds.]-The officers with whom any official bonds arequired by law to be filed, shall carefully record and preserve the same in their respecte offices, and shall give certified copies thereof, when required under the seal of their fice, and shall be entitled to receive for the same, the usual fee allowed by law for cerfied copies of records in other cases.

SEC. 11. [Approval.]—The approval of each official bond shall be endorsed upon ach bond by the officer approving the same, and no bond shall be filed and recorded atil so approved.

SEC. 12. [Obligation of bonds.]-All official bonds shall be obligatory pon the principal and sureties, for the faithful discharge of all duties required by law f such principal, for the use of any persons injured by a breach of the condition of such

onds.

SEC. 13. [Not void for informality.]-No official bond shall be rendered cid by reason of any informality or irregularity in its execution or approval.

SEC. 14. [Officers and attorneys not taken as sureties.]-No state r county officer, or their deputies, shall be taken as security on the bond of any adminstrator, executor, or other officer, from whom by law bond is or may be required, and to practicing attorney shall be taken as surety on any official bond, or bond in any legal proceedings in the district in which he may reside.

SEC. 15. [Neglect to give bond.]—If any person elected or appointed to iny office shall neglect to have his official bond executed and approved as provided by aw, and filed for record within the time limited by this act, his office shall thereupon pa jacto become vacant, and such vacancy shall thereupon immediately be filled by lection or appointment as the law may direct in other cases of vacancy in the same stice.

SEC. 16. [Persons filling vacancy.]-Any person appointed to fill a vacancy, before entering upon the duties of the office must give a bond corresponding in substanceand form with the bond required of the officer originally elected or appointed, as herein provided.

SEC. 17. [Re-election of officers-New bond.]-When the incumbent of an office is re-elected or re-appointed he shall qualify by taking the oath and giving the bond as above directed; but when such officer has had public funds or property in

SEC 7. And see sec. 4, subdivision 4, chapter 79, post.

S14 Attorney not proper surety, but if he becomes so, and his bond is approved, he is bound thereby. 17 Keb.99.

SEL 12 Bond of assessor. 20 Neb.. 598.