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and no other seal shall be used by the county clerk, except where the county clerk is ex-officio clerk of the district court, in which case he shall use the seal of said court in all matters and proceedings therein. The impression of said seal by stamp shall be a sufficient sealing in all cases where sealing is required.

SEC. 47. [County attorney.]-The county board may, when they deem it necessary, employ an attorney to prosecute and defend all actions in which the county is a party or may be interested, and to advise such board upon any matter pending before them, but the compensation allowed such attorney shall not in any one year exceed the sum of one thousand dollars.

SEC. 48. [Delinquent personal taxes offset to claims.]—The county board of any county, whenever the account or claim of any person against the county is presented to them for allowance, may, in their discretion, procure from the county treasurer a certificate of the amount of delinquent personal taxes assessed against the person in whose favor the account or claim is presented, and may deduct from any amount found due upon such account or claim the amount of such tax, and issue a warrant for the balance remaining.

SEC. 49. [Same.]—For any such delinquent personal taxes so set off and deducted from any such account or claim, the board shall issue an order to the county treasurer directing him to draw from the same fund out of which said account or claim should have been paid the amount of said delinquent taxes so set off or deducted, and apply the same upon the said delinquent personalty taxes in satisfaction thereof; and the said treasurer shall, upon application, receipt therefor to the person whose taxes are so satisfied.

SEC. 50. [Same in suits.]—In any suit against a county, any delinquent personalty taxes assessed against the person in whose favor the cause of action accrued may be set off against any amount claimed in such action.

SEC. 51. [Contracts.]—No county officer shall in any manner, either directly or indirectly, be pecuniarily interested in or receive the benefit of any contracts executed by the county for the furnishing of supplies, or any other purpose; neither shall any county officer furnish any supplies for the county on order of the county board without contract.

SEC. 52. [Penalty.]--Any county officer violating the provisions of the preceding section shall be deemed guilty of a felony, and upon conviction thereof shall be imprisoned in the penitentiary for a period not exceeding five years, or fined in any sum not exceeding two thousand dollars, or both imprisoned and fined as aforesaid.

SEC. 53. (Commissioners.)-The board of county commissioners, in all counties having not more than one hundred and twenty-five thousand (125,000) inhabitants, shall consist of three (3) persons, and in counties having more than one hundred and twenty-five thousand (125,000) inhabitants, shall consist of five (5) persons; Provided, That in counties having less than one hundred and twenty-five thousand (125,000) population which have five (5) commissioners when this act takes effect, the incumbents of said office shall continue to hold and occupy such offices until the expiration of the terms for which elected. Provided, that the electors in any county containing less than one hundred and twenty-five thousand (125,000) inhabitants, may vote at any general election as to whether their county board shall consist of three (3) or five (5) commissioners. Counties under township organization voting to change to commissioner system may vote at the same time as to the number of commissioners desired. Whenever, in counties not under township organization a petition or petitions for the submission of the question signed by not less than two hundred electors of the county, voting at the last general election, shall be filed in the office of the county clerk, not less than thirty (30) days before the date of any general election, it shall be the duty of said county clerk to cause said question to be submitted to the voters of said county, at such election, and give notice thereof in the general notice of such election. The forms of ballots shall be respectively: "For three (3) commissioners;" "for five (5) commissioners;" and the same shall be written or printed upon the regular ballots cast for officers voted for at such election, and shall be counted and canvassed in the same manner. If a majority of votes cast at said election on said proposition have written or printed thereon the words, "for five commissioners," thereafter said county shall have five (5) commissioners, and if a majority of the ballots cast at said election have thereon written or printed the words "for three commissioners," thereafter the said county shall have three commissioners. Ballots on which appear both "for three commissioners" and "for five commissioners" neither being stricken out shall not be counted as cast on said proposition. The commissioners shall have the qualifications of electors, and shall be elected in their respective district at the annual general election. [Amended 1887, chap. 29, 1891, chap. 21.]

SEC. 54. (Districts.)-Each county not under township organization having not more than one hundred and twenty-five thousand (125,000) inhabitants shall be divided into three districts numbered respectively one (1), two (2), and three (3), or into five (5) districts SEC. 47. Cited 12 Neb. 249. See act of 1885 providing for election of county attorney, chap. 7. Which repeals the section by implication. County cannot employ attorney. 47 N. W. R. 1050. See also 27 Neb. 360. SEC. 53. Removal of commissioner from district in which he was elected vacates his office. 19 Neb. 501. SEC. 54. The amendatory act, 191, chap. 21, § 1, does not state that this section be amended. § 3 repealed it.

as provided for in section fifty-three (53), which shall be numbered respectively one (1), two (2), three (3), four (4), and five (5); and in counties, having more than one hundred and twentyfive thousand (125,000) inhabitants, shall be divided into five (5) districts, numbered respectively one (1), two (2), three (3), four (4), and (5), and shall consist of two (2) or more voting precincts, comprising compact and contiguous territory and embracing as near as may be pos sible, an equal division of the population of the county, and not subject to alteration oftener than once in three (3) years; and one (1) commissioner shall be elected from each of said districts by the qualified electors of the district, as hereinbefore provided. The district lines shall not be changed at any session of the board unless all of the commissioners are present at such session: Provided, That in counties of one hundred and twenty-five thousand (125,000) inhabitants or more, and in counties where a majority have voted for five (5) commissioners it shall be the duty of the commissioners or supervisors of such county, at their first meeting after the publication of state, or federal census, or after an election deciding to have five (5) commissioners, to divide said county into five (5) commissioner's districts, as provided for in this bill; Provided, further, That the three (3) commissioners of such county whose term of office will expire after said election shall continue to represent the districts in which they reside, after the re-districting of such county, until the expiration of the terms for which they were elected; And provided further, That at the general election next after the division of a county into five (5) districts, one (1) commissioner shall be elected for each of the two (2) re maining districts. Of the two (2) persons elected in such districts, the person receiving the highest number of votes shall hold his office for the term of three (3) years, and the person receiving the next highest number of votes shall hold his office for the term of two (2) years; and each commissioner elected thereafter, in pursuance of the provisions of this section, shall hold his office for three (3) years and until his successor is elected and qualified. That in counties having more than seventy thousand (70,000) and less than one hundred and twenty-five thousand (125,000) inhabitants, the county commissioners shall be elected by a vote of the entire county. [Amended 1887. chap. 29. 1891, chap. 21.]

SEC. 55. [Term of office.]-At the first election held to choose the board of commissioners under this act in any county, the person having the highest number of votes shall continue in office for three years; the next highest, two years, and the next highest, one year; but if any two or more persons have the same number of votes, their term of office shall be de termined by the board of canvassers, and each commissioner elected at the first general election, as herein provided, shall hold his office for three, two, and one years, as the case may be, and until his successor is elected and qualified, and each commissioner elected thereafter, in pursuance of the foregoing section, shall hold his office for three years and until his successor is elected and qualified.

SEC. 56. [Session of board.]-The county commissioners shall meet and hold sessions for the transaction of county business at the court house in their respective counties, or at the usual place of holding sessions of the district court, on the second Tuesday in January, third Monday in June, and first Tuesday in October of each year, and may adjourn from time to time.

SEC. 57. [Special sessions.]-The county clerk shall have power to call special sessions when the interests of the county demand it, upon giving five days' notice of the time and object of calling the commissioners together, by posting up notices in three public places in the county, or by publication in a newspaper published therein.

SEC. 58. [Decision of questions.]-When two only of the commissioners of the board shall attend, and shall be divided on any question, the decision thereof shall be deferred until the next meeting of the board, and then the matter shall be decided by a majority of the board.

SEC. 59. (Chairman-Shall sign warrants.)—In counties having three (3) commissioners, the commissioner whose term of office expires in one (1) year shall be chairman of the board for that year, and in counties having five (5) commissioners, the board of county commissioners at its regular meeting in January of each year, shall elect a chairman of the board to serve for the ensuing year; and such chairman shall sign all warrants on the treasurer for money to be paid out of the county treasury. [Amended 1887, chap. 29. 1891, chap. 21.]

SEC. 60. [Precincts.]-Each board of county commissioners shall divide the county into convenient precincts; and as occasion may require, erect new ones, subdivide precincts already established, and alter precinct lines. And whenever any portion of territory containing in the aggregate not less than one township of land, and not more than four townships lying contiguous, shall contain not less than fifteen voters, it

SEC. 55. Does not apply to election mentioned in sec. 11, 26 Neb. 398.

SEC. 56. Board must transact business at the county seat; have no authority to enter into contracts at any other place. 10 Neb. 179. 4 Id. 160. But bonds signed outside of a county are not void. 13 Neb. 139. SEC. 57. Transactions of business at special meetings not limited to object set forth in notice. 5 Neb. 229. See secs. 23 and 63.

SEC. 60. Character and powers of precinctsstated. 9 Neb. 23. 20 Neb. 303. Bonds of precincts. 6 Neb. 53, 215. Id. 260. 9 Id. 461. 10 Id. 24. 13 Id. 131. 14 Id. 335. 21 Id. 601.

shall be the duty of the county commissioners, on receipt of a petition, signed by a majority of the legal voters therein, to constitute such portion of the territory a voting pre

cinct.

SEC. 61. [Division of precinct not to affect existing offices.]When a precinct shall be divided, any justice of the peace or constable of the original precinct shall continue to act as such in the newly created precinct in which he may reside at the time of the division, the same as if the precinct had not been divided.

SEC. 61 a. [Precincts in cities of first class.]-Whenever the mayor and city council of any city of the first class in this state shall by ordinance divide any ward of such city into two or more voting or polling districts, the board of county commissioners of the county in which such city is located shall, for general election purposes also, at their next regular session after the taking effect of the said ordinance, order the establishment of said voting or polling districts in conformity with the provisions of said ordinance, and shall appoint judges and clerks of election for such polling districts as appointments are now made when a vacancy exists in such offices. [1883, chap. XXII]

COUNTY SUPERVISORS.

SEC. 62. [County board-Meetings.]-The county boards of the several counties in this state that may adopt township organization shall be composed of the supervisors of the organized townships thereof, and the supervisors from cities of the first and second class and villages; such supervisors shall hold two regular meetings in each year at the county seat in their respective counties, for the transaction of general business as a board of supervisors. They may hold special meetings at such times as they may find convenient, and shall have power to adjourn from time to time as they may deem necessary. They may also hold such other meetings as are by law provided.

SEC. 63. [Special meetings.]-Special meetings of the board of supervisors shall be held only when requested by at least one-third of the members of the board, which request shall be in writing, addressed to the clerk of the board, and specifying the time and object of such meeting; upon reception of which request, the clerk shall immediately notify in writing each member of the board of the time and object of such meeting, and shall cause notice of such meeting to be published in some newspaper of the county, if any shall be published therein; Provided, That no business shall be transacted at any special meeting, except such as is specified in the call.

SEC. 64. [Regular meetings.]-The regular meetings of the board of supervisors in all counties having township organization shall be held on the second Tuesday of January and the first Tuesday after the second Monday in July. [Amended 1889, chap. 6.]

SEC. 65. [Chairman.]-The board of supervisors at their first regular meeting of each year shall organize by choosing one of their number as chairman, who shall preside at all meetings of the board during the year; and in case of his absence at any meeting, the members present shall choose one of their number as temporary chair

man.

SEC. 66. [Certificate of election.]-The supervisors shall severally lay before the board of supervisors, at the first regular meeting after election, their several certificates of election, which shall be examined by the board of supervisors, and if found regular shall be filed in the office of the county clerk.

SEC. 67. [Aid to roads and bridges.]-In addition to the powers hereinbefore conferred upon all county boards, the board of supervisors shall have power to appropriate funds to aid in the construction of roads and bridges not exceeding two mills of the levy for the current year for general purposes, except by a vote of the people authorizing them to expend a greater amount; to change the boundaries of towns, and to create new towns as provided by law, to designate and give names thereto, and to fix

SEC. 61 a. "An act to empower and require county commissioners to divide precincts into two or more poll ing or voting districts in certain cases for general election purposes, and to conform to ordinances of cities of the first class in relation thereto." Took effect Feb. 28, 1883. Laws 1883, chap. XXII.

the place of holding the first town meeting therein; and to change the name of any town upon the petition of a majority of the voters of said town.

SEC. 68. [Quorum.]-Two-thirds of all the supervisors elected in any county shall constitute a quorum for the transaction of business, and all questions which shall arise at meetings shall be determined by the votes of a majority of the supervisors present, except in cases otherwise provided for.

SEC. 69. [Proceedings to be public.]-The board of supervisors shall sit with open doors, and all persons may attend their meetings.

SEC. 70. [Chairman may administer oath.]-Every chairman of the board of supervisors shall have power to administer an oath to any person concerning any matter submitted to the board, or connected with their powers and duties.

SEC. 71. [Books and records.]-In order to insure uniformity in the keeping of town records and other matters pertaining to the duties of town officers, it shall be the duty of the board of supervisors to purchase for the use of the respective towns suitable books and blanks thereof, the cost in the first instance to be paid by warrant upon the county treasury, and the amount to be charged to the respective towns, and levied and collected with other town taxes.

SEC. 72. [Naming towns.]-Whenever the board of supervisors shall create a new town, or change the name of an existing town, the proceedings in giving a name to such new town, or changing the name of an existing town, shall be as follows: The proposed name to be given to such new town, or existing town, shall be filed in the of fice of the auditor of public accounts, there to be retained for at least one year; and the auditor of public accounts, at any time after the filing of such proposed name, shall, upon application of said board, grant his certificate stating that such proposed name, from information appearing in his office, has not been adopted by any city, town, village, or municipal corporation in this state; which certificate must be obtained by said board before any action whatever shall be taken by said board toward making such change of name; and all proceedings instituted in any court or other place, under a name changed, without complying with the provisions of this section, shall be held to be void and of no effect. If such name has been adopted elsewhere in the state, the auditor of public accounts shall so notify the board, whereupon another name shall be filed in his office, which shall there remain in a like manner as hereinbefore provided, and the certificate shall be issued by the auditor of public accounts immediately after such filing, stating that such name has not been elsewhere adopted; whereupon said board may proceed to make such change of name, and not before; and all proceedings pending, and all rights and privileges acquired in the name of such town, by such town, or by any person residing therein, shall be secured to such town or person, and such proceedings continued to final consummation in such name, the same as though the same had not been changed.

COUNTY CLERKS.

SEC. 73. [Special duty.]-The county clerk shall keep his office at the county seat; shall attend the sessions of the county board; keep the seal, records, and papers of said board; and shall sign the record of the proceedings of the board, and attest the same with the county seal.

SEC. 74. [General duties.]—It shall be the general duty of the county clerk: 1st. To record, in a book provided for that purpose, all proceedings of the board. 2d. To make regular entries of their resolutions and decisions in all questions concerning the raising of money. 3rd. To countersign all warrants issued by the board, and signed by its chairman. 4th. To preserve and file all accounts acted upon by the board, with their action thereon; and he shall perform such special duties as are required of him by law.

SEC. 75. [Warrants.]-Such clerk shall not issue any county warrants unless

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ordered by the board of commissioners authorizing the same; and every such warrant shall be numbered consecutively as allowed from the first day of January to the thirtyfirst day of December in each year, and the date, amount, and number of the same, and the name of the person to whom it is issued shall be entered in a book called "Warrant Book," to be kept by the clerk in his office for that purpose. When any warrant is returned as cancelled, the clerk shall note the date of cancellation opposite such entry.

SEC. 76. [Bond record.]—The county clerk shall keep a book in which shall be entered in alphabetical order, by name of the principal, a minute of all official bonds filed in his office, giving the name of the office, amount and date of bond, names of sureties, and date of filing, with proper reference to the book and page where the same is recorded.

SEC. 77. [Road record.]-It shall be the duty of the county clerk to record in a proper book, to be called the "road record," a record of the proceedings in regard to laying out and establishing, changing, or discontinuing roads in the county.

SEC. 77 a. [Register of deeds.]-At the general election in the year 1889, and every four years thereafter, a register of deeds shall be elected in and for each county having a population of eighteen thousand and three (18,003) inhabitants or more, to be ascertained by the census of 1885, and each state and national census thereafter, who shall give bond, with sufficient sureties thereon, to be approved by the county board, in the penal sum of ten thousand ($10,000.00) dollars, conditioned for the faithful performance of his duties, and such register of deeds shall have all the powers and perform all the duties relative to all papers, writings, and instruments pertaining to real estate heretofore enjoined by law upon county clerks, and shall receive the compensation allowed by law therefor. Said register of deeds shall assume the duties of his office on the first Thursday after the first Tuesday in January following his election, and shall keep his office at the county seat of the county in and for which he shall be elected, and each register of deeds whose fees in the aggregate exceed the sum of fifteen hundred dollars ($1,500.00) in any one year after the payment of the necessary deputy and clerk hire shall pay such excess into the treasury of the county in which he holds his office; Provided, however, That in counties having more than twenty-five thousand (25,000) and less than sixty thousand (60,000) inhabitants, the register of deeds shall receive the sum of two thousand dollars ($2,000.00) per annum, after payment of deputy and clerk hire, as herein provided; And provided further, That in counties having more than sixty thousand (60,000) inhabitants, the register of deeds shall receive the sum of two thousand five hundred dollars ($2,500.00) per annum, after the payment of the necessary deputy and clerk hire as hereinbefore provided; Provided further, That in counties of sixty thousand (60,000) inhabitants or less, the register of deeds may retain no more than one thousand dollars ($1,000.00) per annum for the services of each deputy, nor more than sixty dollars ($60.00) per calendar month for the services of each copyist, or assistant; and that in counties having more than sixty thousand (60,000) inhabitants, he may retain no more than twelve hundred dollars ($1,200.00) per annum for the services of each deputy, nor more than sixty dollars ($60.00) per calendar month for the services of each copyist or assistant; And provided further, That in no instance shall such register of deeds receive more than the fees by him collected, nor shall any money be retained by him for services of deputies or assistants unless the same be actually paid to such deputies or assistants for their services. [1887, chap. 30. Amended 1889, chap. 12.]

SEC. 77 b. [Office Room.]-In each county of eighteen thousand and three (18,003) inhabitants or more, and where the offices of register of deeds and county clerk are separate, the county board shall provide suitable office room, fire proof vaults of sufficient capacity, and necessary books, blanks, stationery, and office furniture for the use of the register of deeds. [Id. § 2.]

SEC. 77 a. "An act to provide for the election of registers of deeds and to define their duties and fix their com pensation." Laws 1887, chap. 30. Took effect July 1, 1887. Sec. 1 amended by Laws 1889, chap. 12.

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