in his or her possession as to the existence of foul brood or other infectious or contagious disease, in duplicate, one of which duplicates shall be left with such person, and the other shall be filed in the office of the county clerk of the county where such bees or honey or brood comb is kept.

SEC. 6. [Inspector-Pay.]-Upon the application of the Nebraska State Bee Keepers Association, or other person or persons interested in bee culture residing in any county in the state, the governor may appoint a suitable person resident of said county inspector of bees and honey for said county, who shall be sworn to perform the duties of such office faithfully and impartially, whose duty it shall be to inspect all bees, brood comb, and honey, within his said county when called upon for that said purpose, and shall be entitled to receive the sum of two dollars for each day or part of a day necessarily employed in making such inspection, to be paid by the owner or agent or lessee in whose possession such bees brood comb, or honey may be when inspected. Such inspector shall make certificates in duplicate, and shall give one to the owners or persons in charge of such bees, brood comb, or honey, and file the other in the office of the county clerk as aforesaid.

CHAPTER 9.-BONDS-MUNICIPAL.

STATE FISCAL AGENCY.

SECTION 1. [Designation of agency by governor.]-The governor is hereby authorized to designate some bank in the city of New York, as the state agency for the payment of bonds and coupons issued by the state or any county, township, precinct, city, or school district, which are by their terms made payable in said city. [1875, § 1, 163]

SEC. 2. [Bond of agency.]—Before establishing and designating such agency, the governor shall require such agency to give a bond in double the amount of moneys which said agency may have in its custody at any time, such bond to be approved by the governor and auditor, and filed in the office of secretary of state. [Id., § 2.] SEC. 3. [Payments, how made-Commissions.]-The state treasurer and such other officers as are by law designated for the purpose, are required to remit to the state agency, at least ten days before the day of maturity of any bonds or coupons payable in New York city, sufficient moneys out of the tax collected for the purpose, for the redemption of such bonds and coupons, and in addition thereto, a commission not exceeding one-eighth of one per cent. for the disbursement of the same, and all expenses for such commissions, exchange, and postage, shall be a proper charge against the state, county, city, township, precinct, or school district, for which such moneys are remitted, and shall be allowed the treasurer in his settlement. [Id. § 3.]

SEC. 4. [Same-Notify officers of money received.]—On the receipt of any funds by the state agency it shall be the duty of such agency to notify the officer from whom received, of the receipt thereof; and immediately on the payment of such bonds or coupons for which funds were remitted, said coupons or bonds shall be cancelled, and returned to the officer from whom such funds were received. [Id. § 4.]

SEC. 5. [Same-Bonds payable at.]-It shall be the duty of the state auditor, immediately after the passage of this act, and the establishment of the agency provided herein, to publish a notice of the same, in some paper of general circulation in the city of New York for two weeks, and thereafter, all bonds and coupons of the state, or any county, city, township, precinct, or school district in the state, which are by their terms payable at any particular bank in said city, shall be paid at such agency. [Id. § 5.]

PRECINCT AND SCHOOL BONDS.

SEC. 6. [Precinct and school district bonds-Record by county clerk.]-From and after the passage of this law, it shall be the duty of precinct or township and school district boards or officers, after having first filed for record with the county clerk, the question of submission, notice, and proof of publication, return of votes for and against, to register with the county clerk all precinct or township and school district bonds voted and issued pursuant to the following act and sections of an act: "An act to enable counties, cities, and precincts to borrow money on their bonds, or to issue bonds in aid of works of internal improvement in this state, and to legalize bonds already issued for such purposes." Approved February 15, 1869; and amendments thereto approved March 3, 1870. And sections 30, 31, and 32, of "An act to

1875.

SECS. 1-5. "An act to provide for the establishment of a fiscal agency for the state of Nebraska, in the city of New York, and prescribing the duties of officers in relation thereto." Laws 1875, 163. Took effect February 25, NOTE.-See also cities of the first-class, cities of the second-class, counties and county officers, internal improvements, revenue, and schools. All acts of a special nature relating to this subject and applicable to particular cities, counties, and school districts, are omitted from this volume. G. S.

SECS. 6-9. "An act to provide for the registration of precinct or township and school district bonds." 883. Cited 7 Neb.. 497. The provisions of this act applicable to school district bonds were repealed by Laws 1879, 173. See section 19, subdivision XV, chapter 79, post. See chapter 45. See also 9 Neb., 509.

establish a system of public instruction for the state of Nebraska," approved February 15, 1869. [G. S. § 1, 883.]

SEC. 7. [Fees.]-It shall be the duty of the county clerk, in a book prepared for that purpose, to record the question of submission, notice and proof of publication, return of votes for and against; and the fee for so doing, to be paid by the precinct or township, or school district board, or officers, as the case may be, shall be the same as charged for the recording of deeds and mortgages. [Id. § 2.]

SEC. 8. [Registration-Fees.]-It shall be the duty of the county clerk on presentatation of any precinct or township, or school district bonds for registry, to register the same in a book prepared for that purpose, which register shall contain: First. The number, or name of the precinct or township, or school district. Second. The number of the bond. Third. The date of the bond. Fourth. To whom payable. Fifth. Where payable. Sixth. When due. Seventh. When interest is due. Eighth. Amount of bond. Ninth. Reference by page to the book provided for in section two, giving history of the bond. The county clerk shall receive a fee of twenty-five cents for every bond so registered. [Id. § 3.]

SEC. 9. [Duties of officers.]-It shall be the duty of all precinct or township, and school district boards, or officers, immediately after the passage of this act, to furnish the county clerks of their respective counties, with a statement of the amount of bonds heretofore issued by their precincts, townships, or school districts, and not already paid, the date of each bond, when, where, and to whom payable, the amount, the rate of interest, and when and where it is payable; which bonds shall be registered by the county clerk, in conformity with section three of this act; and the fee for registering under this section shall be twenty-five cents for each bond. [Id. § 4.]

COUNTY BONDS.

SEC. 10. [Registration and redemption of county bonds.]—That the officers of any county in this state, issuing bonds, shall make registration in a book kept for that purpose, of the notice of election, manner and time of publication, questions of submission, and adoption of the proposition on account of which such bonds were issued; also of the date, amount, number, maturity, when payable, and where payable, and the rate of interest, and when and where payable, of such bonds; and shall, at the time of issuing the same, make out and transmit to the auditor of state, a certified statement of such registry, which shall be attested by the county clerk, under his official seal. Then the auditor of state, upon the receipt of such statement, shall, in a book kept by him for that purpose, make a faithful record of the same. [1875, § 1, 169.]

SEC. 11. [Statement of bonded indebtedness.]-It shall be the duty of the clerk of each county in this state, within sixty days from the taking effect of this act, and at such other times as the auditor of state may request, to make out, certify, and transmit to such auditor, a full and complete statement of the bonded indebtedness of every description, of such county, at the date of such statement, particularly setting forth the nature of such bonds, and for what the same were issued, which shall be entered of record by the auditor of state, in the same manner as provided for in section one of this act. The county clerk shall receive the same compensation for his service rendered under the provision of section one and two of this act, as are allowed by law for a copy of like records, to be paid by said county. [Id. § 2.]

SEC. 12. [County bonds-Registration by auditor.]-Whenever the holder of county bonds shall present the same to the auditor of the state for registration, the auditor, upon being satisfied that such bonds have been issued according to law, shall register the same in his office, in a book to be kept for that purpose, in the same manner that such bonds are registered by the officers issuing the same, and shall, under his seal of office, certify upon such bonds the fact that they have been regularly and legally

SECS. 10-19. "An act to authorize the registration, collection, and redemption of county bonds." Laws 1875. 169. Took effect Feb. 25, 1875.

issued, and that such bonds have been registered in his office in accordance with the provisions of this act, the data filed in his office being the basis of such certificate. [Id. § 3. Amended 1887, chap. 8. Took effect July 1, 1887.]

SEC. 13. [Auditor's certificate to clerk.]-When bonds of any county shall be so registered, the auditor of state shall, annually, on or before the second Monday of June in each year, ascertain the amount of sinking fund and interest accrued, and to accrue before the tax for the next succeeding year shall be levied, upon all bonds registered in his office, and shall certify the amount thereof to the clerk of the county in which such bonds were issued, specifically setting forth the amount thus due, and to become due for such year. [1875, § 4, 169.]

SEC. 14. [County bonds-Taxes.]-The clerk and recorder of any county, upon receiving such certified statement from the auditor of state, shall proceed to ascertain from the assessment roll of the county, the amount of taxable property in such county, and what per centage is required to be levied thereon to pay the said interest and to create a sinking fund, in compliance with the certificate of said auditor; and when so ascertained, shall levy such per centage upon the taxable property of such County, and shall place the same upon the tax roll of the county, in a separate column or columns designating the purposes for which said taxes are levied, and the said taxes shall be collected by the county treasurer in the same manner that other taxes are collected. [Id. § 5.]

SEC. 15. [Payment-Investment-Sinking fund.]-Upon the receipt of such moneys by the county treasurer, he shall, out of the same, at once proceed to pay off the interest accrued upon such registered bonds, at the place where such interest is made payable. The county treasurer shall cause to be surrendered the coupons for all interest thus paid, which coupons shall be filed with and cancelled by the county clerk, and his receipt taken therefor and retained by said treasurer. The moneys thus collected and remaining in the hands of the county treasurer, after the payment of the said interest as herein provided, except a sufficient amount to pay the accruing interst upon such bonds for the current year, shall be retained as a sinking fund for the final redemption of such bonds, and shall be, by the county treasurer, when so ordered by the county commissioners, invested as follows, to-wit: First. In redeeming the bonds of the county issuing the same. Second. In the bonds of the state of Nebraska. Third. In the bonds of the United States, provided that the bonds thus purchased, shall in all cases be purchased at the lowest market price, after twenty days' notice by publication in at least one newspaper published and in general circulation at the capital city or town of the state; the cost of which advertising at legal rates, shall be paid out of the sinking fund for the redemption of such bonds. [Id. § 6.]

SEC. 16. [Payment.]-When the interest and principal, or interest only, of such registered bonds are payable in New York city, or elsewhere out of the state, payment shall be then made at the place so designated in such bond or coupon, or at the financial agency of the state for such purposes, and in order that the funds may not be misapplied, the county treasurer shall procure a draft for the amount, to be transmitted by drawing his check on some bank in this state, and both check and draft shall be so endorsed as to show upon what bond or bonds the funds shall be applied; or at the request of the party holding or owning said bonds, payment may be made at the office of said treasurer. [Id. § 7.]

SEC. 17. [Liability of treasurer.]-The tax and funds so collected shall be deemed pledged and appropriated to the payment of the interest and principal of the registered bonds herein provided for, until fully satisfied, and the county treasurer shall be liable on his official bond, for the faithful disbursements of all moneys so collected or received by him. [Id. § 8.]

SECS. 13-14. Cited 7 Neb., 492. See sec. 77, chap. 77, passed subsequeat and secs. 20-22 this chapter. Prior to amendment of sec. 12 auditor was entitled to receive one-fourth of one per cent. upon the dollar for each bond gistered. 16 Neb., 111. Duty of auditor to first satisfy himself that bonds have been legally issued. 20 Neb.,618. SEC. 15. Does not apply to school officers except in cities. 46 N. W. R., 528.

SEC. 18. [Cancelation-Treasurer's fee for payment.]-That when any registered bonds shall mature, the same shall be paid off by the county treasurer, at the place where the same are payable, out of any money in his hands or under his control for that purpose, and when so paid the same shall be endorsed by the county treas urer on the face thereof, "Canceled," together with the date of such payment; and thereupon be filed with the county clerk, who shall enter satisfaction of such bonds in the record where the same are registered. In case said bonds are payable out of the state, an allowance of one-fourth of one per cent. shall be made to the county treasurer for the expense attendant in making such payment, to be deducted from any money in his hands remaining after payment of such matured bonds. [Id. § 9.]

SEC. 19. [Published statement.]-The county treasurer and county clerk shall when ordered by the county commissioners, publish a detailed statement of the business transacted by them under the provisions of this act. [Id. § 10.]

BONDS VOTED, BUT NOT ISSUED.

SEC. 20. [Registration of bonds voted but not issued-Statement.]-It shall be the duty of the proper officers of any county, township, precinct, city, or school district in which any bonds, issued for work of internal improvement, have been heretofore voted under the authority of any law of this state, before the issuance of such bonds, to make a written statement of all proceedings relative to the vote upon the issuance of such bonds, the notice of the election, manner and time of publication, questions of submission, results of a canvass of the vote on the proposi tion on account of which it is proposed to issue such bonds, together with a full statement of the assessed valuation and total bonded indebtedness of the county, as well as the assessed valuation and total bonded indebtedtness of the township, precinct, city, or school district voting such bonds. Such statement shall be certified to under oath, by the proper board or city council, and be transmitted with the bonds proposed to be issued to the auditor of public accounts. [1879, § 1, 177.]

SEC. 21. [Duties of auditor.]-The auditor shall examine the statement and bonds so submitted to him, and if he be satisfied that such bonds have been voted in conformity to law, and are in all respects in due form, he shall record the statement and register the bonds in his office, and no such bonds shall be issued or be valid unless they shall be so registered and have endorsed thereon a certificate of said auditor and secretary of state, showing that such bonds are issued pursuant to law, the data filed in the office of said auditor being the basis of such certificate. [Id. § 2.]

SEC. 22. [Registration-Taxes.]-Upon the registration of such bonds aforesaid, the auditor of public accounts shall certify the fact to the proper officers of such county, city, township, or school, or school district, whose duty it shall be to enter the same upon the records of the county, city, or township, as the case may be, and taxes for the payment of such bonds and the interest thereon shall be levied in the manner provided by law. [Id. § 3.]

PRECINCT BONDS.

SEC. 23. [Registration of precinct bonds.]-Whenever the holder of precinct bonds, issued under any law of this state for the purpose of the erection of bridges wholly within the limits of a county, shall present the same to the auditor and secretary of state, together with duplicate statements of the question of submission, notice and proof of publication, return of votes for and against, duly certified by the county clerk, it shall be the duty of said officers to examine said bonds and statements, and if they be satisfied that such bonds are in all respects in due form and been properly issued, to enter that fact upon the records of their respective offices, together with

SECS. 20-23. "An act to provide for the registration of county, precinct, city, or school district bonds heretofore voted, but not issued." Took effect June 1, 1879. SECS. 23-24. "An act to provide for the certification, registration, and payment of precinct bonds." and took effect Mar. 4, 1885.

Passed