SEC. 18. [Duties of clerk.]-Said clerk shall note at the end of each paper he shall transcribe the book and page from which the same was transcribed, and shall make a correct double index of said records; and on the completion of his duties said clerk shall return said books to the county clerk of said new county, with his certificate attached thereto, showing that he has complied with the law; whereupon they shall be taken and considered, to all intents and purposes as books of records of deeds, mortgages and title papers for said new county. And copies of said record, certified by the officer having the custody of the same, shall be evidence in all courts and places, in the same manner that copies of records are evidence in other cases, and with like effect.

SEC. 19. [County seat.]-The county seat of such new county shall be fixed as provided by law for the fixing of county seats upon the organization of new counties.

COUNTY BOARDS.

SEC. 20. [Corporate names.]-Each county which has heretofore been, or may hereafter be established in this state, according to the laws thereof, shall be a body politic and corporate, by the name and style of, "The county of

and by that name may sue and be sued, plead and may be impleaded, defend and be defended against in any court having jurisdiction of the subject matter, either in law or equity, or other place where justice shall be administered.

SEC. 21. [County board.]-The powers of the county, as a body corporate or politic, shall be exercised by a county board, to wit: In counties under township organization by the board of supervisors, which shall be composed of the town and such other supervisors as are or may be elected pursuant to law; in counties not under township organization, by the board of county commissioners.

SEC. 22. [Powers of county.]-Each county shall have power: First. To purchase and hold the real and personal estate necessary for the use of the county, and to purchase and hold, for the benefit of the county, real estate sold by virtue of judicial proceedings in which the county is plaintiff, or is interested. Second. To sell and convey, or lease, any real or personal estate owned by the county. Third. To make all contracts and to do all other acts in relation to the property and concerns of the county, necessary to the exercise of its corporate powers.

SEC. 23. [Power of county boards.]-The county boards of the several counties shall have power: First. To take and have the care and custody of all the real and personal estate owned by the county. Second. To manage the county funds and county business, except as otherwise specifically provided. Third. To make all orders respecting the property of the county, to keep the county buildings insured, to sell the public grounds or buildings of the county and pur

SEC. 23. Powers, generally, only such as especially granted or incidentally necessary to carry them into effect, if mode is prescribed, all other modes are excluded. 2 Neb. 177. 3 Id. 42, 107. 4 Id. 157. 6 Id. 233, 460. 9 Id. 330. 15 Id. 311. 18 Id. 283. Board act judicially. 3 Neb. 38. 6 Id. 116. In making appointments, county board do not act judicially. 17 Neb. 605. Not necessary for board to enter formal judgment. 8 Neb. 440. County board represent the county in its corporate capacity; presumption is, the board does its duty. 17 Neb. 176. Members individually liable for wrongful application of funds. 4 Neb. 161. Individually liable for levy of taxes in excess of estimate. 13 Neb. 525. On final adjudication of claim warrant should be drawn. 6 Neb. 463. Have exclusive original jurisdiction of claims; and appeal lies from their decision. 6 Neb. 116, 203. 13 Id. 296. Claims should not be audited unless there are funds or taxes levied to pay. 13 Neb. 527. No appeal if claimant accept allowance. 12 Neb. 60. Board cannot be compelled to audit account, but may be compelled to act thereon. 10 Neb. 363. Admission of justness of claim no bar to appeal. Id. Accounts in 1879 payable out of levy of 1880. Id. Board must transact business at county seat; have no authority to enter into contracts at any other place. 10 Neb. 179. Bonds signed outside of county are not void. 13 Neb. 139. Board cannot make fees of officers greater or less than what law fixes; duty to draw warrant for what law allows. 7 Neb. 132. Estimate for taxes should not include warrants unpaid out of former levies. 14 Neb. 23. Board have general supervision over accounts of clerk and treasurer. 14 Neb. 203. Board cannot bind county by warranty deed; nor by mortgage. 2 Neb. 183. 9 Id. 525. Discretion in allowance of costs in criminal cases under criminal code. 10 Neb. 299. Two members cannot try third for alleged misdemeanor. 5 Neb. 404. Two commissioners may decide questions. 17 Neb. 617. Proceedings to remove county officer must be instituted by complaint containing charges specifically; verified by oath of elector; commissioners should render judgment of ouster. 10 Neb. 456. Power to remove officers not inhibited by constitution. 15 Neb. 259. Board cannot issue certificates of indebtedness. 9 Neb 452. Board cannot purchase private bridge. 9 Neb. 331. Board may employ expert to examine accounts of treasurer. 12 Neb. 639. 16 Id. 34. County commissioner must reside in district from which he was elected; removal therefrom vacates the office. 19 Neb. 501. Vacancy in office of county commissioner more than thirty days before election is to be filled thereat; failure of clerk to call attention to such vacancy in election notice will not invalidate the election. Id..

chase other property in lieu thereof; Provided, That said county boards may if they deem it for the best interests of the county to sell county property upon such terms of credit as shall by resolution of said county boards be determined upon; Provided, further, That such deferred payments shall be for not more than twothirds of the purchase price, the same to be secured by note or notes, and a first mortgage upon the property so sold, said deferred payments to draw not less than six (6) per cent interest per annum from date until paid, said interest to be paid annually. Said county boards shall also have the power to sell or negotiate, without recourse upon the county, said notes and mortgage so by them taken, provided the same shall not be sold for less than par value including accrued interest. Fourth. To lay out, alter, or discontinue any road running through their county, and perform such duties concerning roads as may be prescribed by law. Fifth. To examine and settle all accounts against the county, and all accounts concerning the receipts and expenditures of the county. Sixth. To authorize the vacation of any city or village plat when the same is not within any incorporated city or village, on the petition of two-thirds of the owners thereof. Seventh. To change the name of any city or village plat on the petition of a majority of the legal voters residing therein, when the inhabitants thereof have not become a body corporate. [Amended 1887, chap. 26.]

SEC. 24. [Public grounds, how sold.]-The county board shall not sell the public grounds as provided in the third subdivision in the preceding section, without having first submitted the question of selling such public grounds to a vote of the electors of the county.

SEC. 25. [Duties of the board.]-It shall be the duty of the county board of each county:

First. [Taxes.]-To cause to be annually levied and collected taxes authorized by law for county purposes, not exceeding one dollar and fifty cents on the one hundred dollars valuation, unless authorized by a vote of the people of the county, and in addition thereto sufficient to pay the interest, and create a sinking fund for the payment of the principal, of all indebtedness which existed at the adoption of the constitution, November 1, 1875.

Second. [Buildings.]-To erect or otherwise provide, when necessary, and the finances of the county will justify it, and keep in repair, a suitable court house, jail, and other necessary county buildings, and to provide suitable rooms and offices for the accommodation of the several courts of record, the county board, clerk, treasurer, sheriff, clerk of the district court, county superintendent and county attorney, and to provide suitable furniture therefor. But no appropriation exceeding fifteen hundred dollars shall be made for the erection of any county building, without first submitting the proposition to a vote of the people of the county at a general election, and the same is ordered by two-thirds of the legal voters voting thereon.

Third. [Fire.proof safes.]-To provide and keep in repair, when the finances of the county will permit, suitable fire-proof safes for the county clerk and county treasurer.

SEC. 25. This entire section was amended by act taking effect March 30, 1887, laws 1887, Chap. 27. On the 31st of March, 1887, an act was passed amendatory of the second division of this same section. Laws 1887, Chap. 28. The act is as follows, and whether it is in force quære: An act to amend the second division of sections 25 and 26 chapter 18 of the compiled statutes of 1885, so that county boards shall have power to borrow money and issue bonds for the payment thereof, to erect, or otherwise provide, the necessary county buildings. Be it enacted by the legislature of the state of Nebraska:

SEC. 1. Division second of section 25, chap. XVIII, compiled statutes of 1885, is hereby amended so as to read as follows:

SEC. 25. To erect or otherwise provide a suitable court house, jail and other necessary county buildings, and for that purpose to borrow money and issue the bonds of the county to pay the same; to keep the said buildings in repair and to provide suitable rooms and offices for the accommodation of the several courts of record, the county board, clerk, treasurer, sheriff, clerk of the district court and county superintendent and county attorney, provided said county attorney shall hold his office at the county seat, and suitable furniture therefor. But no appropriation exceeding fifteen hundred dollars ($1,500) shall be made for the erection of any county building without first submmitting the proposition to a vote of the people of the county at a general election or a special election ordered by said board for that purpose, and the same is ordered by three-fifths of the legal voters voting thereon.

Fourth. [Stationery.]-To provide suitable books and stationery for the use of the county board, county clerk, county treasurer, county judge, sheriff, clerk of the district court, county superintendent and county attorney.

Fifth. [Proceedings.]-To cause to be published at the close of each annual, regular or special meeting of the board, a brief statement of the proceedings thereof in one newspaper of general circulation published in the county, and also their proceedings upon the equalization of the assessment roll; Provided, That no publication in a newspaper shall be required unless the same can be done at an expense not exceeding one-third of the legal rate for advertising notices.

Sixth. [Estimate of expenses.]—At their regular meeting in January of each year, to prepare an estimate of the necessary expenses of the county during the ensuing year, the total of which shall in no instance exceed the amount of taxes authorized by law to be levied during that year, including the amounts necessary to meet outstanding indebtedness as evidenced by bonds, coupons or warrants legally issued; and such estimate containing the items constituting the amounts shall be entered at large upon their records and published four successive weeks before the levy for that year, in some newspaper published and of general circulation in the county, or if none is published, then in some newspaper of general circulation therein, and no levy of taxes shall be made for any other purpose or amounts than are specified in such estimate as published, but any item or amount may be stricken from such estimate, or reduced, at the time the levy is made. If any levy shall be made in excess of such estimate, the tax shall not therefore be void, but the members of the county board and their sureties shall be jointly and severally liable upon their official bonds for the full amount of such excess, which shall be collected by civil action as in other cases, for the use of the school fund of the county. If the members of the said board neglect to comply with any other provisions of this section the tax shall not therefore be void, but they shall each be liable to a penalty of five hundred dollars, to be recovered by civil action as in other cases, for the use of the school fund of the county.

Seventh. [Injuries to public property.]-That in all cases where any bridge or any public building, the property of any county within this state, shall be injured or destroyed by any person or persons, either negligently, carelessly, or willfully and maliciously, it shall be the duty of the county board of the proper county, for and in the name of the county, to sue for and recover such damages as shall have occurred by reason thereof, and the money so recovered shall be paid into the treasury of the proper county, and be by the treasurer credited to the fund out of which bridge or building was constructed or repaired. [Amended 1887, chap. 27.1

SEC. 26. [Tax in addition to constitutional limit.]-Whenever the county board shall deem it necessary to assess taxes, the aggregate of which shall exceed the rate of one dollar and fifty cents per one hundred dollars valuation of the property of the county, except when such excess is to be used for the payment of indebtedness existing at the adoption of the constitution, the county board may by an order entered of record, set forth substantially the amount of such excess required and the purpose for which the same will be required, and if for the payment of interest or principal, or both, upon bonds, shall in a general way designate the bonds and specify the number of years such excess will require to be levied and provide for the submission of the question of assessing the additional rate required, to a vote of the people of the county at the next election for county officers after the adoption of the resolution or at a special election ordered by said county board for that purpose. If the proposition for such additional tax be carried, the same shall be paid in money and in no other manner. [Amended 1887, chap. 28.] SEC. 27. [Submission to people.]--The mode of submitting questions to the people for any purpose authorized by law, shall be as follows: The whole

SEC. 26. Provisions of section have no application to valid county bonds issued before Sept. 1, 1879. 17 Neb. 320.

question, including the sum desired to be raised, or the amount of the tax desired to be levied, or the rate per annum, and the whole regulation, including the time of its taking effect, or having operation, if it be of a nature to be set forth, and the penalty of its violation, if there be one, is to be published for four weeks in some newspaper published in the county. If there be no such newspaper, the publication is to be made by being posted up in at least one of the most public places in each election precinct in the county, and in all cases the notices shall name the time when such question shall be voted upon, and the form in which the question shall be taken, and a copy of the question submitted shall be posted up at each place of voting during the day of election.

SEC. 28. [Same.j-When the question submitted involves the borrowing or expenditure of money, or issuance of bonds, the proposition of the question must be accompanied by a provision to levy a tax annually for the payment of interest, if any, thereof, and no vote adopting the question proposed shall be valid unless it likewise adopt the amount of tax to be levied to meet the liability incurred.

SEC. 29. [Canvass.]-At the time specified in such notice, a vote of the qualified electors shall be taken in each precinct, at the place designated in such notice. The votes shall be received, and returns thereof made, and the same shall be canvassed by the same officers and in the same manner as required at each general election.

SEC. 30. [Vote-Record-Result.]-If it appears that two-thirds of the votes cast are in favor of the proposition, and the requirements of the law have been fully complied with, the same shall be entered at large by the county board upon the book containing the record of their proceedings, and they shall then have power to levy and collect the special tax in the same manner that the other county taxes are collected. Propositions thus acted upon cannot be rescinded by the county board.

SEC. 31. [Tax to be a special fund.]-Money raised by the county board in pursuance to the provisions of the preceding sections of this act, is specially appropriated and constituted a fund, distinct from all others, in the hands of the county treasurer until the obligation assumed be discharged.

SEC. 82. [Witnesses and jurors when county interested.]-On the trial of any suit in which a county be interested, the inhabitants of such county shall be competent witnesses and jurors, if otherwise competent and qualified according to law.

SEC. 33. [Warrants.]-Upon the allowance of any claim or account against the county, the county board shall direct the county clerk to draw a warrant upon the county treasurer in payment thereof, such warrant to be signed by the chairman of the county board, countersigned by the county clerk, and sealed with the county seal, but the same shall not be delivered to the party until the time for taking an appeal has expired, and if such appeal be taken then not until the same shall have been determined.

SEC. 34. [Warrants not to exceed 85 per cent. of amount levied.] -It shall be unlawful for the county board of any county in this state to issue any warrants for any amount exceeding the aggregate of 85 per cent. of the amount levied by tax for the current year, except there be money in the treasury to the credit of the proper fund for the payment of the same; nor shall it be lawful for the county board to issue any certificate of indebtedness in any form in payment of any account or claim, nor to make any contracts for or to incur any indebtedness against the county, in excess of the tax levied for county expense

SEC. 28. In the former law (G. S. § 19, 236) the words "or issuance of bonds" were not included. It was held that the section related solely to questions of borrowing money or of extraordinary outlay by a county and not to bonds issued for works of "internal improvement." 6 Neb. 53.

SEC. 34. Action upon warrant: not barred by statute of limitations. 1 Neb. 384. Should not be drawn unless there are funds or tax levied to pav. 13 Neb.527. 10 Id 32, 198. Paid as registered. 10 Neb. 32. Paid from levy of year in which drawn. 12 Neb. 33. Are certificates of indebtedness; not negotiable paper. 9 Neb. 452. 13 Id. 370. Purchase of, when void; purchaser may recover consideration. 12 Neb. 29. 15 Id. 310. Unless specially provided, precinct indebtedness should be paid by county warrants. 9 Neb. 461. Issued for a purpose not within jurisdiction of commissioners are void. 15 Neb. 311.

during the current year, nor shall any expenditure be made or indebtedness be contracted to be paid out of any of the funds of said county in excess of the amount levied for said fund. ¡Amended, Laws 1883, chap. XXV. Took effect Feb. 24, 1883

SEC. 35. [Warrant-Recitals.]--Each warrant shall specify the amount levied and appropriated to the fund upon which it is drawn, and the amount already expended of such sum.

SEC. 36. [Warrant in excess.]-Any warrant drawn after 75 per cent. of the amount levied for the year is exhausted, and where there are no funds in the treasury for the payment of the same, shall not be chargeable as against the county, but may be collected by civil action from the county board making the same, or any member thereof. [As amended Feb. 28. Took effect June 1, 1881.]

SEC. 37. [Claims against county-Appeal.]-Before any claim against a county is audited and allowed, the claimant or his agent shall verify the same by his affidavit, stating that the several items therein mentioned are just and true, and the services charged therein, or articles furnished, as the case may be, were rendered or furnished as therein charged, and that the amount claimed is due and unpaid after allowing just credits. All claims against a county must be filed with the county clerk. And when the claim of any person against a county is disallowed, in whole or in part, by the county board, such person may appeal from the decision of the board to the district court of the same county, by causing a written notice to be served on the county clerk, within twenty days after making such decision, and executing a bond to such county, with sufficient security, to be approved by the county clerk, conditioned for the faithful prosecution of such appeal, and the payment of all costs that shall be adjudged against the appellant. Upon the disallowance of any claim, it shall be the duty of the county clerk to notify the claimant, his agent or attorney, in writing, of the fact, within five days after such disallowance. Notice mailed within said time shall be deemed sufficient. [Amended 1885, chap. 37.]

SEC. 38. [Appeal by taxpayer.]-Any taxpayer may likewise appeal from the allowance of any claim against the county by serving a like notice within ten days and giving a bond similar to that provided for in the preceding section. [Id.]

SEC. 39. [Transcript on appeal.]-The clerk of the board, upon such appeal being taken, and being paid the proper fees therefor, shall make out a complete transcript of the proceedings of the board relating to the matter of their decision thereon, and shall deliver the same to the clerk of the district court; and such appeal shall be entered, tried and determined the same as appeals from justice courts, and costs shall be awarded thereon in like manner.

SEC. 40. [Reconsideration of claims.]-The provisions of this subdivision shall not be so construed as to prevent the county board from once reconsidering their action on any claim upon due notice to parties interested.

SEC. 41. [Funds kept separate. Whenever a tax is levied for the payment of a specific debt, the amount of such tax collected shall be kept as a separate fund in the county treasury, and expended only in the liquidation of such indebtedness; Provided, That any surplus remaining in the treasury after full payment of such indebtedness, shall be transferred to the general fund of the county. SEC. 42. [Field notes of original survey-Map.]-A copy of the field notes of the original survey of each county by the United States, shall be procured, and a map of the county shall be constructed in accordance therewith on a scale of not less than one inch to the mile, and laid off in townships and sections. Such map and field notes shall be deposited in the office of the county clerk, and

SEC. 37. The remedy by appeal is exclusive. An original action on an account against a county cannot be maintained. 6 Neb. 116,454. 13 Id. 296. And equity will not interfere at the suit of a taxpayer to enjoin the payment of a claim against the county, in the absence of fraud. The taxpayer has his remedy by appeal. 6 Neb. 203. A formal judgment need not be entered. 8 Neb. 441 The board cannot be compelled to audit an account, but may be compelled to act thereon. 10 Neb. 362. An admission by the board of the justness of a claim is no bar to an appeal. Id. A claim accruing in 1879 may be paid from levy of 1880. Id. No appeal lies if claimant accept amount allowed. 12 Neb. 60. Appeal by one damaged by location of road taken under sec. 39, chap. 78. 14 Neb. 312. Bond signed beneath penal portion, held good. 16 Neb. 7.