take the said boy or girl and deliver him or her without delay to the superintendent of said school or other person in charge thereof, at the place where the same is located and established, and such certificate, for the purpose of this act, shall be conclusive evidence of his or her residence or age. Accompanying this warrant, the judge shall transmit to the superintendent by the officer executing it, a statement of the nature of the complaint, together with such other particulars concerning the boy or girl as the judge is able to ascertain; Provided, The expense of conveying any boy or girl so committed to said state industrial school, or of returning them to their parent or guardian after their release therefrom, shall be at the expense of the state.

SEC. 10. [Writs of error.]-The proceedings before any judge or the county court may be reviewed on writ of error by the district court, and proceedings before any district court or judge thereof may be reviewed by the supreme court in the manner provided by law for reviewing criminal cases in these courts.

SEC. 11. Term of commitment.]-Each boy or girl committed to the school shall remain there until he or she arrives at the age of twenty-one, unless sooner paroled or legally discharged. The superintendent, by and with the advice and consent of the board, shall adopt such by-laws for the promotion, parol-ing and final discharge of inmates as may be considered mutually beneficial for the institution and the inmates. The discharge of any boy or girl pursuant to said by-laws, or having arrived at the age of twenty-one, shall be a complete release from all penalties incurred by conviction of the offense for which he or she was committed.

SEC. 12. [Escapes-Assisting same.]—If any person or persons shall entice or attempt to entice away from said school any boy or girl legally committed to the same, or shall knowingly harbor, conceal, or aid in harboring or concealing any boy or girl who shall have escaped from the school, such person shall, upon conviction thereof, be punished by fine not exceeding two hundred ($200) dollars, or imprisonment in the state penitentiary not exceeding two years. Any sheriff or other officer authorized to make arrests, or any officer or employe of the school shall have power, and it is hereby made his duty, to arrest any inmate who shall have escaped from said school and return him or her thereto. The superintendent shall use all proper means for the apprehension of such escaped inmate, and for this purpose he shall offer a reward, not to exceed twentyfive ($25) dollars, in each case.

SEC. 13. [Feeble-minded inmates.]-Authority is hereby given by the board of public lands and buildings to transfer all feeble-minded children who are now committed to the industrial school, or who may hereafter be committed thereto, to the Nebraska institution for the feeble-minded youth at Beatrice, Nebraska.

SEC. 14. [Acts repealed.]-That chapter 75, entitled Reform School, as heretofore existing, is hereby repealed; Provided, That such repeal shall not affect any person heretofore ordered confined therein under the provisions of section 5, of said chapter 75.

CHAPTER 76.-REGISTRATION OF VOTERS.

[This chapter, being originally "An act to provide for the registration of voters in cities of the first class and certain cities of the second class,' was passed and took effect Feb. 27, 1873. [Gen. Stat. 885.] In 1875 sec. 20 was so far repealed that the act only remained in force in cities of the first class and the city of "Plattsmouth." [187 81, 206.] By further amedment to sec. 20 made in 1887, the law was rendered inapplicable to "Plattsmouth," leaving it in effect only as to cities of the first class. [Laws 1887, Chap. 13.] But by a further and subsequent law of 1887, a new act governing registration of voters in cities of the metropolitan and first class was passed, repealing all acts inconsistent with its provisions. [Laws 1887, Chap. 39, and Chap. 26 a, ante.] This chapter being thus repealed is omitted.]

CHAPTER 77.-REVENUE.

ARTICLE I. GENERAL PROVISIONS.

SECTION 1. [Property taxable.]-The property named in this section shall be assessed and taxed, except so much thereof as may be in this chapter exempted: First. All real and personal property in this state. Second. All moneys, credits, bonds, or stocks, and other investments, the shares of stock of incorporated companies and associations, and all other personal property, including property in transitu to or from this state, used, held, owned or controlled by persons residing in this state. Third. The shares of capital stock of banks and banking companies doing business in this state. Fourth. The capital stock of companies and associations incorporated under the laws of this state. [1879 § 1, 276.]

SEC. 2. [Property exempt.]-The following property shall be exempt from taxation in this state: First. The property of the state, counties, and municipal corporations, both real and personal. Second. Such other property as may be used exclusively for agricultural and horticultural societies, for school, religious, cemetery, and charitable purposes; Provided, That in the assessment of real estate, encumbered by public easement, any depreciation occasioned by such easement shall be deducted in the valuation of such property; Provided, further, That the increased value of lands by reason of live fences, fruit and forest trees grown and cultivated thereon, shall not be taken into account in the assessment thereof.

SEC. 3. [School lands.]-School lands sold under any provisions of any law of this state, or such as have been heretofore sold, shall not be taxable until the right to a deed shall have become absolute, except the value of the interest of such purchasers shall be taxable, which interest shall be determined by the amount paid and invested in improvements on such lands; Provided, That the increased value of such improvements by reason of live fences, fruit and forest trees, grown and cultivated on such lands, shall not be taken into account in assessing the value of such improvements.

SEC. 4. [Personalty, how valued.]—Personal property shall be valued as follows: First. All personal property, except as herein otherwise directed, shall be valued at its fair cash value. Second. Every credit, for a certain sum, payable either in money or labor, shall be valued at a fair cash value for the sum so payable; if for any article of property, or for labor, or service of any kind, it shall be valued at the current price of such property, labor or service. Third. Annuities and royalties shall be valued at their then present total value.

SEC. 5. [Realty, how valued.]—Real property shall be valued as follows: First. Each tract or lot of real property shall be valued at its fair value, estimated at the price it would bring at a voluntary sale thereof, where public notice had been given, and a payment of one-third cash and the balance secured by a mortgage upon the property. [Second.] Leasehold estates, including leases of school and other lands of the state, shall be valued at such a price as they would bring at a fair voluntary sale for cash. Third. Where a building or structure owned by a lessce is located on land leased from another, the same shall be valued at such a price as such building or structure would sell at a fair voluntary sale for cash.

SEC. 6. [Personalty, when listed.]-Personal property shall be listed between the first day of April and the first day of June of each year, when required

ART. 1. "An act to provide a system of revenue." Laws 1879, 276. Taking effect Sept. 1, 1879. "An act to provide for the assignment of tax certificate." Laws 1875, 109, being superseded by sec. 117, this article is omitted. Money of non-resident in hands of agent in this state, held properly taxed. 19 Neb 50.

SEC. 4. Debts due are "credits" and are to be assessed as property. 10 Neb. 161.

by the assessor, with reference to the quantity held or owned on the first day of April, in the year for which the property is required to be listed. Personal property purchased or acquired on the first day of April shall be listed by or for the person purchasing or acquiring it.

SEC. 7. [Same-How listed.]-Personal property shall be listed in the manner following: First. Every person of full age and sound mind, being a res ident of this state, shall list all his moneys, credits, bonds, or stocks, shares of stock of joint or other companies (when the capital stock of such company is not assessed in this state,) moneys loaned or invested, annuities, franchises, royalties, and other personal property. Second. He shall also list all moneys and other personal property invested, loaned, or otherwise controlled by him as the agent or attorney, or on account of any other person or persons, company, or corporation whatsoever, and all moneys deposited subject to his order, check, or draft, and credits due from or owing by any person or persons, body corporate or politic, whether in or out of the county. Third. The property of a minor child shall be listed by his guardian; if he have no guardian, then by the father, if living; if not, by the mother, if living; and if neither father nor mother be living, by the person having such property in charge. Fourth. The property of any other person under guardianship by his guardian; or if he has no guardian, by the person having charge of such property. Fifth. The property of a wife, by her husband, if of sound mind; if not, by herself. Sixth. The property of a person for whose benefit it is held in trust, by the trustee; of the estate of a deceased person, by the executor or administrator. Seventh. The property of corporations whose assets are in the hands of receivers, by such receivers. Eighth. The property of a body politic or corporate, by the president, or proper agent or officer thereof. Ninth. The property of a firm or company, by a partner or agent thereof. Tenth. The property of manufacturers and others in the hands of agent, by and in the name of such agent, as merchandise.

SEC. 8. [Same-Where listed.]- Personal property except such as is required in this chapter to be listed and assessed otherwise, shall be listed and assessed in the county, precinct, township, city, or village where the owner resides. The capital stock and franchises of corporations, and persons, except as may be otherwise provided, shall be listed and taxed in the county, precinct, township, city, or village where the principal office or place of business of such corporation or person is located in this state. If there be no principal office or place of business in this state, then at the place in this state where any such corporation or person transacts business.

SEC. 9. [Farm property.]-When the owner of live stock or other personal property connected with a farm does not reside thereon, the same shall be listed and assessed in the county, township, or precinct where the farm is situated; Provided, If the farm is situated in several townships or precincts, it shall be listed and assessed in the township or precinct in which the principal place of business on such farm shall be.

SEC. 10. [Live stock.]-Live stock in herds or not connected with a farm, shall be listed or assessed in the county where such live stock may be on the first day of April of the year for which the property is required to be listed. For the purposes of assessment and taxation the live stock mentioned in this section shall be deemed to be at the place where the owner or keeper thereof shall have his ranch, provided such ranch shall be in this state.

SEC. 11. [Property in hands of agent.]-The property of manufacturers and others, in the hands of agents, shall be listed and assessed at the place where the business of such agent is carried on.

SEC. 12. [Purchaser's interest in exempted lands, personalty.]— When real estate is exempt in the hands of the holder of the fee, and the same is

contracted to be sold, the amount paid thereon by the purchaser, with the enhanced value of the investment and improvement thereon until the fee is conveyed, shall be held to be personal property, and listed and assessed as such, in the place where the land is situated.

SEC. 13. [Property in transitu.]-Personal property, in transitu, shall be listed and assessed in the county, township, city, or village where the owner resides; Provided, If it is intended for a business, it shall be listed and assessed at the place where the property of such business is required to be listed.

SEC. 14. [Nursery stock. The stock of nurseries, growing or otherwise, in the hands of nurserymen, shall be listed and assessed as merchandise.

SEC. 15. [Gas companies.]-The personal property of gas companies, except the pipes laid down, shall be listed and assessed in the town, village, district or city where the principal works are located. Gas mains and pipes laid in roads, streets, or alleys, shall be held to be personal property, and listed an assessed as such, in the town, district, village or city where the same are laid.

SEC. 16. [Stage companies.]-The horses, stages and other personal property of stage companies, or persons operating stage lines, shall be listed and assessed in the county, town, city or district where they are usually kept.

SEC. 17. [Express and transportation companies.]-The personal property of express or transportation companies, shall be listed and assessed in the county, township, precinct, city or village where the same is usually kept.

SEC. 18. Listing on behalf of others.)--Persons required to list property on behalf of others, shall list it in the same place in which they are required to list their own; but they shall list it separately from their own, specifying in each case the name of the person, estate, company, or corporation to whom it belongs.

SEC 19. [Owner removing-Where assessed.]-The owner of personal property removing from one county, town, city, village, or district to another, between the first day of April and the first day of June, shall be assessed in either, in which he is first called upon by the assessor. The owner of personal property moving into this state from another state, between the first day of April and the first day of June, shall list the property owned by him on the first day of April of such year, in the county, township, city, village, or precinct where he resides; Provided, If such person has been assessed, and can make it appear to the assessor that he is held for tax of the current year on the property, in another state, county, township, precinct, city, or village, he shall not be assessed again for said year.

SEC. 20. [How place of listing fixed.]--In all questions that may arise under this chapter, as to the proper place to list personal property, or when the same cannot be listed as stated in this chapter, if between several places in the same county, the place for listing and assessing shall be determined and fixed by the county board; and when between different counties, or places in different counties, by the auditor of public accounts; and when fixed in either case, shall be as binding as if fixed in this chapter.

SEC. 21. [Schedule of property.]-Persons required to list personal prop. erty shall make out and deliver to the assessor, at the time required, a schedule of the numbers, amounts, quantity and quality of all personal property in their possession, or under their control, required to be listed for taxation by them. It shall be the duty of the assessor to determine and fix the fair cash value of all items of personal property.

SEC. 22. [Oath to schedule.]-The schedule shall be signed and sworn to by the person making it, and the oath shall be administered either by the assessSEC. 21. ASSESSMENTS. Uniformity necessary. 6 Neb. 75. Assessor acts judicially; values determined by him are conclusive. 13 Neb. 24. Valid assessment necessary. 6 Neb. 241. 9 1d. 345. 11 Id. 346. 12 Id. 90. Bona fide debts deducted from credits. 5 Neb. 265. Accidental omissions. 10 Neb. 216. Oath of 6 Neb. 245. 9 Id. 375. 11 Id. 348. 12 Id. 92. 13 Id. 23. 14 Id. 585. 16 Id. 447, 450. Description of property. 9 Neb. 374. 13 Id. 23. List not sworn to by taxpayer. 9 Neb 374. Omission by 12 Neb. taxpayer; authority of assessor. 7 Neb. 141. 9 Id. 376. Failure to return roll within time fixed. 397. Land not contiguous; improvements how assessed. 8 Neb. 518. Assessing real estate as "unknown." 14 Neb. 149. Railroad property. 7 Neb. 35. 15 Id. 254. Building on leased ground. 7 Neb. 141. Money of non-resident. 19 Neb. 50.

assessor.

or or by any other officer authorized to administer oaths, and shall be certified to by him, and the oath shall be printed upon the blank form, and shall be in substance as follows:

I (A. B.), do solemnly swear or affirm that I have listed above (or within) all personal property, moneys, and credits, subject by the law to taxation, and owned by me, or required by law to be listed by me for any other person or persons (insert as guardian, husband, parent, trustee, executor, administrator, receiver, accounting officer, partner, agent, or factor, as the case may be,) according to the best of my knowledge. (Signed) A. B.

Subscribed in my presence, and sworn to before me this

day of

18-.

SEC. 23. [Failure to make oath-Penalty.]-Any assessor who shall return such schedule to the office of the county clerk, with his assessment roll, without the same having been sworn to as herein provided, shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be liable to a fine of not less than ten dollars, nor more than fifty dollars.

SEC. 24. [Form of schedule.]-Such schedule, when completed by the assessor in extending in a separate column the value of such property, shall truly and distinctly set forth: First. The number of horses of all ages, and the value thereof. Second. The number of cattle of all ages, and the value thereof. Third. The number of mules and asses of all ages, and the value thereof. Fourth. The number of sheep of all ages, and the value thereof. Fifth. The number of hogs of all ages, and the value thereof. Sixth. Every steam engine, including boilers, and the value thereof. Seventh. Every fire and burglar-proof safe, and the value thereof. Eighth. Every billiard, pigeon-hole, bagatelle, or other similar tables, and the value thereof. Ninth. Every carriage and wagon, of whatsoever kind, and the value thereof. Tenth. Every watch and clock, and the value thereof. Eleventh. Every sewing or knitting machine, and the value thereof. Twelfth. Every piano forte, and the value thereof. Thirteenth. Every melodeon and organ, and the value thereof. Fourteenth. Every franchise, the description and the value thereof. Fifteenth. Every annuity and royalty, the description and the value thereof. Sixteenth. Every patent right, the description and the value thereof. Seventeenth. Every steamboat, sailing vessel, wharf boat, barge, or other water craft, and the value thereof. Eighteenth. The value of merchandise on hand. Nineteenth. The value of material and manufactured articles on hand. Twentieth. The value of manufacturers' tools, implements and machinery (other than boilers and engines, which shall be listed as such.) Twenty-first. The value of agricultural tools, and implements and machinery. Twenty-second. The value of gold or silver plate and plated ware. Twenty-third. The value of diamonds and jewelry. Twenty-fourth. The amount of moneys of bank, broker, or stock-jobber. Twenty-fifth. The amount of credits of bank, banker, broker, or stock-jobber. Twenty-sixth. The amount of moneys other than of bank, banker, broker, or stock-jobber. Twentyseventh. The amount of credits other than of bank, banker, broker, or stock-jobber. Twenty-eighth. The amount and value of bonds, stocks, and state, county, city, village, or school district warrants, and municipal securities of any kind whatever. Twenty-ninth. The amount and value of shares of capital stock of companies and associations not incorporated by the laws of this state, except shares of stock in national bank. Thirtieth. The value of property such person is required to list as a pawnbroker. Thirty-first. The value of property of companies and corporations other than property hereinafter enumerated. Thirty-second. The value of bridge property. Thirty-third. The value of property of saloons and eating houses. Thirty-fourth. The value of household or office furniture and property. Thirty-fifth. The value of investments in real estate, and improvements thereon, required to be listed under this chapter. Thirty-sixth. The value of all other property required to be listed.

SEC. 25. [Failure to schedule-Assessor to list-Perjury-Penalty.]-Whenever the assessor shall be of opinion that the person listing prop