land itself may be substituted by order of court for the defendant, and the action continued for publication.

SEC. 5. [Sales, how made.]-All sales of lands under this chapter, by decree of court, shall be made by a sheriff or other person authorized by the court, in the county where the premises or some part of them are situated.

SEC. 6. [Deeds, how made.]-Deeds shall thereupon be executed by such sheriff, which shall vest in the purchaser, the same title that was vested in the defendant to the suit, at the time of the assessment of the tax or taxes against the same; and such deed shall be an entire bar against the defendant to such suit, and against all parties or heirs claiming under such defendants; and in case the land itself is made defendant in the suit, the deed shall be an absolute bar against all persons, unless the court proceedings are void for want of jurisdiction; the object and intent of this section being to create a new and independent title, by virtue of the sale, entirely unconnected with all prior titles.

SEC. 7. [Proceeds of sale-Application.]—The proceeds of every sale made under a decree, by virtue of this chapter, shall be applied to the discharge of the debt, adjudged by the court to be due, and of the costs awarded, and if there be any surplus it shall be brought into court for the use of the defendant, or of the person entitled thereto, subject to the order of the court.

SEC. 8. [Same-Investment.]-If such surplus, or any part thereof, shall remain in court, for the period of three months, without being applied for, the court may direct the same to be put out at interest, under the direction of the court, for the benefit of the defendant, his representatives, or assigns, to be paid to them by the order of the court; the party to whom said surplus shall be loaned to be designated by the court, and the sureties, upon which said money is loaned, to be approved by the judge.

SEC. 9. [Same-Lands, how sold.]-All lands sold by the sheriff by virtue of this act, shall be appraised, advertised, and sold as upon execution, and the title conferred by his deed shall be entitled to all the presumptions of any judicial sale.

SEC. 10. [Act cumulative.]-This act shall be construed as cumulative and not exclusive, in respect to the remedy for enforcing liens, and collecting delinquent taxes, by sale of property or otherwise, in the cases herein provided for, and shall in no wise interfere with, alter, or amend the existing revenue laws of the state.

ARTICLE VI.-PAYMENT OF JUDGMENTS AGAINST MUNICIPALITIES.

SECTION 1. [Duty of officers.]-That whenever any judgment shall be obtained in any court of competent jurisdiction in this territory for the payment of a sum of money against any county, township, school district, road district, town or city board of education, or against any municipal corporation, or when any such judg ment has been recovered and now remains unpaid, it shall be the duty of the county commissioners, school district board of education, city council, or other corporate officers, as the case may require, to make provisions for the prompt payment of the same. [12th Sess 1867 § 1, 13.]

SEC. 2. [Same-Payment Tax.]—If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgment remaining unpaid, it shall be the duty of the proper officers of the corporation, against which any such judgments shall have been obtained and remaining unsatisfied, to at once proceed and levy and collect a sufficient amount of money to pay off and discharge such judgments.

SEC. 3. [Levy of tax.]-The tax shall be levied upon all the taxable property in the district, county, township, town or city, bound by the judgment, and shall be collected in the same manner and at the same time provided by law for the collection of other taxes.

SEC. 4. [Same.]-The corporate officers whose duty it is to levy and collect ABT. VI. "An act to provide for the payment of judgments recovered against municipal corporations. Laws 12th Sess. Ter. 1867, 13. G. S. 935. Took effect Feb. 18, 1867.

taxes for the payment of the current expenses of any such corporation, against which a judgment may be so obtained, shall also be required to levy and collect the special tax herein provided for, for the payment of judgments.

SEC. 5. [Action against officers-Mandamus.]-If any such corporate authorities, whose duty it is, under the provisions of this act, to so levy and collect the tax necessary to pay off any such judgment, shall fail, refuse, or neglect to make provisions for the immediate payment of such judgments, after request made by the owner, or any person having an interest therein, such officers shall become personally liable to pay such judgments, and the party or parties in[terested] may have an action against such defaulting officers to recover the money due on the judgment, or he or they having such interest may apply to the district court of the county in which the judgment is obtained, or to the judge thereof in vacation, for a writ of mandamus to compel the proper officers to proceed to collect the necessary amount of money to pay off such indebtedness, as provided in this act; and when a proper showing is made by the applicant for said writ, it shall be the duty of the court or judge, as the case may be, to grant and issue the writ to the delinquents, and the proceedings to be had in the premises, shall conform to the rules and practice of said court, and the laws of this territory, in such cases made and provided.

ARTICLE VII.-MISCELLANEOUS PROVISIONS.

SECTION 1. [Revenue arising from internal improvements-How set apart.]—That if any township, precinct, incorporated city, or village in this state shall issue any bonds to aid in the construction or completion of any works of internal improvement, the revenues arising from the taxation of such internal improvements shall be set apart forever to pay the interest and principal upon said bonds until the same shall be fully paid; and in the event that such revenues shall not be sufficient to pay such bonds at their maturity such revenues shall still be set apart and shall be credited to the general fund required from such township, precinct, incorporated city, or village, before such tax list is extended, until the same shall be fully reimbursed. [1875 § 1, 110.]

SEC. 2. [Assessment of certain property for taxation.]-That at the time the county commissioners furnish the assessor with blank forms and notices necessary for the proper assessment of the property in the several precincts, they shall also furnish the assessor of each township, precinct, incorporated city, or village with a list of all the property in such township, precinct, incorporated city, or village for which such bonds have been issued; and the assessor shall assess such property separately, and enter the same in a separate book, provided for that purpose; Provided, however, That railroads shall be assessed as now provided in section seventeen of chapter sixty-six of the general statues, entitled "Revenue." [Id. § 2.]

SEC. 3. [Revenues to be kept in a separate fund.]-The treasurer having control of such revenues shall keep the same in a separate fund for the purpose aforesaid. [Id. § 3.3

SEC. 4. [Sale of lands of less value than the taxes due.]-Whenever it shall appear to the county commissioners of any county, that any tract of land, or town or city lot in such county is of less value than the amount of taxes due upon it, it shall be their duty, at any meeting after said land or lot shall have been offered for sale and not sold for want of bidders, to fix a minimum price for the same, and certify the price so fixed to the county treasurer, and such land or lot shall be sold by said treasurer as other lands and lots are sold at "private sale,' at not less than said minimum price, irrespective of the amount of taxes due upon it; and such sale shall convey the title to the said tract or parcel of land, divested

SECS. 1-3. "An act setting aside the revenue arising from the taxation of works of internal improvement to pay the bonds issued to construct or complete the same." Laws 1875, 110. Took effect February 20, 1875. Assessment of railroad property, see ante p. 407.

BECS. 4-5. "An act concerning the sale of lands for the non-payment of taxes." Laws 1875, 93. Took effect Feb. 25, 1875

of all liability for any arrearages of taxes or penalty which may remain after applying the amount for which it was held thereon. [1875 § 1, 93.]

SEC. 5. [Redemption.-All lands and lots so sold shall be subject to redemption, and the purchaser thereof shall acquire title thereto in the same manner as other lands sold at tax sale in this state. [Id. § 2.].

SEC. 6. [Taxes deposited in suits brought to restrain collection.] -That in all suits heretofore or hereafter to be brought in any court to enjoin the collection of taxes in which the plaintiff may have deposited in court the amount of the tax or a part thereof in controversy to abide the final determination of the suit, and such final determination shall be in favor of the collection of the tax or a part thereof, the treasurer's defendant shall receive and receipt for such moneys; Provided, There shall first be paid to the attorney or attorneys for the defendant or defendants their costs, disbursements, and fees incurred in the defense of the suit and in case of a controversy in regard to such fee, then the amount claimed by such attorney or attorneys shall be retained by said clerk until the court shall have determined the amount, which such amount shall be paid over to such attorney or attorneys. [1875 § 1, 103.]

SEC. 7. [Lien of taxes on railroad property.]-That taxes upon any and all railroads in this state, including road bed, right of way, depots, side tracks, ties and rails, now constructed or hereafter to be constructed, are hereby made a perpetual lien thereupon, commencing from the first day of March in each current year, against all claims or demands whatsoever of all persons or bodies corporate, except the United States and this state, and the above described property, or any part thereof, may be taken and held for the payment of all the taxes assessed against said railroad company in the several counties in this state. [1877 § 1, 230.]

SEC. 8. [Personal property.]-The property mentioned in the preceding section is hereby declared to be personal for the purpose of taxation and collection of the same. [Id. § 2.]

SEC. 9. [Removing property for the purpose of escaping taxation.]-That any person who shall remove personal property or cause the same to be removed from the precinct of his or her residence, or usual place of use or business, or place of keeping or deposit of the same, for the purpose of avoiding listment of said personal property for taxation, or any person who shall fail or refuse to list such personal property, as required by law, when the same shall be temporarily removed from the precinct, place of residence of the owner, or other place where the same shall usually be kept or used, said owner, or agent of said owner, or either of them, or in case of a corporation, the manager or other person in charge or possession of such property, shall on conviction be fined not exceeding one hundred dollars. [1885, §1, chap. 74.]

SEC. 10. The words "person" and "his or her," where they occur in the foregoing section, shall be construed, where the same is applicable, to mean any and all corporations who have personal property liable to taxation. [Id. § 2.]

SEC. 11. [Unclaimed penalties on delinquent taxes.]-That all moneys that may remain in the treasuries of the various counties of the state of Nebraska, on the first day of October, A. D. 1887, and which have been collected as penalty on delinquent taxes under the act to provide a system of revenue, approv ed March 1st, 1888, shall on that day revert to and belong to the general fund of the several counties, when the same have been collected. [1887, chap. 70.]

SEC. 12. [Same-Notice.]-On the first week of July, 1887, the county treasurer shall, by circular letter, notify all parties interested that unless they come forward and receive said amount, on or before October first following, the several amounts will revert to the general fund of the county. [Id. § 2.]

SEC. 6. "An act providing for the distribution of moneys deposited in suits brought to enjoin the collection of taxes." Laws 1875, 103. Took effect Feb. 19, 1875.

SEOS. 7-8. "An act to make taxes a perpetual lien upon certain personal property from March first in each current year, and declaring the same personal for the purposes of taxation.' Laws 1877, 230. Took effect Feb. 13. 1877.

SEC. 9. "An act to provide for criminal liability and punishment of owners of personal property, who shall remove the same from their usual place of business, use or residence to avoid a listment for taxable purposes, or who shall fail to make such listment, when said property shall be temporarily absent from said place of business, use or residence." Passed and took effect March 4, 1885.

SEC. 11. "An act to provide for the disposition of unclaimed moneys in the hands of the county treasurer, collected as penalties on delinquent taxes." Laws 1887, Chap. 70. Took effect July 1, 1887.

CHAPTER 78.-ROADS.*

SEC. 1. [Supervision by county board.]-The county board has a general supervision over the public roads of the county, with power to establish and maintain them as herein provided, and to see that the laws in relation to them are carried into effect. [1879, 120.]

SEO. 1 a. [In counties where city of first class is situated.]-The county board of any county in which any city of the first class is situated is hereby authorized and empowered, whenever the condition of the road fund of said county will warrant it, to grade, pave, and otherwise improve roads or any portion thereof, leading into and adjacent to said city, and pay for such improvement as herein directed. Provided, however, That the improvements contemplated in this act shall be restricted to the territory within a limit of one mile from the boundary of said city. [1883, chap. XXIII.]

SEO. 1 b. [Same-Estimate of cost.]-Whenever the county board shall contemplate the making of such improvement, they shall notify the county surveyor, whose duty it shall be to make an examination of the proposed improvement and report an estimate of the cost thereof to said board. If upon the coming in of such report the county board determine to make the improvement, they shall cause personal notice to be served on the owners of property abutting on said road of their intention to make such improvement, and if any owner is a non-resident, then by personal service on the agent of such non-resident, if he have one residing in the county, and in case he has no such agent, by publishing such notice in a newspaper published and of general circulation in said county, and upon proof of service or publication of such notice aforesaid, and after giving such owners an opportunity to be heard, the board shall decide upon the material to be used in making such improvement, and enter an order upon their record for the construction thereof. [Id. §2.]

SEC. 1 c. [Expense how paid.]-Two-thirds of the cost of any improvement authorized by this act shall be paid by said board out of the road fund of said county, and one-third by special assessment on all real estate abutting on said improvement to the depth of five hundred feet on each side thereof, and at the time of making the order for such improvement the county board shall levy said special assessment on such property in proportion to the feet front abutting on said road, and the amount so assessed shall be placed upon the tax list for the ensuing year and collected in the same manner and at the same time as other property, and when collected credited to the road fund of said county. [Id. § 3.]

SEC. 1 d. [Contracts.]-All contracts for the construction of such improvement shall be let to the lowest responsible bidder who will enter into bonds for the faithful performance thereof in such amount and with such sureties as the county board may determine, and payments on said contract shall be made by warrants drawn on the road fund of said county. [Id. § 4.]

SEC. 2. [Width.]-All public roads shall have a width of sixty-six feet, and the staked line marking such road shall be on the northern edge of the said sixtysix feet, if the road is running east and west, and on the western edge, if the course of the road is north and south; Provided, that roads located on the state line, where any adjoining state locates similar roads, may have a width of thirty-three feet; And provided further, That whenever the county board shall deem it necessary, the width of such road, at any point where a bridge is to be located and constructed, may be one hundred and fifty feet for a distance not exceeding three hundred feet on either side, from the center of such bridge.

SEC. 3. [Public roads defined.]—All roads within this state, which have

*NOTE.-"An act to amend chapter forty-seven of the Revised Statutes entitled "Roads." Laws 1879, 120 Took effect June 1, 1879.

NOTE, also, that "An act to provide for the election of road supervisors and further define their duties." Laws 1867, 45, G. S. 958; "An act declaring section lines roads in certain counties," G. S. 959;" "An act prescribing additional duties of supervisors. Laws 1875, 113; "An act to vacate certain roads," Laws 1875, 114, being superseded and re-enacted by different provisions of this chapter, are omitted.

SECS. 1 a-d. An act to authorize the county board of any county in which a city of the first class is situ-' ated, to grade, pave and otherwise improve roads leading thereto. Took effect June 1, 1883.

BECS. 3-4. 16 Neb. 245, 571. 20 Neb. 652.

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been laid out in pursuance of any law of this state, or of the territory of Nebraska, and which have not been vacated in pursuance of law, are hereby declared to be public roads; Provided, That all roads that have not been used within five years shall be deemed vacated.

SEC. 4. [Establishment Petition.]—Any person desiring the establishment, vacation, or alteration of a public road, shall file in the clerk's office of the the proper county, a petition signed by at least ten electors residing within five miles of the road proposed to be established or vacated, in substance as follows: To the board of-county. The undersigned ask that a public road, commencing atand running thenceand terminating at

-be established, vacated, or altered (as the case may be). SEC. 5. [Deposit for expenses.]-The petitioners for establishment or alteration of any public road shall at the time of filing their petition therefor, deposit with the county clerk a sufficient sum of money to pay for the laying out or alteration of such road, the expense thereof to be paid out of such deposit, unless the road is finally established or altered. If the road is finally established or altered, the money shall be returned to the persons who deposited the same.

SEC. 6. [Commissioner-Appointment.]-Upon compliance with the foregoing requisites, the county clerk shall appoint some suitable and disinterested elector of the county a commissioner to examine into the expediency of the proposed road, alteration, or vacation thereof, and report accordingly.

SEC. 7. [Same-Power.]-The commissioner is not confined to the precise matter of the petition, but may inquire and determine whether that or any road in the vicinity, answering the same purpose and in substance the same, be required; but such road must not be established through any burying ground which is exempt from execution; nor through any garden, orchard or ornamental ground contiguous to any dwelling house, so as to cause the removal of any building without the consent of the owner.

SEC. 8. [Same.]-In forming his judgment, he must take into consideration both the public and private convenience, and also the expense of the proposed road. SEC. 9. [Same-Report.]-After a general examination, if he shall not be in favor of establishing the proposed road, he will so report, and no further proceedings shall be had on that petition.

SEC. 10. [Same.]-If he deems such establishment expedient, he may proceed at once to lay out the road as hereinafter directed, and may report accordingly, if the circumstances of the case are such as to enable him to do so, without pursuing the course pointed out in the next section.

SEC. 11. [Survey.]--If the precise location of the road cannot be otherwise given, he must cause the line of the road to be accurately surveyed and plainly marked out.

SEC. 12. [Commissioner's oath.]-Any commissioner, other than the county surveyor, must be sworn to faithfully and impartially discharge his duty as such commissioner, and, after being thus qualified, he shall have power to swear the assistants employed to a faithful and impartial performance of their respective duties in laying out the road described in his commission.

SEC. 13. [Bearing stakes.]--Stakes must be set at each change of direction, on which shall be marked the bearing of the new course. Stakes must also be set at the crossing of fences and streams, and at intervals in the prairie, not exceeding a quarter of a mile each; in the timber, the course must be indicated by trees suitably blazed.

SEC. 14. [Trees--Monuments.]--Bearing trees must, when convenient, be established at each angle, and the position of the road relative to the corners of sections, and junctions of streams, or any other natural or artificial monument, or conspicuous object, must, as far as convenient, be stated in the field notes, and shown on the plat.

SEC. 15. [Plat and report-Files.]-A correct plat of the road, together with a copy of the field notes of the surveyor, if one has been employed, must.