Nebraska advertiser., 1859-01-20

be entitled to defend, unless he has paid
or rendered the amount above directed, or
shows that no tax was levied on the land,
or that he had paid the taxes, or that it
was not subject to taxation. s4r
SEC. SO. When the owner of the land
is not known action, may be brought
against the land itself, but in such cases
of nonresident, and when such action
is commenced against a person who dis
claims the ownership of the land, the
land itself may be substituted for the de-
fendant, and the action continued for pub
heation.
SIC. 81. The court shall have iaris.
diction of such actions as in chancery,
and the decree therein shall be conclusive
in the same degree as in other actions. -
SEC. So. When by mistake or wrongful
act of the treasurer, land has been sold
on which no tax was due at the time, the
county is to hold him harmless by paying
him the amount of principal and interest
to which he would have been entitled had
the land been rightfully sold, and the
treasurer and his sureties will be liable
for the amount to the county on his bond;
or the purchaser may recover directly
from treasurer.
SEC. Sc. A tax for territorial pur-
purposes shall be levied upon each pedler
of watches, clocks, jewelry or patent
medicines, and all other wares and mer-
chandise not manufactured within the
limits of this territery, for a license to
peddle throught the Territory for one
year, the sum of thirty dollars.
SEC. Sc, Such license may be obtained
from the county clerk of any county upon
paying the proper tax to the treasurer
thereof, and taking his receipt therefor.
Sec. So. Any person so peddling,
without license, is guilty of misde-
meanor, ard the person actually peddling
is liable whether he be the owner or not,
and upon conviction thereof, shall forfeit
and pay the sum of fifty dollars to the
county treasurer where such conviction
shall be had, to be recovered by civil ac-
in the name of the county prosecuting for
the same. All fines and penalties recov-
cred under this section shall be applied
to the common school fund of the county
prosecuting for the same and if any ped
dler refusing to exhibit his license 10 any
person requiring view Of the same, he
shall be presumed to have none, and if he
produce license upon trial, such peddler
shall pay all cost of prosecuting.
Sec. SO. The treasurer of each coun-
ty shall pay into the territorial treasury all
funds belonging thereto, annually, name
ly: on or before the first Monday Of jan
uary next following the levy of the taxes,
and the funds so paid in, shall'be the iden-
ical Territorial warrants, if any be taken
by the treasurer for payment of the taxes
or in the coin of the United States; and
the county treasurer shall be entitled to
receive ten cents a mile for travel each
way by the nearest route, in making his
returns to the Territorial treasurer, which
he may receive either by a credit upon
his account, or an order of the Auditor
upon the Territorial Treasury.
Sec. go. The county treasurer shall
settle with the county commissioners on
the third Monday of January of each
year, being charged with the tax lists of
the proceeding year or years, and credited
with the monies collected and paid out,
and the delinquent lists of the current
year, and he shall leave his vouchers with
the commissioners, to be retained by
them for evidence of his settlement. If
the treasurer's accounts are correct, the
commissioners shall certify to the same,
if not he shall be liable on his bond
Sec 81. A list of lands becoming
taxable for the first time, in each county
of the Territory, shall be procured by the
Territorial Auditor from the proper Land
Offices at the best prices for the Territory
and list of the lands becoming so taxa
BILE, in each of the several counties, shall
be forwarded 10 the county clerk of each
county, on or before the first day of Feb
ruary of each year.
Sec. 65. That in executing the pro-
visions of this act, the following compen-
sation shall be allowed and paid out of
the Territorial or county Treasury, as the
case may be, on the order of the Auditor
or county clerk:
The following fees, and no others, to
each member of the board of equalization
when sitting for the county-three dollars
day, payable from the county treasury
on the order of the county clerk.
To the county assessor, fifteen cents on
each separate list of lands or personal
property or both, valued ond returned to
the county clerk, as required by the pro-
visions of this act, and an additional sum
of ten dollars for arranging the list, as
r directed, fer the county clerk, which sums
shall be paid from the county treasury up
on the order and estimate of the county
clerk.
To the county clerk, for each day he
may be employed in preparing the alb
stract Of the assessors roll, for the Ter.
, ritorial Auditor. the sunfof three dollars
and for each day he may be employed in
preparing the tax list and duplicate, a:
required by this act, the sum of three
: dollars, which sum is to be paid from the
2 county treasury on an account kept BY
D himself, and allowed by the county com
missibners, and on an order for the
amount found to be due him, drawn BY
r the said commissioners On the county
treasurer Of each county.
y The eodnty treasurer shall be alioWet
6 ten per eentdrh on all monies and war
cal pts 70 itsodi bxr him into Tho troas,,rv