Nebraska advertiser., 1861-01-31
AN AIT
To authorize the County Commissioners
of Nemaha County TO re-levy the
Taxes ofsaid County for the wear 1860.


SEC. 1. Be e enacted By the C0Uaeil and House 81
Representatives Of the Territory Of NebrGSka, That
the sheriff Of Nemaha county, either in person OF by
deputy, is hereby directed to complete the assessment
list Of said county for the year 1850, so rs % embrace as
nearly as possible ali the real and personal property Of
said county, subject to taxation, and make return Oflbe
same on OF before the frst Mondayof March. 1861.
seq 2. The commissioners Of said county, or a maj
GRITTY Of theuy together with the assessor, shall oonsti-
tute a board Of equalization for said county, and shall
hold a session Of AZ least three days, commencing on the
FIRST Monday in March next, at the county seat, for the
purpose Of correcting the assessment roll in said county,
IN accordance with the provisions Of the 29th section Of
an act entitled Gan acttO provide for the valuation and
assessment OF the real and personsi ~property, and for
the levying and collection Of taxes in the Territory Of
Nebraska approved Nov. J., 1855
SECS. The board Of county commissioners Of SAID
county sh-allinmediately, after the board Of squaliza-
ton has arisen, proceed to levy the taxes for the year
1860, according to the provisions OF She present revenue
laws OF the Territory, Pr0viaed. however, that the ag-
gregate amouRr OF the territorial tax for 1860 snailnot
beless than the amount reported to the territorial au-
ditor as due from said county by the former assessment
and levy for the year 1850.
SEC. 4. As soon as practicable after the taxes arc lc-
We'd, the county clerk shall make ont a tax list in ac-
~cordanee with the provisions Of the s1st section Of the
present revenue law Of the territory Of Nebraska and
deliver thesame n the county treasurer on or before
the first Monday in April next.
SEC. 8. The county treasurer shall ~immde
proceed to the collection Of taxes at his Office at the
county seat, and all taxes not paid on the first day Of
June next shall become delinquent, and ten per cent.
penalty shall be added thereto, together with interest at
the rate Of ten per cent. per annum from the date OF such
delinquency until paid, and the further proceedings In
the CQllecLlOn OF the taxes bn1ll De governed Dy the re-
venue laws Of this territory then in force.
SEC. g. Any person having paid taxes in the county "
Nemaha for the year 1860 shall be entitled to a credit
for the full amount so paid, to be applied 10 the taxes
assessed and levied against said person By the levy pro-
vided for in this act and II 1t shall be ascertained on
presentation Of his receipt for The taxes paid Tor the
year 1850, that he has paid a greater amount than shall
be duo from him for the taxes FOR the year 1860, accOr-
ding 10 the tax list made according to the provisions %
this act, then the treasurer Of said county shall refund
to such person the excess so paid, and nall cases where
the taxes levied according to the provisions Of this act,
against amp person, are greater than tie amOunthe may
have paid on the former levy, his receipt for the amount
so paid shall be good and sualcient for that amount, aud
he only be required to pay the balance according to the
provisions Of this act.
SECT. As s0On as the commissioner OF said county
shall receive a certified copy Of this act, they shall have
the same published N the newspapers OF the county -
at least three successive weeks.
SEC. &, When the tax list for the year 1850, made ac-
cording to the PROVISIONS Of this act, shall be placed in
the hands OK the treasurer he shall collect no more taxes
on the former list made for the same year.
SEC. Q. The compensation Of officers Of the county
the duties herein required shall be the same
as for similar services. according to the laws Of the ter
ritory, in force at the time, regulating the fees in such
cases made and provided.
SEC. 10 This act TO be in force from and after its
passage.
Approved JanuaryA 4. 1861.
Having carefully compared the foregoinz with the
original rolls now on file m my ONCE, ] certify that tits
i true and correct transcript from the same.
In testimony whereof, witness my hand and
II. 81 the great seaiof the Territory Of Nebraska
hereunto amzed.
Done at Omaha on this the 9Th day Or January, 1861.
J. s. morton.
Secretary Ofthe Territory 81 Nebraska.