Nebraska advertiser., 1861-01-10
ny ACT
To authorize the County Commissioners
of Nemaha County to re-levy the
Taxes of said County for the year 1860.

10 dullOrlZe the county OOLuihlSSlOuFls
of Nemaha County to r~e-levy the
Taxes of said County for the year 1860.
SEC. l. Be it enacted By the Council and House Of
Representatives of the Territory Of Ne6TGSkG, Thai
the sheriff OF Nemaba county, either in person OF by
deputy. is hereby directed to complete the assessment
list OF said county for the year 1850, so as to embrace as
nearly as possible all the real and personal property Of
said county, subject to taxation, and make return OF tbe
same Oh or before the first Monday OF March, 1861.
SEC. 2. The commissioners CT said county, or a maj
ority Of them, together with the assessor, shall consti-
tute a board Of equalization Tor said county, and shall
hold a session Of al least three days, commencing on the
first Monday in March next, at the county seat, for the
purpose Of correcting the sseSsme roll in said county,
in accordance with the provisions Of the 18th section Of
an act entitled @An act TO provide for the valuation and
assessment Of the real and personal property, and for
the levying and collection Of taxes in the Territory Of
Nebraska, approved Nov. !, 1853
SEC. 3. The board Of county commissioners Of said
county shall immsdiately, after the board Of equaliza-
ton has arisen. proceed to levy the taxes for the year
1850 according to the provisions Of the present revenue
laws of the Territory. Provided. however, that the ag-
gTegEte Hnlount OF the territorial tax icf lcoO snathot
he les than the amount reported 10 the territorial au-
ditor as due from said county By thefOPmer assessment
and levy for the year 1850.
Wed, the county clerk shall make out a tax list in ac-
cordance with the provisions OF the Slst section OF the
present revenue law OF the territory Of Nebraska, and
deliver the same 70 the county treasurer on or before
the hrst Monday IN April next.
SEC. 8. The county treasurer shall then immediately
proceed 70 the collection OF taxes at his office at the
county scat. and all taxes not paid on the hrst 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 collection Of the taxes shall be governed by the re-
venue laws OF this territory theni in force.
SEC. 6 Any persUn having paid taxes in the county q
Nemaha Tor The year 1860 shall be entitled to a credit
for the full amount SO paid, to be applied TO the taxes
assessed and levied against said person by the levy pro-
vided for in this act and If IL shall be ascertained on
presentation OF his receipt for the taxes paid for the
year 1850 that be has paid a greater amOunt than shall
be due from him for the taxes for The year 1850, accor-
ding 10 the tax list made according to the provisions OF
/ this act. then the treasurer Of said county snail refund
70 such person the excess 50 paid, and nall cases where
the taxes levied according 10 the provisions OF this act,
against any person. are greater than tie amount be may
have paid on the former levy bis reception the amourt
he only he required 60 pay the balance according 10 the
provisions of this act.
SEC Z. As soon as the commissioners Of said county
shall receive q certified copy OF this act they shall have
the same published n the newspapers OF the county fOs
al least rhree successive weeks.
SEC. 8. When the tax list for the year 1850. made &C
cor5iug 80 Tie provisions 81 this act, shall be placed IN
the hands Of the treasurer he shall c0iieci no more taxes
on the former list made for the same year.
SEC. 9 The compeIsatioh Of officers OF the county
performing me duties herein required shall be the samt
as Tor similar services. according 70 the laws Of the ter
rit0ry, in force az the time, regulating the fees in suca
cases made and provided.
SEC. 10 This act to be in force from and after it,
passage.
Approved January4 4, 1881.
Having carefully compared the foregoing With th'
original rolls now on Ole IN my of5ce / eertiiy tnatltl
a true ana correct transcript from the same
In tertimony whereof. witness my nAna an
H. 81 the great seaioft TIE Territory q NeprasE'
bereunto affixed.
Done at Omaha on his The 5h DAY q 5aDg9ry' iSoi
Secretary Of the Territory Of NEBRASKA
AppOplexy is most prevalent hesweel