Nebraska advertiser., 1867-07-11
An Act TO amend Chapter 46, part
flFsf, Revised Statutes, entitled
"ReEenue."
IrrpoDucrp NJ Nm. REEVES.

I
Sec. /. Be itenacted BY the Legis-
lature Of the State Of Nebraska, That
section seventeen chapter forsy-six ,pari
FIRST of the revised statutes Of Nebraska
be amended so as to read as follows, 70
wit:- The President, Secrssary, Superin-
.tendent, or other principal officer within
the State at the time Of the assessment,
of every ceDal OF slackwater navigation
company, railroad company, turnpike
company, plankroad company, bridge or
ferry company, insurance company, ,iele-
graph company, or other joint stock com
pany, except banking or other corpoFd-
tions whose taxation is specifcaccy pro-
vided for in this chapter, for whichever
purpose they have been created, wheth.
or incorporated by any law of this State
or not, where any portion of eaid prop
erty at the time of the assessment is sit
uated in more than one county, shall list
for taxation, verified by the oath or af.
frmation of the person so listing, all the
personal property, which shall be held
10 include road bed, depots, wood and
water stations, peies and wires, bridge
and boats, books, papers, ,ofice furniture,
and fixtures. and such other reality as is
necessary for the daily business opera.
iions of said road, bridge, insurance or
other company incorporation monies
and credits Of such company or corpor-
ations within the State, at the actual
value in money, in manner following to.
wit In all cases except as hereinafter
provided full return Of all property
Shall be made to the Auditor Of State on
or before the first Monday.of MaSch an
nually, together with a statement Of the
amount of such property which is situa-
ted in each organized county, precinct or
township, incorporated village or city
therein. The value Of all moyeable prop
eTty shall be added to the stationary and
fixed property Provided, That wheneY.
er the whole of the properly of any com
pany aforesaid shall be in one county only
the return shall me made to the Asses
sor or Assessors in same manner as re.
turps Of other properly are made, Ifthe
return aforesaid shall not be received by
said Auditor within three days after the
first monday Of March aforesaid, it shall
be the duty Of the Auditog to procure the
information aforesaid in any manper that
may appear TO be most. likely TO secure
the same correctly; and for that purpose
shall address a written request TO the Of
fcer who has omitted or neglected to
make the return aforesaid and it shall
be the duty of the Auditor on or before
the first Monday of April, or so soon
thereafter as he shall haze procured the
information, to certify to the
County Clerks of the several counties in
WHICH said properly or any part thereof
shall be situated the amounts thereof,
specifying the several amounts included
in each organized precinct or township,
Incorporated city or village in said coun.
ty which amounts when so received by
The County Clerks shall be placed on the
list of taxable property returned 70 them
by the several Assessors for such pre-
cincts or townships, incorporated cities
Or villages. The Auditor shall certify
the return was made by the
proper officer or whether the valuation
was procured by himself and it shall
be the duty of The County Commissioners
10 equalize the valuation of such proper
" Insane manner as of other property !
md if the return has mol been made by
he proper officer and at the time as re-
luired By this act, it shall be the duty Of
said County Commissioners 70 add not
exceeding fifty per cent, TO the valuation
hus brought before them.-Privided, that
shares of stock in all National Banks
held by any person or persons in this
state shall be assessed al their par value,
md the owner or owners thereof shall
be required to pay tax thereon the same
IS though they were shares IN Banks
and Incorporated by the laws
of this State or by the laws Of any other
State or sterritory of the United States,
and provided further that for the pur-
poses of taxation no discrimination shall
be made between any national Bank and
any other Bank, doing business ip this
State under the laws thereof.
Sec. 2. Whenever any taxes are paid
10 the County Treasurer the Treasurer
shaG make out and deliver 10 the person
paying the taxes, receipt for the same
which shall specify the land or other
property on which such tax was assessed
accOrdig 10 lis description Oh the tax
duplicate, or in some iother Sufficient
manner and shall also specify the amout
Of each separate and distinct fund in
seperate lines or columns and whether
he SAID funds were paid in, in cash, in
territorial warrants, county or road
orders, or Supervisors receipts as the
case may bsF
Sec. 3 : WheneEer any taxes are paid
he Treasurer shall write on the tax
duplicate opposne.the description Of the
real estate or personal properly whereon
The same were levied the word paid
with the date Of such payment
and the name Of the person paying the
same 80
Sec. 4. Whenever the Treasurer re-
ceives money, waFran or orders on ac-
count Of license. fines CT any other as-
count except taxes he shall make dupli-
cate receipts for the same, and deliver
one to the person making such payment
and he other to the County Clerk and
shall forthwith enter The same in bis