Nebraska advertiser., 1867-07-11

no; been redeemed from the sale at the
date Of the deed
Fourth - That the land was adysrtis-
ed for sale in the manner required BY
law.
Fifth That the land was sold for taxes
as slated ia the deed
Sigh That the grantee 10 The deed was
ihe perchaser in or his or Der assgneess.
Sevenlh.-That the sale was conduc.
ted in The manner required BY law and
this shall apply as well e private IS te
public sales made BY the Treasurer for
taxes, and IN all suits involving lhe tile
to land claimed and held uRder and By
virtue of a deed executed by the Treas.
urer as aforesaid, the party claiming
adverse title shall be required to prove
in order t0 defeat the said title either
that the land was not subject to taxation
at the date of the sale; that the taxes
bad been paid that the land had never
been assessed for taxation: that the land
had not been advertised for sale as re-
quired BY law; or that the same has
been redeemed according to the laws Of
this State and that such redemption Was
made far the use and benefit Of persons
having the right Of redemption under
the lays Of this State and ia no event
shall a decree or judgment be rendered
against the purchaser until the claimant
shall have paid to said purchaser. his
heirs or assigns the full value of any
and all Improvements be has put upon
real estate, which shall be determined
by arbitration according to the laws Of
this States By trial in jury in any court
Of competent jurisdiction; Provided,
That infants, idiots or insane persons
may redeem any real estate belonging
10 them, and sold for taxes, within two
years after the expiration Of their disa-
bility. Privided, That no person shall
be complied TO pay for any Improvement
made prior to the date of the Treasure
er's Deed.
See. Is. No real estate belonging to
any person shall be sold for taxes, which
while personal property belOging to such
person can be found BY the Treasurer or
Collector and 20 taxable propely shall be
exempt from levy and sale for taxes.
Sec. 10. Whenever it shall appear,
from the return Of the Treasurer or Col
leesOrs, that any person charged with tax
on personal property, has removed out Of
the county, or has deceased and left no
property out of which the taxes can be
made, it shall be the duty Of Tie Coun-
ly Commissioner to cause The same after
the exPirotion Of two years, TO be strlck-
from the tax lisy, and the County Clerk
shall certify the amount SO stricken from
the tax list TO the Auditor in.spch man
ner. IS he may direct, who shall credit
the county with that amount in adjust
mens of the accounts Of the County treas
urer. And all taxes. assess ed upon hor-
ses: oxen, mules or wagons, shall be cam
celled from the tax lists, whenever the
owner Of such property shall produce SAT
isfactory evidence that be or she has
paid taxes upon said property in any
other State or Territory for the same
year
Sec. 20. All property to the amount
Of two thousand dollars belonging to the
widows or minor heirs Of soldiers who
lost their lives in the Union Army, or by
disease contracted whilst in the survic of
IheDnited States, shall be exempt from
taxation. The warrant Of the County
Commissioners, requireing the Treasurer
10 collect taxes therein levied according
to law shall be full and sufficient authOri.
~ to the Treasurer or tax Collector %
collect any and all delnqunt taxes By
distress and sale of personal property
whenever the same may become neces-
sary. 600
Sec. 81. Sections seventeen, forty
three, forty.6vs fOrty-seyen and forty
nine Of the act TO which this is amenda-
tory, and all other acts or paris Of acts In
consistent with the provisions Of this act,
are hereby repealed
Sec. %. This act shall take effect from
and after its passage.
Presented to the Governor for bis Sig
nature June 20th 1866 and signed.
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