Nebraska advertiser., 1877-03-22

the aggregate the amount named il
such bond, over and above their pres
ent Indebtedness, and affidavits of th
sureties showing the value of proper
ty owned by each, and subject to lev,
and sale upon execution In this State
shall be made and attached to sucl
bond. Such bond shall be approved
by the town clerk, aud filed and re
corded in bis office. Similar bond
for the collection Of State aud county
taxes in cities of the first and secont
class, shall be given by the city treas
urer, and approved by the city clerk
ANY such officer falling to give sucl
bond shall forfeit his office.
Sec. 16. The town treasurer on re
ceipt OF the tax list, shall forthwith
post up notices in three or more pub
lie places in said town, that the taxes
so levied and assessed In such towI
are placed in his hands for collection
and that the taxes charged therein
are subject to payment at his office, a
any time prior to the fifteenth day o
December next following.
Sec. II. The said treasurer shall,
Immediately after said fifteenth day
of December, proceed to collect the
taxes charged in such list and remain.
ing unpaid, and for that purpose shall
call at least once on the person SO
taxed, or at the place of his usual resi-
dence ifin the town, and shall demand
payment of the taxes charged to him
on such list.
Sec. Is. Town warrants shall be
payable for taxes in the towL where
issued, and shall be allowed the town
treasurer on settlement flown taxes
aud certificates of road overseers that
the person named therein has actually
performed eight hours labor for each
days work so certified, shall be re-
ceived In discharge of road and poll
tax; State warrants are receivable for
the amount of State taxes, and county
orders andjurors' certificates shall be
receivable for taxes in the county
where issued. except for school taxes,
which shall be paid in cash.
Sec. 19. No town or county treas
urer, or other town or county officer,
or deputies shall either directly or in
diectly purchase or receive, for them
selves, or as agents for another, in ex-
change, or in payment for taxes or
otherwise. in any manner whatever,
any county or town order, or my de-
mand against his county or town. for
a claim allowed by the proper board,
or an unadjusted claim, during his
term of Office, for less amount than
that expressed on the face of such or
der, demand, or claim; and any such
person so offending shall, on cUnvic-
tion thereof, be fined in any sum not
less than twenty-five nor more than
two hundred dollars.
Sec. 20. The town treasurer shall,
on the payment to him of any tax,
give receipt for the same, describing
therein the lands, or specifying the
amount of personal property upon
which the same is paid, and shall
note on his tax list the payment there
Of and If any such treasurer shall
return to the county tressur-
sr, as unpaid. any tax which has been
paid to him, except double assess
nent, he shall be deemed guilty of a
nisdemeanor, and on conviction there
Of, shall be punished by imprisonment
n the county Jail not less than one
nor more than six months, or by fine
not exceeding two hundred dollars,
" both, at the discretion of the corut.
Sec. 81. In case any person or cor
shall neglector refuse to pay
he taxes imposed on him by said 18th
lay of December, said tax shall there
lpon become delinquent, and shall
RAW thereafter one per cent.sper
month interest, and the town treasur-
r shall levy and collect the same by
distress and sale of the goods and
hattels Of such persons, wherever the
aEne may be found, and in making
uch levy and sales said town treas
rer shall possess all power and per-
orm all the duties enjoined upon
ounty treasurers under the general
evenue laws of this State, and be sub
'ct to the same penalties and receive
DO same fees as said county treasurers
! counties not under townshiporgan- I
,ation.
Sec. %. When ssy town treasurer
Iscovers that any land has been as U
ssed more than once for the same v
ear, he shall collect only the tax o
stly due thereon, and shall make re- t
I'm of the balance as double assess b
ent, and be credited thereof by the t
unity treasurer. "
Sec. %. The town treasurer shall d
tain In his hands the amount specl- IL
ID in his warrant to be paid In to the p
wn treasurer, together with his fees Il
d shall on or before the fret day of Il
'bruary next following. or at such
ne before as the county treasurer W
~ direct. pay to said county treas 81
er the sum 80 directed to be paid. in II
3 manner provided by law. A
Sec. "a. The money collected for n,
vn proposes by said town treasurer, or
all be paid out by him only upon to
vD warrants as hereinbefore provid- ed
but money collected in discharge 90
road taxes shall be paid over to the su
srsesr of the proper road district. tn
be by hin, expended for the pur-