Nebraska advertiser., 1877-03-22

equalization and correction of-the as
sessment rolls, aud before the third
Monday in April, the assessor shall
transmit the original roll, with all
corrections and additions thereto, to
the county clerk, who shall keep and
file the same In his Office for the use
of the board of supervisors and COM
pile from said assessment roll the ab-
stract required by section 2S of the rev.
eDue law, adding thereto any proper
ty subject to taxation as certified by
the state auditor under section II oi
said revenue law.
Sec. 5 If in any year the assess
ment roll of any town shall not be
made out and returned to the county
clerk as hereinbefore provided, the
board of supervisors shall, for such
year, cause q tax list or assessment
roll to be made ont from the last as
sessment rolf of such town, making
such additions thereto and alterations
therein as they may deem just and
equitable, which tax list or roll sc
made out shall be acted on and enforc-
ed. and all taxes specified therein
shall be collected In like manner as il
such roll had been made oRt and re-
turned the same year, as provided by
law.
Sec. 6. The board of supervisors
shall constitute a board of equaliza-
ton in their county, and shall hold a
session of at least two days. commen-
cling on the third Monday In April OF
each year. They shall examine the
assessment rolls in their county, and
shall ascertain whether the valuation
of real estate in each town bears just
relation or proportion to the valuation
of all towns of the county: and they
may increase or diminish the a.,gTe-
gate valuation Cf real estate in any
town as much per centum as may in
their opinion be necessary to produce
just relation between all the valua-
tiOns of real estate in the county, and
the mount so added or deducted In
each case shall be entered upon their
records but in no instance shall they
reduce the aggregate valuation of all
the towns below the aggregate there
of as made by the assessor and equali-
zed by the town board of equalization
Sec. Z. Said county board shall al
so make such alterations as may be
necessary in the description of lands
J or lots upon said assessment roll.
Sec. 8. The county board of super
visOrs shall meet OH the second Mon
day in June in each year to ascertain
necessary to be raised by tax for all
county purposes for the use of the re.
spective funds of said county. not ex-
ceeding the amount allowed by law to
be raised for such purposes or funds,
and not including taxes authorized
herein to be voted by the electors al
town meetings, and apportion such
amount, together with the amount OF
state taxes and school district taxes
authorized and required to be raised
in such county, among the several
towns therein, in proportion to the
valuation of taxable property therein
for the year, as equalized by the board;
and every such determination and ap-
portionment shall be entered at large
upon their records.
Sec. 9. Upon the correction of the
assessment roll, equalization of prop
erty, and levy taxes as hereinbefore
provided, it shall be the duty of the
county clerk to transmit to each town
and city clerk on or before the third
Monday I'm July, the assessment roll
so corrected, with certificate of the
several amounts apportioned. to be
assessed upon the taxable property of
such towns and cities. specifying In
such certificate the total amounts sep
arately, for state, county and school
purposes.
Sec. 10. 1t shall be the duty of each
town and city clerk, Immediately up
on the receipt of the corrected assess
ment roll and the certificate aforesaid,
to calculate and carry out thereon. in
columns arranged for that purpose,
taxes in the following order: State
general fund, in one column; al 9TH
er state funds in one column county
general fund in one column county
sinking fund in one column; all 9TH
er county funds in one column school
district taxes in one column, specify
ing the numb of the district; town,
road, and poll taxes each in separate
columns. specifying the number of
the road district; setting opposite to
the several sums set down, as the val
uation of real and personal property,
the respective sums assessed as taxes
thereon, in dollars and cents, reject
ing fractions of cent.
Sec. IL. On or before the second
Monday in September, the said town
or city clerk shall make out fair COPY
of said assessment roll, when thus
completed, In a book provided for
that purpose, and deliver the same to
the town or city treasurer; but such |
copy shall not be delivered to such |
town or city treasurer unless he shall |
have executed the bond hereinafter !
required.
Sec. II. To each tax roll so deliv-
cred, a warrant under the hand of the |
town clerk shall be annexed, substan-
TALLY as follows:
1.-The State of Nebraska, to
town treasurer of the town of
In the county of = You are
hereby commanded to collect from
each of the persons and corporations,
named in the annexed tax list, and of
the owners of real estate described
therein, the taxes set down in such
list; and in case any person or corpor-