Year: 1859

TO provide for the Valuation and


Assessment Of the Real and Per-


SOnal Property, and for the Levy


ing and Collection OF Taxes in


the Territory Of Nebraska.


CONCLUDED.


Sec. %. The county commissioners of
each county shall constitute board of
equalization for the county, and the said
board, or any two of them, shall hold a
session of at least three days at the coun-
ty seat, commencing on the second Mon
day of June of each year, for the pur-
pose of correcting the assessment relliR
their county; and during the sitting of
said board, any person feeling aggrieved
by anything in the assessment roll, may
apply to the board for correction of any
supposed error in the listing or valuation
of his property, whether real or person
al, and if any person returned as refus-
ing TO render list, or to be sworn there
to, or to the list of property of another,
can show good cause for such failure or
refusal, the penalty herein provided may
be remitted.


Sec. 80. On the first Monday of July
of each year, the county commissioners
shall meet at the county seat to levy the
necessary taxes for the current year; and
they may levy the taxes at any time af-
ter the first Monday of July, if the state
ment from the Territorial or county board
of equalization has not been received, but
such levy shall not be postponed form
than ten days; and they shall levy the
taxes as herein directed; for Territorial
revenue, as directed by the Territorial
Board of Equalization, but not to exceed
three mills onEsthe dollar of the equalized
assessments for ordinary county reve-
nue., including the support of the poor, not
more than six mills on the dollar, and a
poll tax of fifty cents for the support
Of schools, not less than one mill nor more
than six mills on the dollar; for roads, a
poll tax of one and half dollars, to be
paid in money or labor at the rate of one
and half dollars per day, at the option
of the person so taxed, and a land tax of
three dollars on each one hundred and
sixty acres of entered or pre-empted land
lying without the limits of any incorpo-
rate town or city, and in the same pro-
portion for greater or less quantity,
which tax shall be paid in money or in
labor at the rate of one and half dol
lars per day, at the option of the person
so taxed; and the receipts of the dis
trict supervisor for labor done shall be
received by the county collector for their
several amounts in discharge of said poll
and land taxes.


Sec. 81. As soon as practicable after
the taxes are levied, the county clerk
shall make out a tax list in tabular form
and alphabetical order, having distinct col
umns for lands, town lots and personal
property, with the valuation thereon, and
the amount of the several taxes for Ter
ritorial, county, school and road purpos-
es, in separate columns, and the amount
of the several species of tax in another
column, and also column for delinquent
taxes, according to the forms furnished by
the Auditor, or the county commission.
ers, which list shall be kept by the coun.
ty clerk as the property of the county
The clerk shall also prepare duplicate
of the tax list for his county, and deliver
the same to the county treasurer on OF
before the first day of September fol
lowing the date of the levy for the cur
rent year.


Sec. 80. An entry is required to bt
made upon the tax list and its duplicate
showing what it is, and for what county
and year it is; and the county commission
ers shall attach to the list their warrants
under their hands and official seal, in gen
eral terms, requiring the treasurer to col
lect the taxes therein levied, according
to law; and no informally in the abov,
requirements shall render any proceed
ings for the collection of taxes illegal
The county clerk shall take the receip
, of the county treasurer on delivering t


him the duplicate tax list with the war


rant of the county commissioners attach


ed, and such list shall be full and suficien


authority for the collection by the treas


urer of all taxes therein contained.


Sec. 33. The county treasurer of eac
o County Sldll U6 lLle COIIcClOI VI lHS tdACS
s and shall give bond in good and approve
!. sureties to the County Commissioners j


the sum of ten thousand dollars for tn


faithful discharge of his duties; and th


county commissioners of any county, ma


at any time when in their opinion tn


safety of the county treasury may de


mand it, require such further security t


be given by the treasurer as they ma
> deem necessary.


Sec. "a. The treasurer on receivin
: the tax list and warrant from the count
e clerk, shall forthwith proceed to collet


the taxes therein levied; and for tha
purpose it shall be his duty 10 attend {


the usual place of holding elections
rs each precinct of his county, for tW
II days during the month of Septembe


and from nine o'clock in the morning ii
= four o'clock in the afternoon of each da,
for the purpose of receiving taxes frol


any person who shall at that time wis


to make payment; and the treasurer sha
s give at least two weeks notice of tt
: time when he wilf sit in each precinc
,v by publishing the same In some paper'C
ne the county, if there be one, or by rostir
se at least two written or printed notices


the time in each precinct if there be l
ed county newspaper; and it shalF be tt
A. duty of the treasurer to attend the coul