sary, but it shall be the duty of every person subject to taxation under the laws of this state to attend at the treasurer's office, at the county seat, and pay his taxes; and if any person neglect so to attend and pay his personalty taxes until after the first day of January next after such taxes become due, the treasurer, either by himself or deputy, is directed to levy and collect the same, together with the penalty and costs of collection by distress and sale of personal property belonging to such person in the manner provided by law for the levy and sale on execution, and the treasurer shall be entitled to the same fees for his services as are allowed by law to sheriffs for selling property under execution; Provided, That in case no personal property of the delinquent can be found, it shall be the duty of the treasurer, when directed so to do by order of the board of county commissioners of his county, to commence suit by civil action in the district court of said county in the same manner as other civil actions are commenced, and prosecute the same to judgment and collection by execution, attachment, or garnishment, as the case may require, and that no property whatever shall be exempt from levy and sale under process issued on the judgment obtained in such action; and in case judgment be recovered, costs shall follow the judgment without regard to the amount of said judg ment; Provided further, That in case any person having personal property assessed and upon which the taxes are unpaid, shall, in the opinion of the treasurer, be about to remove out of the county, or in any other manner seek to put his personal property out of the reach of the treasurer, it shall be the duty of the treasurer to collect such taxes by distress, or by attachment, as the case may require, at any time after the tax duplicate has been placed in his hands. In case any person owing taxes remove, the treasurer shall, among other steps to collect such tax, forward when necessary such tax claim to the treasurer or tax collector at the adopted residence or place of abode of such tax debtor, and such taxes shall be collected at the latter place as other personal taxes, by distress or civil action as the case may require, and returned to the proper county, less such charges for collection as are hereinbefore provided. And such treasurer or tax collector to whom such tax claim shall be so forwarded is hereby authorized to commence and prosecute to judgment such civil action as may be necessary, in the district court of such county, in the name of the board of county commissioners of the county from which such tax claim shall be forwarded, immediately upon receipt thereof by him, upon which judgment, without regard to the amount thereof, the plaintiff shall recover costs, and such judgment shall have the same effect as herein before provided when suit is brought in the county where such tax was levied. [1883, p. 280.]

SEC. 90. [Distraining property.]-When the treasurer distrains goods, and the owner shall refuse to give a good and sufficient bond for the delivery of said goods, on the day of sale, he may keep them at the expense of the owner, and shall give notice of the time and place of their sale within five days after the taking, in the manner constables are required to give notice of the sale of personal property under execution; and the time of sale shall not be more than twenty days. from the day of taking, but he may adjourn the sale from time to time, not exceeding five days in all, and shall adjourn at least once when there are no bidders; and in case of adjournment, he shall put up a notice thereof at the place of sale. Any surplus remaining above the taxes, charges of keeping and fees for sale, shall be returned to the owner, and the treasurer shall, on demand, render an account in writing of the sale and charges.

SEC. 91. [Duplicate lists-Receipt.]-In counties under township organization, the county clerk shall make out a duplicate of the tax list for each township, and for each city and village not included within the limits of any township, and shall notify, either personally or by mail, each township, city or village treasurer, or colector on or before the first day of October, that such list is

mission, etc., unless he has made "distress and sale." 5 Neb. 109. Recovery back of taxes paid. 6 Neb. 77. 14 Id. 84. 15 Id. 50, 285. 16 Id. 84. Sale of buildings for personal taxes. 8 Neb. 200. Estate of decedent.. 8 Neb. 185. 16 Id. 266. Delinquent not subject of set-off. 9 Neb. 345. Illegal fees of officer. 5 Neb. 106. Replevin of property levied on; damages. 6 Neb. 226.

complete, and of the amount for which he is required to furnish a bond, as provided in the following section. To each duplicate list the county clerk shall attach a warrant directed to the proper collector, similar to that required in section 83, to be attached to the original tax list, and such warrant shall be full and complete authority for the collection of taxes on said duplicate as that attached to the original might or could have; and the county treasurer shall not receive or collect any of the taxes charged in any duplicate tax list so delivered, except the tax of non-residents of the township, city or village, until the same has been returned to him as hereinafter provided. The said county clerk shall procure for and deliver to each township collector, with said tax list, a tax receipt book, with a blank margin or stub, upon which the said township collector shall enter the number and date of the tax receipt given to each taxpayer, the amount of tax and by whom paid, which said tax receipt book shall be returned to the county clerk, with the said duplicate tax list, as hereinafter provided. [Amended 1883, p. 277.]

SEC. 92. [Bond-Oath.]-Every township, city or village treasurer or collector authorized to collect taxes as aforesaid, shall, on or before the tenth day of October, annually, execute a bond as collector of taxes, with two or more securities, to be approved by the county clerk, in double the amount of taxes to be collected by him, conditioned for the faithful execution of his duties as such collector. Signatures to such bond, signed with a mark, shall be witnessed, but in no other case shall witnesses be required. Said bond shall be substantially in the following form, to wit:

Know all men by these presents, that we, A. B. of- in the county of—, in the state of Nebraska, as- collector, and C D and E F, of said county and state, as securities, are held and firmly bound unto the state of Nebraska in the penal sum of - dollars, for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors and administrators, firmly by these presents. Signed and sealed this day of―, 18

The condition of the foregoing bond is such that if the above bound A B shall perform all the duties required to be performed by him as collector of the taxes for the year, in the - of, in the county of, Nebraska, in the time and manner prescribed by law, and, when he shall be succeeded in office, shall surrender and deliver over to his successor in office all books, papers and moneys appertaining to his said office, then the foregoing bond to be void, otherwise to remain in full force. "A. B.," "C. D.," "E. F."

He shall also take and subscribe an oath, to be indorsed on the back of the bond, substantially as follows:

I do solemnly swear that I will support the constitution of the United States, and the constitution and laws of the state of Nebraska, and that I will faithfully discharge the duties of the office of town (or district) collector, according to the best of my ability.

Such bond and oath shall be filed and recorded in the record of official bonds in the office of the county clerk. [Amended 1883, chap. LXVIII.]

SEC. 93. [Failure to execute bond or take oath.]-If such collector shall fail to execute the bond and take the oath prescribed in the preceding section, within the time required, his office, as such collector, shall be deemed vacant, and the county clerk shall immediately fill the same by appointment under his hand and the seal of the county, and such appointee shall hold the office as such collector and shall execute the bond, take the oath, and perform the duties of such collector as provided by law.

SEC. 94. [Clerk's account with collector.]-Upon the delivery of the tax lists to the collectors, the county clerk shall, in a book to be provided for that purpose, charge each collector with the total amount of each kind of tax to be collected by him, and said books shall be prepared so as to show in proper columns all amounts of each and every kind of tax paid over to the county treasurer, or accounted for in the manner hereinafter provided.

SEC. 95. [Collections, how made.]-In counties under township organization, every collector, upon receiving the tax book or books, shall proceed to collect the taxes therein mentioned, except taxes assessed against railroad and telegraph property as provided in section 40 of this act which taxes shall be collected

by the county treasurer as in counties not under township organization, and for that purpose shall call at least once on the person taxed, or at his place of residence or business, if in the town, city or village, of such collector, and shall demand payment of the taxes charged to him on his property.

SEC. 96. [Collector's account to treasurer.]-Each collector shall, every thirty days, render to the county treasurer a statement of the amount of all taxes collected by him, and each kind of tax, and at the same time pay over to said treasurer the amount so shown to be collected, except town taxes and taxes in cities and villages not included within the limits of any township. The officer to whom any such money may be paid shall deliver to the collector duplicate receipts therefor, showing the amount of each kind of tax paid over, one of which shall be filed with the county clerk, who shall give the collector credit therefor on his account. [Amended 1883, chap. LXVIII.]

SEC. 97. [Collector's return and final settlement.]-Each collector shall return the duplicate tax list to the county clerk, and make a final settlement for the amount of taxes placed in his hands for collection, on or before the first day of January next after receiving the tax book; Provided, That the county clerk may first notify in writing the several collectors upon what day within ten days after the first day of January they shall appear at his office and make final settlement. [Id.]

SEC. 98. [Statement of delinquencies.]-If any collector shall be unable to collect any tax on any property charged in the tax list, he shall at time of final settlement with the county clerk, make a statement of all real estate in said tax list on which the taxes remain due and unpaid, giving the name of the person to whom listed if entered on the tax list, and the amount of each kind of tax charged thereon, and showing in detail the name of each person charged with personal property tax, which has not been paid, the value of such property tax and the amount of each kind of tax so charged, and the cause of delinquency in each and every case; and such statement shall be accompanied by an affidavit that the same is true and correct, that the sums therein mentioned remain due and unpaid, and that to the best of his knowledge and belief none of the persons so named in said statement have any personal property within the county out of which the personalty tax can be collected. And in no case shall any collector be entitled to any abatements of the tax charged against him until said statement and affidavit are filed with the county clerk.

SEC. 99. [Settlement of accounts.]-Upon filing of said statement and affidavit the county clerk shall allow the collector credit for the amount of taxes therein stated; where the collector is a township, city, or village treasurer, he shall give the county clerk duplicate receipts in his name of office as such treasurer for the total amount of each kind of tax collected by him for township, city, or village purposes, and the county clerk shall give him credit therefor on his account and transmit to the proper township, city, or village clerk one of said receipts.

SEC. 100. [Same.]-Upon final settlement with collectors, as aforesaid, the county clerk shall deliver to the county treasurer the collector's tax lists, and shall charge such treasurer in the account required by law to be kept with him, with the taxes remaining due and unpaid therein.

SEC. 101. [Suit on collector's bond.]-If any collector shall fail to appear and make final settlement, or pay over the amount in his hands, when required in this chapter, the county clerk shall forthwith cause the bond of such collector to be put in suit, and recovery may be had thereon for the amount due from such collector as charged in his tax list, less the credits to which he may be entitled under the provisions of this chapter, and costs of suit. No act or settlement by such collector after the commencement of any such action, shall avoid his liability for costs of such suit.

SEC. 102. [Payment on part of tract-Undivided share.]-The collector shall receive taxes on part of any lot, piece, or parcel of land charged

with taxes, when a particular specification of the part is furnished. If the tax on the remainder of such lot or parcel of land shall remain unpaid, the collector shall enter such specification in his return, so that the part on which the tax remains unpaid may be clearly known. The tax may be paid on an undivided share of real estate. In such cases the collector shall designate on his record upon whose undivided share the tax has been paid.

SEC. 103. [Entry of payment-Lost receipt-Evidence.]-Whenever any person shall pay the taxes charged on any property, the collector shall enter such payment in his book, and give a receipt therefor, specifying for whom paid, the amount paid, what year paid for, and the property and value thereof on which the same was paid, according to its description in the collector's book, in whole or in part of such description, as the case may be; and such entry and receipt shall bear the genuine signature of the collector or his deputy receiving such payment; and whenever it shall appear that any receipt for the payment of taxes shall be lost or destroyed, the entry so made may be read in evidence in lieu thereof. The collector shall enter the name of the owner or of the person paying tax, opposite each tract or lot of land when he collects the tax thereon, and the post office address of the person paying said tax.

SEC. 104. [Tax receipt.]-The tax receipt shall be substantially in the following form:

Total....

..18......

Dollars,

100

in full of the taxes for the year 18......, on the following described property.

SEC. 105. [Delinquent taxes.]-On the first day of February of the year after which taxes shall have been assessed, all unpaid personal taxes, except city taxes in cities of the first class, shall become delinquent and shall draw thereafter ten per cent. per annum, which interest shall be collected the same as the tax so due. On the first day of May of the year after which taxes shall have been assessed, all unpaid taxes upon real property, except city taxes in cities of the first class shall become delinquent, and such delinquent taxes shall draw thereafter ten per cent. interest, which interest shall be collected the same as the tax so due. [Amended 1885. Took effect June 5, 1885, chap. 71.]

SEC. 105. The penalty of five per cent. imposed by laws of 1883, chap. XLVIII., was repealed by act taking effect 1885, chap. 68, laws 1885, and county treasurers directed to refund penalty which had been paid them.

SEC. 106. [County treasurer's cash book.]-The county treasurer is required to keep a cash book, in which he shall enter an account of all money by him received, specifying in proper columns provided for that purpose, the date of payment, the number of the receipt issued therefor, by whom paid, and on account of what fund or funds the same was paid, whether state, county, school, road, sinking fund or otherwise, and the amount paid in warrants, orders, or receipts, each in a separate column, and the total amount for which the receipt was given, in another column; and the treasurer shall keep his account of money received for and account of taxes, separate and distinct from moneys received on any other account; and shall also keep his account of moneys received for and on account of taxes levied and assessed for any one year, separate and disinct from those levied and assessed for any other year; and all entries in said cashbook of money received for taxes, shall be in the numerical order of the receipts issued therefor.

SEC. 107. [Receipts numbered.]-All receipts issued by the county treasurer for taxes paid to him by collectors and others shall be numbered consecutively, commencing with number one on the first receipt issued for the taxes for any one year, and he shall not receipt for more than one year's taxes on the same property in one tax receipt, but shall keep a separate and distinct series of numbers of receipts issued for the taxes of each year for which the same has been levied and assessed in this state. The numbering of the tax receipts shall be done by the county clerk or printer before they are delivered to the county treasurer. They shall be firmly bound in book form and the original duplicate and triplicate of each receipt shall be attached together as one, and each duplicate and triplicate of each original receipt shall bear the same number as the original. The county clerk shall, on the delivery of the receipts, charge the county treasurer with the number of receipts delivered, and the county treasurer shall immediately examine the numbering of the receipts and report to the county clerk any irregularity found therein. The county treasurer shall receipt to the county clerk therefor, and shall be held strictly accountable for all receipts, including receipts found missing at regular settlements, also for all detached receipts, the duplicates of which do not show the entry of taxes paid. All irregularities in the issuance of receipts that render them worthless must be shown on the face of the original, which must in no case be detached from the duplicate. [Amended 1885, chap. 72.]

SEC. 108. [Endorsement of payment on tax list.]-Whenever any taxes are paid, and in counties under township organization after the return of the duplicate lists by township collectors, the treasurer shall write on the tax lists, opposite the description of the real estate or personal property whereon the same were levied, the word "paid," together with the date of such payment, and the name of the person paying the same.

SEC. 109. [Sale of real estate-Advertising.]-On the first Monday of November in each year, between the hours of nine o'clock A. M. and four P. M., the treasurer is directed to offer at public sale, at the court house or place of holding court in his county, or at the treasurer's office, all lands on which the taxes levied for state, county, township, village, city, school district, or any other purpose for the previous year still remain unpaid, and he may adjourn the sale from day to day, until all the lands and lots, or blocks, have been offered, and the treasurer shall give notice of such sale of real property by publication thereof once a week for three consecutive weeks, commencing the first week in October preceding the

SEC. 106. Mandamus to require books to be kept in a particular manner; relator must show demand for that purpose. 14 Neb. 202. SEC. 109. This amendment, made in 1885, restores to the statute the provisions of the original law of 1869 concerning advertisement in newspaper, which was left out by the act of 1879. Prior to Sept. 1, 1879, publication was required. 12 Neb. 60. Such notice may be in supplement if the circulation of the same is as extensive as that of the paper itself. 15 Neb. 581. Publisher withholding proof cannot recover fees from county. 6 Neb. 119. Purchaser at sale must pay all delinquent taxes, penalties, interest and costs. 10 Neb. 28. 13 Id. 202, 258. Return of lands sold need not be made until payments have been made. 7 Neb. 23. But private sale cannot be had until return is made. 10 Neb. 27. Power to make sale; defects cannot be aided by courts. 11 Neb. 383. Treasurer may recover bid from highest bidder; purchase money must be paid. 7 Neb. 123. Public sale condition precedent to private sale. 11 Neb. 69. Statute is notice of conditions of sale. 7 Neb. 123