of March 16th, 1889, are not thereby prevented from holding or taking a valid title to real estate subject to such liens, nor from enforcing any lien or judgment for any debt or liability existing at the time of the passage of the act, or which may thereafter be created; nor from becoming a purchaser at any sale made for the purpose of collecting and enforcing collection of such debt or judgment, provided further, that all lands so acquired shall be sold within ten years after the title thereto shall be perfected in such non-resident alien or foreign corporation; and in default of such sale within such time such real estate shall revert and escheat to the State of Nebraska. 4. Nor does this act apply to real estate necessary for the construction and operation of railroads. 5. Nor does it prohibit any non-resident alien or foreign corporation from purchasing and acquiring title to so much real estate as shall be necessary for the purpose of erecting and maintaining manufacturing establishments. 6. Nor does it apply to any real estate lying within the corporate limits of cities or towns.

III. ASSIGNMENTS:

Every assignment to be valid must include all property of the assignor, real and personal, wherever situated, except such as is exempt. Real estate must be described in the deed of assignment precisely as would be requisite in an ordinary deed of conveyance. All property claimed to be exempt shall be separately described. The sheriff of the county where the assignor or assignors reside shall be named as assignee. The assignment must be in writing, executed and acknowledged as in the conveyance of real

estate.

Within twenty-four hours thereafter it must be filed for record in the clerk's office of the county of the residence of the assignee. If it conveys real estate it must be recorded in the deed record and entered upon the numerical index of such office, otherwise in the miscellaneous record. Within thirty days after its execution it must be filed for record in every county in the State in which there is real estate conveyed by such assignment and must be recorded in such county.

The sheriff shall immediately upon the execution and delivery of any such assignment take possession of all the assigned estate and he and the sureties on his official bond are liable for the faithful execution of the assignment.

Inventory: Ten days after the assignment the assignor shall file in the county judge's office of the county in which the assignee resides, to be there recorded, an inventory verified by the persons making the same. Such inventory shall show: 1. All the creditors of the assignor. 2. The place of residence of each creditor if known to the assignor, and if not, such fact must be so stated. 3. The sum owing to each creditor and the nature of the debt or liability. 4. The true consideration of the liability, when and where this arose, and whether there has been any renewal or new promise in relation thereto. 5. Every existing mortgage, judgment or other security for the payment of any debt or liability of the assignor. 6. Property of the assignor at the date of the assignment exempt by law from execution. 7. All property, real and personal, wherever situated, not so exempt, and incumbrances thereon and all vouchers and securities relating thereto, and the value of such property in detail.

The county judge shall immediately fix a day not more than fifteen days thereafter for a meeting of the creditors at his office to choose an assignee and notice of such meeting shall be given by newspaper publication and also by mail. At the time fixed in such notice the creditors, or so many as shall be present in person or by proxy, shall choose an assignee by ballot and the sheriff shall be eligible. No person shall be chosen unless receiving the votes of creditors representing a majority of the gross indebtedness and shall also have been voted for by onethird of all the creditors. No creditor shall vote unless his claim be verified by affidavit to be just, reasonable and wholly unpaid to the extent claimed.

Immediately after such meeting the sheriff and the assignee, if any be chosen, shall make an inventory and appraisement of the entire estate and return the same to the County Court. The assignee must give an undertaking in double the amount of the appraised value of all the property, with two or more sureties, to the satisfaction and approval of the county judge, conditioned for the faithful discharge of his duty. On the execution and approval of such bond the sheriff is required to deliver all personal property belonging to such estate to such assignee and to execute and deliver to such assignee, as such, a quit claim deed of all real estate conveyed by such assignment. The assignee shall file additional inventories of any property.coming into his hands after the filing of a previous one. The assignee may sue as such and give releases, acquittances and discharges and generally do all things in connection with the estate which the assignor might have done had such assignment not been made.

Upon the day of the creditors' meeting the county judge must fix a day not more than sixty or less than thirty days thereafter within which all claims against the assigned estate must be filed and within which the assignee or assignor or any creditor may file any defense, set-off or counter-claim to any claim that the as

signor might have opposed had action been brought upon such claim before assignment. Notice of the fixing of such time shall be given both by advertisement and by letter. Any claim, objection, set-off or counter-claim not filed within the time so fixed is barred. Claims not yet due may be proved. On the day following the day so fixed, all uncontested claims shall be allowed and all contested claims shall be tried in the said court as in ordinary civil actions, but shall not be continued for a longer time than sixty days from the date so fixed. From the judgment of the court allowing or disallowing any such claim in whole or in part, an appeal lies to the District Court.

Upon the approval of his bond the assignee shall advertise and sell the assigned estate as though taken on execution issued out of the District Court. When the entire estate shall have been converted into money there shall be a final distribution thereof in the following order: 1. Payment of fees and court costs. 2. Payment of taxes. 3. Payment of preferred claims in full. 4. Balance divided among all creditors proportionately to their claims. If a contested claim be still in litigation at the time of distribution a dividend shall be declared for it and be retained in the hands of the assignee to await the final result.

Every assignment shall be void against creditors: 1. If it prefer one debt or class of debts over another except a preference to any person of not more than one hundred dollars for wages. 2. If it require any creditor to release or compromise a demand. 3. If it preserve any interest in the property to the assignor or for his benefit before his existing debts have been paid. 4. If it give any power to the assignee different from those provided by law.

A co-partnership estate may be assigned without including the individual property of the partners, or one or more of these may include his or their individual estate in such assignment. In such case separate inventories of the property shall be filed. A co-partnership estate shall be first applied to the payment of co-partnership debts and individual estates to the payment of individual debts, and the balance, if any, in the latter case shall be applied to the payment of partnership debts; the balance, if any, in the former case belonging to an individual partner to the payment of his individual debts. IV. ATTACHMENTS:

An attachment against the property of the defendant may be had at or after the commencement of a civil action when: 1. The defendant is a foreign corporation or a non-resident of the State. 2. Has absconded with intent to defraud his creditors. 3. Has left the county of his residence to avoid the service of summons. 4. So conceals himself that a summons cannot be served upon him. 5. Is about to remove his property or part thereof out of the jurisdiction of the court with intent to defraud his existing debts have been paid. 4. If it give any power thereof into money for the purpose of placing it beyond the reach of his creditors. 7. Has property or rights in action which he conceals. 8. Has assigned, removed or disposed of his property or part thereof, or is about so to do, with like intent. 9. Fraudulently contracted the debt or incurred the obligation for which suit is brought. No attachment shall be granted on the ground that the defendant is a foreign corporation or non-resident of the State for any claim other than a debt or demand arising upon contract, judgment or decree.

Before an attachment can issue there must be filed an affidavit of the plaintiff, his agent or attorney, showing: 1. The nature of plaintiff's claim. 2. That it is just. 3. The amount which affiant believes the plaintiff ought to recover. 4. The existence of some one of the grounds for the attachment above given.

An attachment may be had in an action on a claim not yet due where: 1. The debtor has sold, conveyed, or otherwise disposed of his property with intent to defraud his creditors or to hinder or delay them in the collection of their debts. 2. Where he is about to make such sale, conveyance or disposition of his property with like intent. 3. Where he is about to remove his property or a material part thereof with like intent.

An attachment upon a debt not yet due requires an order by the judge before it will issue, and this must specify the amount for which the attachment is allowed, not exceeding a sum sufficient to satisfy the plaintiff's claim and the probable costs of the action; and before the attachment will lie, the plaintiff, his agent or attorney must make oath in writing showing the nature and amount of the plaintiff's claim, that it is just, when it shall become due, and the existence of some one of the grounds for attachment just enumerated. A bond is in all cases required when application is made for attachment on, a debt not yet due. (See next paragraph.)

When the ground of the attachment is that the defendant is a foreign corporation or non-resident of the State, an order of attachment will issue without an undertaking; but in all other cases this shall not issue until an undertaking has been filed by the plaintiff with one or more sufficient sureties in an amount not exceeding double the amount claimed, conditioned to pay the defendant all damages which he may sustain by reason of the attachment if such should be wrongfully obtained.

The order of attachment is directed and delivered to the sheriff and requires him to attach the lands, tenements,

goods, chattels, stocks or interest in stocks, rights, credits, monies and effects of the defendant in his county not exempt by law from being applied to the payment of the plaintiff's claim, or so much thereof as will satisfy this and the probable costs of the action, not exceeding fifty dollars.

The sheriff is required to deliver the property attached to the person in whose possession it was found, upon the execution by him of an undertaking to the plaintiff with one or more sufficient sureties, residents in the county, to the effect that the parties to the same are bound in double the appraised value of the property; and that this or its appraised value in money shall be forthcoming to answer the judgment of the court in the action. If the defendant at any time before attachment causes an undertaking to be executed to the plaintiff by one or more sureties resident in the county, to be approved by the court, in double the amount of the plaintiff's claim, to the effect that the defendant shall perform the judgment of the court, the attachment in the action shall be discharged and restitution made of any property taken under it or its proceeds. Provision is made for the appointment of a receiver after attachment and for the sale of perishable property before judgment.

Garnishment Before Judgment: When the plaintiff, his agent or attorney shall make affidavit that ne has good reason to and does believe that any person or corporation to be named and within the county where the action is brought has property of the defendant (describing the same) in his or its possession; if the officer cannot get at such property, he shall leave with the garnishee a copy of the order of attachment and a written notice that he appear in court at the return of the order of attachment, and make answer to all questions put to him touching the property and credits of the defendant of every description in his possession or under his control. A refusal to appear may be punished as for contempt. If it is discovered on the examination of the garnishee that at or after the service of the order of attachment and notice upon him he was possessed of property of the defendant or indebted to him, the court will order the delivery of such property and payment of the amount owing the defendant into court, or permit_the garnishee to retain the same upon the execution of an undertaking to the plaintiff that the amount will be paid or the property forthcoming as the court may direct. The order of attachment binds the property attached from the time of service and the garnishee is liable to the plaintiff for all property, monies and credits in his hands or due from him to the defendant from the time he is served with the written notice above mentioned.

V. CLAIMS AGAINST ESTATES:

Claims against the estates of deceased persons are paid in the following order: 1. The necessary funeral expenses. 2. The expenses of the last sickness. 3. Debts having preference by laws of the United States. 4. Debts due to other creditors.

If there be not assets enough to pay all the debts of any one class, each creditor of that class shall be paid a dividend in proportion to his claim, and no creditor of any class shall receive any payment until all those of the preceding class be paid.

The estates of decedents are settled in the Probate or County Court except that the District Court authorizes the sale of land for the payment of debts of the estate and in other necessary cases in the settlement thereof. The Probate or County Court has the same power in the case of personal property.

The Probate Court, after giving notice of the granting of letters testamentary or of administration, fixes a time for the presentment and examination of claims against the estate, which time shall not in the first instance exceed eighteen months nor be less than six months from the time of the granting of letters, though this may be extended: provided that the whole time shall not exceed two years from such date.

Every person who shall not exhibit his claim within the time limited by the court shall be forever barred from recovering the same. Appeals lie from the Probate Court to the District Court. A claim should be verified by affidavit when presented. It will be allowed if not contested and in the latter case the rules of procedure and evidence in ordinary civil cases apply.

VI. COURTS:

Terms and Jurisdiction: The judicial power of the State is vested in a Supreme Court, District Courts, County Courts, justices of the peace and police magistrates.

The Supreme Court consists of three judges, and three commissioners appointed by the court. It has original jurisdiction in all cases relating to the revenue, civil cases in which the State is a party, mandamus, quo warranto, habeas corpus and a general appellate jurisdiction by way of appeal and writ of error from the District Courts. Writs in error must be prosecuted within one year after judgment in the District Court and appeals in equity within six months after the rendition of judgment in the District Court.

The District Court has general civil and criminal jurisdiction. Its terms are such as the judges of the separate districts designate each year.

The County Court is a court of record and has original jurisdiction in all matters of probate, settlements of estates of deceased persons, appointment of guardians, and settlement of their accounts. In addition is has the jurisdiction of a justice of the peace, and in civil cases has concurrent jurisdiction with the District Court in any sum not exceeding one thousand dollars, exclusive of costs, but has not jurisdiction in: any action for malicious prosecution; actions against officers for misconduct in office, except where like proceedings can be had before justices of the peace; actions for slander and libel; actions upon contracts for the sale of real estate; any matter wherein the title or boundaries of land may be in dispute, or affecting the partition of or sale of real estate. The terms of the County Court commence on the first Monday of each month and extend for two weeks.

Justices of the peace have jurisdiction to try minor criminal offenses and sit as committing magistrates; and have jurisdiction in civil cases to the extent of two hundred dollars, except in actions to recover judgments for assault or assault and battery; for malicious prosecution; against justices of the peace or other officers for misconduct in office, except in proceedings against constables failing to make return or failing to pay over money collected on execution; for slander, verbal or written; or on contracts for real estate, or where the title to real estate is sought to be recovered or may be drawn in question, except that they have jurisdiction of actions for trespass to real estate where the damages claimed do not exceed two hundred dollars. Excepting Sundays and legal holidays the Justice Courts are always

open.

VII. DEEDS:

Deeds of real estate or any interest therein, except leases for one year or for less time, must be signed by the grantor, of lawful age, in the presence of at least one competent witness who shall subscribe his name as such thereto, and must be acknowledged as the grantor's voluntary act and deed. The acknowledgment, if in this State, may be made before a judge or clerk of any court, or justice of the peace or notary public therein, but no officer can take any such acknowledgment or proof out of his territorial jurisdiction. If executed outside of the State it must be executed and acknowledged either according to the laws of such state, territory or district, or in accordance with the law of Nebraska, and such acknowledgment outside of the State may be before any officer authorized by the laws of such state, territory or district to take and certify acknowledgments, or by a commissioner of deeds appointed by the Governor of Nebraska for that purpose. If taken before the latter

no further authentication is required to entitle the instrument to record; but in all other cases there shall be attached to the deed or other instrument a certificate of the clerk of a court of record, or other certifying officer of the county, district or state within which the acknowledgment is taken, under the seal of his office, showing that the person whose name is subscribed to the certificate of acknowledgment was at the time thereof such officer as he is therein represented to be; that the certifying officer is well acquainted with the handwriting of such officer, that he believes the signature of such officer to be genuine, and that the instrument is executed and acknowledged according to the laws of such state, district or territory. If executed in a foreign country it may be so according to the laws of such country, and the acknowledgment may be before a notary public therein or before any minister plenipotentiary, minister extraordinary, minister resident, charge d'affaires, commissioner, commercial agent, consul of the United States appointed to reside therein. which acknowledgment shall be certified thereon by the officer taking the same, and if taken before a notary public, his seal of office must be affixed to such certificate. If the grantor die before acknowledgment, or if his attendance cannot be procured in order to make the same. or if he refuses to acknowledge the instrument, proof of the execution and delivery may be made by any com petent subscribing witness thereto before any officer authorized to take the acknowledgment, and a certificate of such acknowledgment under such circumstances will operate as an acknowledgment.

or

Deeds and other instruments relating to real estate must be recorded in the office of register of deeds for the county in which the real estate or any part thereof is situated.

The term "heirs" or other technical words are not necessary to convey an estate in fee simple and every conveyance of real estate shall pass all the interest of the grantor unless a contrary intent is to be inferred from the terms used. No seal is required for a valid deed. VIII. DEPOSITIONS:

or clerk of the Supreme or District Court, before a probate judge, justice of the peace, notary public, mayor or chief magistrate of any city or town incorporate, or before a master commissioner or any person empowered by special commissioner.

Any court of record or any judge thereof is authorized to grant a commission to take depositions within or without the State. The commission must be issued to a person therein named, by the clerk, under the seal of the court granting the same and depositions under it must be taken upon written interrogatories unless the parties otherwise agree.

Notice to Adversary: Unless taken under the above mentioned special commission, a written notice giving the name of the action, the court in which the deposition is to be used, and the time and place of taking the same shall be served upon the adverse party, so as to allow him sufficient time by the usual route of travel to attend, and one day for preparation, exclusive of Sundays and the day of service. The notice shall specify the names of the witnesses to be examined. Where the place of taking the deposition shall be out of the State, or more than fifty miles from the place of trial of the action, the adverse party, within forty-eight hours after the service of the notice, may serve upon the party taking the deposition, his agent or attorney of record, written crossinterrogatories to be propounded to any witness; and the officer before whom the deposition is taken, shall propound them and they shall be answered subject to objections as in other cases. When the party against whom the deposition is to be read is absent from or a nonresident of the State and has no agent or attorney of record therein, he may be notified of the taking of the deposition by publication.

The deposition shall be written either by the officer taking the same, or in his presence by some disinterested person, and subscribed by the witness. It shall then be sealed up and endorsed with the title of the cause and the name of the officer taking the same, and by him addressed and transmitted to the clerk of the court where the action is pending.

IX. DESCENT:

The degrees of kindred are computed according to the rule of civil law, and kindred of the half blood inherit equally with those of the whole blood in the same degree, unless the inheritance came to the intestate by descent, devise or gift of some one of his ancestors, in which case all those who are not of the blood of such ancestor shall be excluded from such inheritance,

Real Estate: When any person shall die seized of any lands, tenements or hereditaments, not having lawfully devised the same, they shall descend subject to his debts as follows: 1. In equal shares to his children and the lawful issue of any deceased child by right of representation; if there be no child living, then to all his other lineal descendants, and if these are in the same degree of kindred, they shall have the estate equally; otherwise they take according to the right of representation. 2. To his widow for her natural lifetime, and after her decease to his father; and if he shall have no issue or widow, then to his father. 3. To brothers and sisters and to the children of any deceased brother or sister by right of representation equally; provided that if decedent's mother be living, she shall take an equal share with his brothers and sisters. 4. To the mother, failing brothers or sisters, exclusive of the issue, if any, of a deceased brother or sister. 5. To next of kin, in equal degree, excepting that when there are two or more collateral kindred in equal degree, but claiming through different ancestors, those who claim through the nearest ancestor shall be preferred to those claiming through an ancestor more remote, provided, however: 6. If any person died, leaving several children, or leaving one child and the issue of one or more other children, and any such surviving child shall die under age and not having married, all the estate that came to the deceased child by inheritance from such deceased parent shall descend in equal shares to the other children of the same parent, and to the issue of any such other children who shall have died, by right of representation. 7. If at the death of such child who shall die under age, and not having married, all the other children of his parent shall also be dead, and any of them shall have left issue, the estate that came to said child, by inheritance from his said parent, shall descend to all the issue of other children of the same parent; and if all the sald issue are in the same degree of kindred to said child, they shall share the said estate equally, otherwise according to the right of representation. 8. If the intestate shall leave a widow and no kindred, his estate shall descend to such widow. 9. If the intestate shall have no widow nor kindred, his estate shall escheat to the State.

Personal estate and all rights and interest therein not lawfully disposed of by will, excepting certain minor details in the way of allowances to the widow of articles of apparel and ornament, etc., shall be distributed in the same proportion, to the same persons and for the same purposes as above prescribed for the descent and disposition of the real estate, except that the widow, if any, shall be entitled to receive the same share thereof as a child of the intestate would be entitled to.

X. EXECUTIONS:

Executions are of three kinds: 1. Against the property of the judgment debtor. 2. Against his person. 3. For the delivery or the possession of real property and damages for holding the same and costs. Lands, tenements, goods and chattels not exempt by law are liable to be taken on execution and sold. Stay is allowed on judgments for recovery of money on adequate security being furnished the court.

No stay of execution will be granted for a longer time than nine months from the rendition of such judgment. The order of sale on all decrees for the sale of mortgaged premises is stayed for nine months from the rendition of such decree, without security, whenever the defendant, within twenty days after the rendition of such decree, files with the clerk of the court a written request that such be done.

An execution against the person lies only against a judgment debtor and requires the officer to arrest the latter and commit him to the jail of the county until he pay the judgment or be discharged according to law. It lies when: 1. The judgment debtor has removed or begun to remove any of his property out of the jurisdiction of the court with intent to prevent the collection of the judgment. 2. When he has property, rights in action or some interest or stock in a corporation which he fraudulently conceals with like intent. 3. When he has assigned or disposed of all or part of his property or rights in action or converted the same in money, with intent to defraud his creditors, or to prevent such property from being taken on execution. 4. When he fraudulently contracted the debt or incurred the obligation upon which the judgment was rendered.

The execution is only issued when allowed by the Supreme Court, District Court or Probate Court, or a judge of either, after affidavit of the judgment creditor, or his attorney, of the existence of one or more of the above mentioned conditions.

XI. EXEMPTIONS:

All heads of families who have neither lands, town lots nor houses subject to exemption as a homestead are entitled to have exempt from forced sale under execution the sum of five hundred dollars in personal property, and in addition thereto the following property: Family Bible; family pictures; school books and library for the use of a family; seat or pew in any house or place of worship; a lot in any burial ground; all necessary wearing apparel for debtor and family; beds, bedsteads and bedding, stoves and appendages for the use of a family not to exceed four; cooking utensils and household furniture not herein enumerated not exceeding in value one hundred dollars; one cow, three hogs, and all pigs under six months old; and if the debtor be actually engaged in the business of agriculture, in addition to the above, one yoke of oxen or a pair of horses in lieu thereof; ten sheep and the wool therefrom; necessary food for stock mentioned for three months; one wagon, cart or dray; two plows and one drag; necessary gear for one team and other farming implements not exceeding fifty dollars in value; provisions for six months' support, either provided or growing, and fuel necessary for six months; the tools and instruments of any mechanic, miner or other person used in carrying on his trade or business; the library and instruments of a professional man.

The Supreme Court has construed the last to apply to the case of one not the head of a family. Nothing is exempt against execution or attachment for clerks', laborers' or mechanics' wages, or for money due or owing by an attorney at law for money or other valuable consideration received by said attorney for any person or persons.

The wages of laborers, mechanics and clerks who are heads of families, in the hands of those by whom they may be employed, both before and after such wages shall be due, to the extent of sixty days' wages, are exempt from attachment, execution and garnishee process. A head of a family includes the husband and every person who has resided on the premises with him and under his care and maintenance.

XII. HOMESTEAD:

A homestead not exceeding the value of two thousand dollars, consisting of the dwelling house in which the claimant resides, its appurtenances, and the land on which the same is situated not exceeding one hundred and sixty acres of land, and not in any incorporated city or village, or instead thereof at the option of the claimant, a quantity of contiguous land not exceeding two lots in any incorporated city or village, shall be exempt from judgment liens and from execution or forced sale, except on debts secured by mechanics', laborers' or vendors' lien upon the premises, or debts secured by mortgages executed and acknowledged by both husband and wife, or an unmarried claimant. If the homestead be conveyed by the claimant or sold for the satisfaction of any of the above-mentioned liens the proceeds of the sale beyond the amount necessary to the satisfaction of such lien and not exceeding the amount of the homestead exemption shall have the same protection against legal process which is given to home

stead. The sale of one homestead does not prevent the selection or purchase of another.

The homestead of a married person cannot be conveyed or incumbered unless the instrument is executed and acknowledged by both husband and wife. A mortgage on the homestead signed or acknowledged by husband or wife alone is void and not a lien upon the property. XIII. INTEREST AND USURY:

Any rate of interest which may be agreed upon, not exceeding ten per cent per annum, shall be valid upon any loan or forbearance of money. Where not agreed upon, interest shall be at the rate of seven per cent per annum. Interest on all decrees and judgment shall be from the date of the rendition thereof at the rate of seven per cent per annum until the same be paid, provided that if the judgment or decree be founded upon a contract either verbal or written providing for a greater rate of interest not exceeding the amount allowed by law, the rate of interest upon such judgment or decree shall be the same as provided for by the terms of contract.

If a greater rate of interest than hereinabove allowed shall be contracted for or received, the contract is not therefore void, but in an action thereupon the plaintiff can only recover the principal without the interest, and the defendant is entitled to costs; if interest shall have been paid thereon, judgment shall be for the principal, deducting the interest paid.

XIV. JUDGMENTS:

Judgments of the District Court and of the United States District and Circuit Courts are a lien upon the lands and tenements of the debtor within the county where the judgment is entered for the period of five years from the date of the judgment, but if execution be sued out at any time within such five years then the judgment does not become dormant until another five years shall have intervened between the date of the last execution and the time of suing out another writ.

The lien of a judgment of the District Court extends from the first day of the term at which judgment is rendered, except in the case of judgments by confession and judgments rendered at the same term at which the action is commenced; in which case the lien dates only from the day of judgment.

The judgments of County and Justices' Courts are made a lien upon real property by filing a transcript thereof in the District Court for the proper county. A dormant judgment may be revived by proper proceedings. XV. LIENS:

No judgment is a lien upon a homestead.

Any one performing labor or furnishing material, machinery or fixtures for the erection, reparation or removal of a house, mill or other building or appurtenances under contract, expressed or implied, with the owner or his agent, has a lien to secure the payment for the same, upon such house, building or appurtenances and the land upon which the same stands, upon his filing in the office of the register of deeds, a sworn statement of the amount due him, together with a description of the land against which the lien is claimed.

Where the labor or material is furnished to a contractor or subcontractor the notice must be filed within sixty days after the last item of labor or material is done or furnished, and where the contract is with the owner directly, within four months after such time. The lien is foreclosed by action in the District Court, which must be brought within two years after the filing of the sworn

Recovery of Lands: Civil actions for the recovery of the title or possession of lands, tenements or hereditaments, or for the foreclosure of mortgages; upon an official bond or undertaking of an executor, administrator, guardian, sheriff, or any other officer: upon the bond or undertaking given in attachment injunction, must be commenced within ten years after the cause of action shall have accrued.

Actions upon an agreement, contract or promise in writing or a foreign judgment, within five years.

a

Actions upon a contract not in writing, or upon liability created by statute other than a forfeiture or a penalty; for trespass upon real property or for taking, detaining or injuring personal property, including actions for the specific recovery of personal property, or an action for an injury to the rights of the plaintiff not arising on contract; for relief on the ground of fraud, in which case the cause of action is not deemed to have accrued until the discovery of the fraud; actions for damages accruing out of a failure or want of consideration of contracts, or for the recovery of money paid upon con

tracts, and all actions for relief not otherwise specially provided for, within four years.

Actions for forcible detainer or forcible detention of real property; for libel, slander, assault and battery, malicious prosecution or false imprisonment, or for a penalty or forfeiture except where the statute provides a different limitation, within one year.

All actions which are barred by the laws of any state or territory of the United States are barred under the laws of this State.

If a person entitled to bring an action be at the time the cause of such accrues, within the age of twenty-one years, a married woman, insane or in prison, every such person shall be entitled to bring such action within the respective times hereabove given after such disability shall be removed.

Suspension of Statute: The absence out of the State of a person against whom a cause of action accrues, or his having absconded or concealed himself, tolls the running of the statute of limitations until he come into the State; and if he depart from the State or abscond, or conceal himself after the cause of action accrues, the time of such absence or concealment is not computed as part of the period of limitation.

XVII. MARRIED WOMEN:

Real and personal property which any woman may own at the time of her marriage and the rents and profits thereof, and any property, real or personal, which may come to her by descent, devise or the gift of any person except her husband, or which she shall acquire by purchase or otherwise, is her sole and separate property notwithstanding her marriage, and is not subject to the disposal of her husband or liable for his debts; provided that such property, not exempt by law, is liable for the payment of debts contracted for necessaries furnished her family, after execution against the husband therefor has been returned unsatisfied. A married woman may sell and convey her real and personal property and enter into any contract with reference thereto to the same extent and with like effect as a married man may do with his own. She may sue and be sued as if she were unmarried, and may carry on trade or business and perform any labor or services on her separate account, and her earnings therefrom are her sole and separate property. She may devise and dispose of any real or personal property held by her in her own right by will. A married woman is a qualified voter for the election of officers of school districts.

XVIII. MORTGAGES:

The requirements for the execution and acknowledgment of mortgages are the same as those in the case of deeds. (See "VIII. Deeds.")

Mortgages are foreclosed upon suit brought in the District Court of the county where the mortgaged premises are situated and a sale had as upon execution. A deficiency judgment will be entered in a foreclosure suit, on the giving in of the report of sale, for any balance of the mortgage debt that may remain unsatisfied after the sale of the mortgaged premises, in cases where such balance is recoverable at law; and execution will issue therefor as in other cases.

In the absence of stipulations to the contrary the mortgagor retains the legal title and the right of possession even after stay is taken, and until the confirmation of sale by the court.

The recording of an assignment of a mortgage is not of itself notice of such assignment to the mortgagor, so as to invalidate any payment made to the mortgagee.

A mortgage on the homestead of a married person is void unless both husband and wife join in and acknowledge the instrument.

An action to foreclose a mortgage must be brought within ten years after the right of action accrues. After decree a stay of execution may be had for nine months, by the defendant filing a request for same within twenty days after entry of judgment and no security is required to obtain such stay.

A chattel mortgage need not be acknowledged; but as against creditors and subsequent purchasers and mortgagees in good faith, the mortgage itself or a copy must be filed in the office of the county clerk of the county where the mortgagor resides; or, in case he be a nonresident, then in the office of the clerk of the county where the mortgaged property is. It ceases to be valid as against the creditors or subsequent purchasers or mortgagees in good faith after the expiration of five years from the date of filing.

A chattel mortgage is foreclosed by sale, notice of which is given by advertisement published in a newspaper in the county where such sale is to take place, or, where no newspaper is printed therein, by posting up notices in five public places in said county, and twenty days' notice prior to the day of sale must be given.

person alone, and not drawn payable to order, bearer or assigns. All bonds, notes and bills payable to bearer are transferable by delivery without endorsement.

Bonds or bills, except bank checks and instruments payable on demand, are entitled to three days' grace. Demand of payment from the maker on the third day of grace or of acceptance if the instrument be a sight draft, and notice of non-payment or non-acceptance thereof to the endorser, within a reasonable time, is defined by statute to be due diligence, unless the endorsement expresses other conditions.

Protest fees are allowed to the extent of twelve per cent damages on any bill protested for non-acceptance drawn upon any person or body corporate without the jurisdiction of the United States; in the amount of six per cent damages when drawn upon any person or body corporate within the jurisdiction of the United States and without this State.

Whenever the date of maturity or last day of grace as the case may be of any negotiable instrument shall fall on Sunday or the first day of January, the 22d day of February, the 22d day of April, the first Monday in September, the 25th day of December, the 30th day of May, the 4th day of July, or on any day appointed by the Governor or the President of the United States as a day of thanksgiving, it shall be lawful to make demand and if need be protest or give notice of dishonor on the following business day.

XX. TAXES:

All property real and personal in the State is subject to taxation except property of the State, Counties and municipal corporations; and such other property as may be used exclusively for agricultural and horticultural societies, or school, religious, cemetery and charitable purposes.

Unpaid personal taxes, except city taxes, become delinquent on the first day of February of the year after which they have been assessed, and draw thereafter interest at ten per cent per annum. Unpaid taxes upon real property except city taxes, become delinquent on the first day of May of the year after they shall have been assessed and draw interest at the rate of ten per cent per annum.

On the first Monday of November in each year, lands on which the taxes for the previous year remain unpaid are offered at public sale, and if not sold then the county treasurer is required to offer the same at private sale at his office.

The owner or occupant of any land so sold, or any person having a lien or interest therein, may redeem the same at any time within two years after the date of sale by paying for the use of such purchaser the amount of the taxes paid by him, together with interest thereon at the rate of twenty per cent per annum from the date of purchase, together with all other taxes subsequently paid and interest thereon at the same rate from the date of such payment.

At the expiration of two years after sale the purchaser is entitled to a tax deed by observing requirements as to notice, etc. But a recent decision of the Supreme Court has made any tax deed ineffectual to convey title for the reason that the county treasurer, having no seal of office, cannot make a lawful deed. The only remedy of one who has purchased lands at a sale for taxes is to bring foreclosure proceedings against the land for the amount paid: such proceedings must be brought within five years after the cause of action accrued.

XXI. WILLS:

Every person of full age and sound mind may devise and dispose of all his real and personal estate, and any estate, right or interest acquired by the testator after the making of his will shall pass in like manner as if possessed at the time of making the will, if such shall appear by the will to have been the intention of the testator.

Execution and Attest: No will, except a nuncupative one, is effectual to pass any estate, real or personal, unless in writing and signed by the testator or by some one in his presence and by his express direction, and attested and subscribed in the presence of the testator by two or more competent witnesses. If these are competent at the time of attesting the execution of the will, their subsequent incompetency will not prevent the probate and allowance of the will if it be otherwise satisfactorily proved.

No nuncupative will shall be good when the estate thereby bequeathed exceeds the value of one hundred and fifty dollars, that is not proved by the oath of three witnesses at least, present at the time of the making; nor unless it be proved that the testator did at the time bid the persons present, or some of them, to bear witness that such was his will; nor unless this was made at the time of the last sickness of the deceased and in the place of his habitation or dwelling, or where he had been resident for the space of ten days or more next before the making of such will, except where he was unexpectedly taken sick, being from home, and died before he returned to the place of his habitation.

Any devise or legacy made or given in a will to a subscribing witness shall be wholly void unless there be two other competent witnesses to the same, but if such witness to whom such devise may have been made would have been entitled to share in the estate in case the will

was not established, then so much of the share that would have descended or been distributed to him as will not exceed the devise or bequest made in the will shall be saved to him, and he may recover the same from the devisee or legatees named in the will.

A will properly enclosed and endorsed may be deposited by the person making the same or any one for him with the probate judge of the county where he lives, who shall receive and keep such will, giving a certificate of the deposit thereof, and such will shall during the lifetime of the testator be delivered only to him or some person for him upon his written order.

A will duly proved and allowed in any of the United States or in any foreign country according to the laws of such state or country may be allowed and recorded in the Probate Court of any county where the testator shall have real and personal estate, when a copy of such will and its probate, duly authenticated, has been produced to the Probate Court, and the latter shall be satisfied that the instrument ought to be allowed in this State, and it will then have the same force and effect as if originally proved and allowed herein. An attested copy of any will devising lands shall be recorded in the office of the register of deeds of the county in which the lands thereby devised are situated.

CORPORATIONS.

I. CONSTITUTIONAL PROVISIONS:

The constitution provides that corporations shall not be created by special law. Any number of persons may form a corporation for the transaction of any lawful business and every corporation so formed has power: 1. To have succession by its corporate name. 2. To sue and be sued. and to complain and defend in the courts. 3. To make and use a common seal. 4. To hold personal estate, and all real estate necessary for its legitimate business. 5. To render the interest of stockholders transferable. 6. To appoint such subordinate officers and agents as its business may require and to allow them a suitable compensation. 7. To make by-laws for its management. These powers vest in every corporation even though they be not specified in its articles of asscciation.

II. ORGANIZATION:

Every corporation previous to the commencement of business, excepting its own organization, must adopt articles of incorporation and have them recorded in the office of the county clerk of the county in which the business is to be transacted. Those for the construction of works of internal improvement must also file in the office of the Secretary of State a copy of the articles. The articles must fix the highest amount of indebtedness to which the corporation shall at any time be subjected, and this can never exceed two-thirds of the capital stock, except that this limitation does not apply to debts for the risks of insurance companies, deposits in banks, and the notes, bonds or debentures of loan or trust companies, where the payment of such notes, bonds or debentures is secured by an actual transfer of real estate, by trust deed or mortgage, if such real estate so transferred shall be twice the par value of such notes, bonds or debentures; and such limitation does not apply to any loan or trust company's guarantee for the payment after transfer of any notes, bonds or debentures, where such is secured by trust deed or mortgage.

A corporation may commence business as soon as its articles are filed in the office of the county clerk. There shall then be published within four months from that time for four weeks, a notice in some newspaper nearest the principal place of business, giving: 1. The name of the corporation. 2. The principal place of transacting its business. 3. The general nature of this. 4. The amount of capital stock authorized and the time and conditions on which it is to be paid in. 5. The time of commencement and termination of the corporation. 6. The highest amount of indebtedness to which the corporation is at any time to subject itself. 7. By what officers the affairs of the corporation are to be conducted.

Every change in any of the above provisions must be recorded and published in the same manner as the original articles are required to be.

No corporation can be dissolved by the members except by consent of two-thirds of all, entered on its records, unless a different rule is adopted in its articles.

A copy of the by-laws with the names of the officers is required to be posted in some conspicuous place, subject to public inspection, at its place of business. Every corporation must give notice annually in a newspaper printed in the county where its business is transacted, and in case there is no newspaper therein, then in the nearest paper in the State, of the amount of existing indebtedness. A corporation may convey lands by deed sealed by its common seal and signed by the president or presiding officer of the board of directors, and when so signed and acknowledged to be an act of the corporation is entitled to record.