precinct, incorporated city or village, before such tax list is extended until the same shall be fully re-imbursed. [1875, § 1, 110. Amended 1889, chap. 24.]

SEC. 2. [Assessment of certain property for taxation.]—That at the time the county commissioners furnish the assessor with blank forms and notices necessary for the proper assessment of the property in the several precincts, they shall also furnish the assessor of each township, precinct, incorporated city or village with a list of all the property in such township, precinct, incorporated city or village for which such bonds have been issued; and the assessor shall assess such property separately and enter the same in a separate book, provided for that purpose: Provided, however, That railroads shall be assessed as now provided in section seventeen of chapter sixty-six of the general statutes, entitled "Revenue." [1875, § 2, 110.]

SEC. 3. [Revenues to be kept in a separate fund.]-The treasurer having control of such revenues shall keep the same in a separate fund for the purpose aforesaid. [Id. § 3.]

SEC. 4. [Sale of lands of less value than the taxes due.]-Whenever it shall appear to the county commissioners of any county, that any tract of land or town or city lot in such county is of less value than the amount of taxes due upon it, it shall be their duty, at any meeting after said land or lot shall have been offered for sale and not sold for want of bidders, to fix a minimum price for the same, and certify the price so fixed to the county treasurer, and such land or lot shall be sold by said treasurer as other lands and lots are sold at "private sale," at not less than said minimum price, irrespective of the amount of taxes due upon it; and such sale shall convey the title to the said tract or parcel of land, divested of all liability for any arrearages of taxes or penalty which may remain after applying the amount for which it was held thereon. [1875, § 1, 93.]

SEC. 5. [Redemption.]—All lands and lots so sold shall be subject to redemption, and the purchaser thereof shall acquire title thereto in the same manner as other lands sold at tax sale in this state. [Id. § 2.]

SEC. 6. [Taxes deposited in suits brought to restrain collection.] -That in all suits heretofore or hereafter to be brought in any court to enjoin the collection of taxes in which the plaintiff may have deposited in court the amount of the tax or a part thereof in controversy to abide the final determination of the suit, and such final determination shall be in favor of the collection of the tax or a part thereof, the treasurer's defendant shall receive and receipt for such moneys; Provided, There shall first be paid to the attorney or attorneys for the defendant or defendants their costs, disbursements, and fees incurred in the defense of the suit and in case of a controversy in regard to such fee, then the amount claimed by such attorney or attorneys shall be retained by said clerk until the court shall have determined the amount, which such amount shall be paid over to such attorney or attorneys. [1875, § 1, 103.]

SEC. 7. [Lien of taxes on railroad property.]-That taxes upon any and all railroads in this state, including road bed, right of way, depots, side tracks, ties, and rails, now constructed or hereafter to be constructed, are hereby made a perpetual lien thereupon, commencing from the first day of March in each current year, against all claims or demands whatsoever of all persons or bodies corporate, except the United States and this state, and the above described property, or any part thereof, may be taken and held for the payment of all the taxes assessed against said railroad company in the several counties in this state. [1877, § 1, 230.]

SEC. 8. [Personal property.]-The property mentioned in the preceding section is hereby declared to be personal for the purpose of taxation and collection of the same. [Id. § 2.]

SECS. 4-5. "An act concerning the sale of lands for the non-payment of taxes." Laws 1875, 93. Took effect Feb. 25. 1875.

SEC. 6. "An act providing for the distribution of moneys deposited in suits brought to enjoin the collection of taxes." Laws 1875, 103. Took effect Feb. 19, 1875.

SECS. 7-8. "An act to make taxes a perpetual lien upon certain personal property from March first in each current year, and declaring the same personal for the purposes of taxation." Laws 1877, 230. Took effect Feb. 13. 1877.

SEC. 9. [Removing property for the purpose of escaping taxation.]—That any person who shall remove personal property or cause the same to be removed from the precinct of his or her residence, or usual place of use or business, or place of keeping or deposit of the same, for the purpose of avoiding listment of said personal property for taxation, or any person who shall fail or refuse to list such personal property, as required by law, when the same shall be temporarily removed from the precinct, place of residence of the owner, or other place where the same shall usually be kept or used, said owner, or agent of said owner, or either of them, or in case of a corporation, the manager or other person in charge or possession of such property, shall on conviction be fined not exceeding one hundred dollars. [1885, § 1, chap. 74.]

SEC. 10. The words "person " and "his or her," where they occur in the foregoing section, shall be construed, where the same is applicable, to mean any and all corporations who have personal property liable to taxation. [Id. § 2.]

SEC. 11. [Unclaimed penalties on delinquent taxes.]—That all moneys that may remain in the treasuries of the various counties of the state of Nebraska, on the first day of October, A.D. 1887, and which have been collected as penalty on delinquent taxes under the act to provide a system of revenue, approved March 1st, 1883, shall on that day revert to and belong to the general fund of the several counties, when the same has been collected. [1887, chap. 70.]

SEC. 12. [Same-Notice.]-On the first week of July, 1887, the county treasurer shall, by circular letter, notify all parties interested that unless they come forward and receive said amount, on or before October first following, the several amounts will revert to the general fund of the county. [Id. § 2.]

SEC. 13. [Vacated town sites-Penalties remitted.]-That whenever town sites have been located, surveyed, and laid out in this state under any law of the state or the territory of Nebraska, or under any law of the United States, and such town site, or any part thereof, has been vacated or abandoned as such, all taxes levied on the lots or subdivision therein vacated may be liquidated by payment of the original amount of such taxes without interest or penalties.

SEC. 9. "An act to provide for criminal liability and punishment of owners of personal property, who shall remove the same from their usual place of business, use, or residence to avoid a listment for taxable purposes, or who shall fail to make such listment, when said property shall be temporarily absent from said place of business, use, or residence." Passed and took effect March 4, 1885.

SEC. 11. "An act to provide for the disposition of unclaimed moneys in the hands of the county treasurer, collected as penalties on delinquent taxes." Laws 1887, chap. 70. Took effect July 1, 1887.

SEC. 13. "An act to provide for the collection of taxes in certain cases." Laws 1889, chap. 77. Took effect July 1, 1889.

CHAPTER 78.-ROADS.

SECTION 1. [Supervision by county board.]-The county board has a general supervision over the public roads of the county, with power to establish and maintain them as herein provided, and to see that the laws in relation to them are carried into effect. [1879, 120.]

SEC. 1a. [Roads leading to cities.]-The county board of any county in which any city of the metropolitan, or city of the first class having over twenty-five thousand inhabitants, is situated, is hereby authorized and empowered whenever the road fund of said county will warrant it, to aid in the grading, paving, or otherwise improving of any street, avenue, or boulevard leading into such city and within the corporate limits thereof, by providing for payment of not exceeding one-half of the cost of such grading and not exceeding the cost of the paving of intersections; and shall also be authorized and empowered to grade, pave, or otherwise improve any street, avenue, boulevard, or road, or any portion thereof leading into and adjacent to any such city, outside of the corporate limits thereof and within two miles from such corporate limits, including any portion thereof leading into or across any village or town and for such improvements outside of the corporate limits of any such city as hereinafter authorized and directed. [1883, chap. XXIII. 1889, chap. 8.]

SEC. 16. [Estimate-Cost-Notice.]-Whenever the county board shall contemplate the making of such improvements outside of the corporate limits of any such city they shall notify the county surveyor, whose duty it shall be to make an examination of the proposed improvement and report an estimate of the cost thereof to said board. If, upon the coming in of such report, the county board determine to make the improvement, they shall cause personal notice to be served on the owners of property abutting on said road, of their intention to make such improvement, and if the owner is a non-resident, then by personal service on the agent of such non-resident, if he have one residing in the county, and in case he has no such agent, by publishing such notice in a newspaper published in and of general circulation in said county, and upon the proof of service or publication of such notice aforesaid and after giving such owner an opportunity to be heard, the board shall decide upon the material to be used in such improvement and enter an order upon their record for the construction thereof. [Id. § 16.] SEC. 1c. [Expense-How paid.]-Two-thirds of the cost of any improvement outside of the corporate limits of any city authorized by this act shall be paid by said board out of the road fund of said county, one-third by special assessment on all real estate abutting on or adjacent to such improvement to a depth not exceeding 500 feet on each side thereof to the extent of the special benefits to such real estate by reason of such improvement; the benefits to such real estate to be determined by said board, after publication in a newspaper of general circulation in the county, of notice to the owners of said real estate at least ten days prior to such determination Such assessment may be according to the front foot of the real estate along the line of such improvement or according to such rule as said board may adopt for the distribution and equalization of the said one-third of the said cost, and the amount so assessed shall be placed upon the tax list for the ensuing year and collected in the same manner and at the same time as the tax on other property, and when collected, credited to the road fund of said county. [Id. § 1c.]

CHAP. 78. "AD act to amend chapter forty-seven of the Revised Statutes, entitled 'Roads."" Laws 1879, 120. Took effect June 1, 1879.

NOTE, also, that "An act to provide for the election of road supervisors and further define their duties." Laws 1867, 45. G. S. 958. "An act declaring section lines roads in certain counties." G. S. 959. "An act prescribing additional duties of supervisors," Laws 1875, 113, "An act to vacate certain roads," Laws 1875, 114, being superceded and re-enacted by different provisions of this chapter, are omitted. The rule that where a party has been in the actual, open, notorious, and exclusive possession for ten years, he thereby acquires the absolute right to such exclusive possession, is applicable to public roads in favor of the public so far as it relates to mere easement. 21 Neb. 232.

SECS. 1a-d. "An act to authorize the county board of any county in which a city of the metropolitan, or cities of first class, having over twenty-five thousand inhabitants, is situated, to grade, pave, or otherwise improve roads leading thereto, and to assist such city in the improvement of such roads within the corporate limits as are extensions of roads leading thereto." Laws 1889, chap. 8. Took effect March 30, 1889,

SEC. 1d. [Contracts-Bona-Payments.]-All contracts for the construction of such improvements outside of the corporate limits of any such city shall be let to the lowest responsible bidder who will enter into bonds for the faithful performance thereof, in such amount and with such securities as the county board may determine. All payments on such contract shall be made by warrants drawn on the road fund of said county. [Id. § 1d.]

SEC. 2. [Width.]-All public roads shall have a width of sixty-six feet, and the staked line marking such road shall be on the northern edge of the said sixty-six feet, if the road is running east and west, and on the western edge, if the course of the road is north and south; Provided, That roads located on the state line, where any adjoining state locates similar roads, may have a width of thirty-three feet; And provided further, That whenever the county board shall deem it necessary, the width of such road, at any point where a bridge is to be located and constructed, may be one hundred and fifty feet for a distance not exceeding three hundred feet on either side, from the center of such bridge.

SEC. 3. [Public roads defined.]-All roads within this state which have been laid out in pursuance of any law of this state, or of the territory of Nebraska, and which have not been vacated in pursuance of law, are hereby declared to be public roads; Provided, That all roads that have not been used within five years shall be deemed vacated.

SEC. 4. [Establishment-Petition.]—Any person desiring the establishment, vacation, or alteration of a public road shall file in the clerk's office of the proper county a petition signed by at least ten electors residing within five miles of the road proposed to be established or vacated, in substance as follows:

be

To the board of-county. The undersigned ask that a public road, commencing atand running thenceand terminating atestablished, vacated, or altered (as the case may be).

SEC. 5. [Deposit for expenses.]-The petitioners for establishment or alteration of any public road shall at the time of filing their petition therefor deposit with the county clerk a sufficient sum of money to pay for the laying out or alteration of such road, the expense thereof to be paid out of such deposit, unless the road is finally established or altered. If the road is finally established or altered, the money shall be returned to the persons who deposited the same.

SEC. 6. [Commissioner-Appointment.]-Upon compliance with the foregoing requisities, the county clerk shall appoint some suitable and disinterested elector of the county a commissioner to examine into the expediency of the proposed road, alteration, or vacation thereof, and report accordingly.

SEC. 7. [Same-Power.]-The commissioner is not confined to the precise matter of the petition, but may inquire and determine whether that or any road in the vicinity, answering the same purpose and in substance the same, be required; but such road must not be established through any burying ground which is exempt from execution; nor through any garden, orchard, or ornamental ground contiguous to any dwelling house, so as to cause the removal of any building without the consent of the owner. SEC. 8. [Same.]—In forming his judgment he must take into consideration both the public and private convenience, and also the expense of the proposed road.

SEC. 9. [Same-Report.]-After a general examination, if he shall not be in favor of establishing the proposed road, he will so report, and no further proceedings shall be had on that petition.

16 Neb. 245.

In

SEC. 3. Abandonment by public must be complete and entire in order to work a vacation. Junction does not lie against opening road where land owner's claim for damages is allowed and no appeal taken. 16 Neb. 571.

SEC. 4. Petitioner for the location of a public road over his own land is not entitled to notice of the pendency of such petition. 21 Neb. 232. Establishment by user. 10 Neb. 518. 21 Id. 471. Where road has been located across the lands of any person by competent authority, accepted by the public, and traveled for more than ten years, public thereby acquires an easement, and the court will not inquire whether all the necessary steps were taken in the original location of the road. 23 Neb., 510. Section cited 20 Neb., 652. Id., 29. 28 Id., 837 Order of county board declaring highway "no road," without proceedings by petition or otherwise, void 26 Neb.

257.

SEC. 6. Jurisdiction of county clerk to appoint commissioners stated. 25 Neb., 231. Commissioner must be appointed or consent of all property owners had. 31 Id., 8. SEC. 9.

Cited 33 Neb., 620.

SEC. 10. [Same.]-If he deems such establishment expedient, he may proceed at once to lay out the road as hereinafter directed, and may report accordingly, if the circumstances of the case are such as to enable him to do so, without pursuing the course pointed out in the next section.

SEC. 11. [Survey.]-If the precise location of the road cannot be otherwise given, he must cause the line of the road to be accurately surveyed and plainly marked out. SEC. 12. [Commissioner's oath.]-Any commissioner other than the county surveyor must be sworn to faithfully and impartially discharge his duty as such commissioner, and, after being thus qualified he shall have power to swear the assistants employed to a faithful and impartial performance of their respective duties in laying out the road described in his commission.

SEC. 13. [Bearing stakes.]-Stakes must be set at each change of direction, on which shall be marked the bearing of the new course. Stakes must also be set at the crossing of fences and streams, and at intervals in the prairie, not exceeding a quarter of a mile each; in the timber the course must be indicated by trees suitably blazed.

SEC. 14. [Trees-Monuments.]-Bearing trees must, when convenient, be established at each angle, and the position of the road relative to the corners of sections, and junctions of streams, or any other natural or artificial monument, or conspicuous object, must, as far as convenient, be stated in the field notes, and shown on the plat.

SEC. 15. [Plat and report-Files.]-A correct plat of the road, together with a copy of the field notes of the surveyor, if one has been employed, must be filed as a part of the commissioner's report, and he shall also state the probable cost of the work in laying out or altering such road, including any necessary bridges, culverts, and ditches. Such report shall be filed with the county clerk.

SEC. 16. [Objections and claims for damages to be filed.]—If the report of the commissioner be in favor of establishing or altering the road, the county clerk must appoint a day, not less than sixty, nor more than ninety days, on or before which day all objections to the establishment or alteration to the road, and claims for damages by reason thereof, must be filed with the clerk.

SEC. 17. [Examination-Report.]—The time for the commissioner to commence the examination shall be fixed by the clerk, and if he fails to so commence, or report, the clerk may fix another day, or extend the time for making such report, or may appoint another commissioner.

SEC. 18. [Notice to land owners.]-Within twenty days after the day is fixed by the clerk as above provided, a notice shall be served on each owner or occupier of the land lying in the proposed highway, or abutting thereon, as shown by the numerical indexes in the register's office, who reside in the county, in the manner provided for the service of original notices in actions at law; such notice shall be published for four weeks in some newspaper published in the county, if such there be, or if there be no newspaper published in the county then such notice shall be posted in at least three public places along the line of the proposed road, which notice may be in the following form:

To all whom it may concern: The commissioner appointed to locate, vacate, or alter (as the case may be) a road commencing at —— county, running thence (describe

in

in general terms all the points as in the commissioner's report) and terminating at has reported in favor of the establishment (vacation or alteration) thereof, and all objections thereto, or claims for damages, must be filed in the county clerk's office on or before noon of the day of A.D. or such road will be established (vacated or altered) without

reference thereto.

[Amd. 1893, ch. 26.]

A. B., County Clerk.

SEC. 19. [Report by county clerk.]-No objections or claims for damages shall be filed or made after noon of the day fixed for filing the same, and if no objections or claims for damages are filed on or before noon of the day fixed for filing the same,

SEC. 16. Claim for damages a waiver of irregularities in location. 28 Neb., 837.

SEC. 18. Under the former law requiring notice in advance of petition [G. S. 958.] it was held that unless the notice had been given, the commissioners had no jurisdiction in the location of the road. 5 Neb. 254. 6 Neb. 133. 7 Neb. 31. 9 Neb. 331. Proof of posting notices should be made. 6 Neb. 133. Giving of notice is an essential prerequisite to be complied with before county board acquired jurisdiction; and where notice was given which failed to fix a time within which objections might be presented, it was Held, That the board did not acquire jurisdiction in the absence of an appearance by the parties to be effected. 23 Neb., 211. Cited 29 Id., 412. SEC. 19. Claiment without actual notice, excepted. 34 Neb., 735.