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.

4374 SEC. 91. [Duplicate lists-Receipt.] In counties under township organization the county clerk shall make a duplicate of the tax list for each township and for each city and village not included within the limits of any township; and on or before the first day of January, the county clerk shall notify each township, city, or village treasurer elect of the amount for which he is required to furnish a bond for the collection of taxes. To each duplicate list the county clerk shall attach a warrant directed to the proper treasurer, similar to that required in section eighty-three (83), to be attached to the original tax list to county treasurer, and such warrant shall be full and complete authority for the collection of taxes on said duplicate; 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 herein provided. The said county clerk shall procure and deliver to each township treasurer with said tax list a tax receipt book with a blank margin or stub, upon which the said township, city, or village treasurer shall enter the number and date of each tax receipt given to each tax payer, the amount of tax and by whom paid, and the paid tax receipt book containing said stubs, shall be returned to the county clerk, with the said duplicate tax list as hereinafter provided. [Amended 1883, chap. LXVIII. 1889, chap. 71.]

4375 SEC. 92. [Bond-Oath.] Every township, city, or village treasurer, on or before the first Thursday after the first Tuesday in January next after his election; or if he be appointed, then within ten days after his appointment shall execute a bond as collector of taxes, with two or more securities to be approved as other official bonds of township officers are approved in double the amount of taxes to be collected by him, conditioned upon the faithful performance of his duties as such collector. Signatures to such bonds sigued by a mark shall be witnessed, but in no other cases shall witnesses be required. Said bond shall be substantially in the following form, viz:

Know all men by these presents, That we, A. B., of............in the county of ......in the state of Nebraska, as.........treasurer, 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 treasurer 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 pertaining to his said office. Then the foregoing bond to be void, otherwise to remain in full force.

SEC. 91. Cited 25 Neb., 696, and upheld 35 Neb., 563.

.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 lischarge the duties of treasurer in and for the............of...............in the county of...............state of Nebraska according to law and the best of my ability.

......A. B.

Such bond and oath shall be filed and recorded in the record of official bonds in the office of county clerk. [Amended 1883, chap. LXVIII. 1889, chap. 71.]

4376 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.

4377 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.

4378 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.

4379 SEC. 96. [Collector's account to treasurer.] Each township, city, or village treasurer shall every thirty (30) days return to the county treasurer a statement of the amount of all taxes collected by him showing each kind of tax, and at the same time pay over to said treasurer the amount so shown to have been collected, except townships, city, village, and school taxes, and the township, city, or village treasurer shall pay over to the city or village treasurer of cities or villages not constituting a township, and to the various school district treasurers on demand, all moneys collected by him belonging to said city, village, or school district, taking 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 treasurer presenting the same credit therefor on his account. [Amended 1887, chap. 67. 1889, chap. 71.]

4380 SEC. 97. [Return and settlement.] Each township, city and village treasurer shall on the first day of September, or within ten days thereafter, annually make report to the county clerk of all unpaid personal tax, and unpaid real and personal property tax, and thereafter such tax, so reported, shall be received and receipted for by the county treasurer only. Each township, city, or village treasurer shall return their duplicate tax list to the county clerk on the first day of September, or within ten days thereafter, next after receiving the same, and make a final settlement for the amount of taxes placed in his hands for collection, and shall then receive credit for all unpaid taxes, including all real and personal property tax

of non-residents; Provided, That the county clerk may first notify in writing the several collectors upon what day, within ten days after the first day of September, they shall appear at his office and make final settlement. [Amended 1883, chap. LXVII. 1887, chaps. 67, 68. 1889, chap. 71.]

4381 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.

4382 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 therefore on his account and transmit to the proper township, city, o. village clerk one of said receipts.

4383 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.

4384 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.

4385 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.

4386 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

SEC. 103. Tax receipt only prima facie evidence of payment. Absence of entry, presumption taxes not paid. Taxes paid by check, draft, etc. 40 Neb., $79. SEC. 103. Cited 21 Neb., 18.

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.

4387 SEC. 104. [Tax receipt.] The tax receipt shall be substantially in the following form:

Int. Reg. bonds..

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

Total..

"

No.....................

.Treasurer.

If the tax be paid upon land or lot the receipt shall describe the land as it is described in the tax roll and give the valuation thereof; and if upon personal property it shall state the value thereof, and on the reverse side of the receipt there shall be a statement giving the amount of each kind of tax for each one hundred ($100) dollars. [Amended 1891, chap. 42.]

4388 SEC. 105. [Taxes-When delinquent-Interest.] 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, chap. 71.]

4389 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 sep

SEC. 104. Cited 21 Neb., 183.

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. Foreclosure of invalid tax liens. 42 Neb., 53. Cited 42 Id., 450.

SEC. 106. Mandamus to require books to be kept in a particular manner; relator must show. demand for that purpose. 14 Neb., 202.

arate 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 distinct 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.

4390 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.]

4391 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.

4392 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 sale, in a newspaper in his county having a general circulation therein; which newspaper shall be designated by the board of county commissioners. And if there be no

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 circulaton 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. County board has power to designate newspaper in which delinquent tax list shall be published. 24 Neb., 111. Purchaser at sale must pay all delinquent taxes, penalties, interest, and costs. 10 Neb., 28. 13 Id., 202, 258. 42 Id., 450. 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. Advertising not let to lowest bidder. 35 Neb., 346. Notice not complying with sec. 86 renders tax sale invalid. 42 Id., 53. Cited 36 Id., 537.