4484 SEC. 7. [Proceeds of sale-Application.] The proceeds of every sale made under a decree, by virtue of this chapter, shall be applied to the discharge of the debt, adjudged by the court to be due, and of the costs awarded, and if there be any surplus it shall be brought into court for the use of the defendant, or of the person entitled thereto, subject to the order of the court.

4485 SEC. 8. [Same-Investment.] If such surplus, or any part thereof, shall remain in court, for the period of three months, without being applied for, the court may direct the same to be put out at interest, under the direction of the court, for the benefit of the defendant, his representatives, or assigns, to be paid to them by the order of the court; the party to whom said surplus shall be loaned to be designated by the court, and the sureties, upon which said money is loaned, to be approved by the judge.

4486 SEC. 9. [Same-Lands, how sold.] All lands sold by the sheriff by virtue of this act, shall be appraised, advertised, and sold as upon execution, and the title conferred by his deed shall be entitled to all the presumptions of any judicial

sale.

4487 SEC. 10. [Act cumulative.] This act shall be construed as cumulative and not exclusive, in respect to the remedy for enforcing liens, and collecting delinquent taxes, by sale of property or otherwise, in the cases herein provided for, and shall in no wise interfere with, alter, or amend the existing revenue laws of the

state.

ARTICLE VI.-PAYMENT OF JUDGMENTS AGAINST MUNICIPALITIES.

4488 SECTION 1. [Duty of officers.] That whenever any judgment shall be obtained in any court of competent jurisdiction in this territory for the payment of a sum of money against any county, township, school district, road district, town or city board of education, or against any municipal corporation, or when any such judgment has been recovered and now remains unpaid, it shall be the duty of the county commissioners, school district board of education, city council, or other corporate officers, as the case may require, to make provisions for the prompt payment of the same. [12th Sess., 1867, § 1, 13.]

4489 SEC. 2. [Same-Payment-Tax.] If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgment remaining unpaid, it shall be the duty of the proper officers of the corporation, against which any such judgment shall have been obtained and remaining unsatisfied, to at once proceed and levy and collect a sufficient amount of money to pay off and discharge such judgments.

4490 SEC. 3. [Levy of tax.] The tax shall be levied upon all the taxable property in the district, county, township, town, or city, bound by the judgment, and shall be collected in the same manner and at the same time provided by law for the collection of other taxes.

4491 SEC. 4. [Same.] The corporate officers whose duty it is to levy and collect taxes for the payment of the current expenses of any such corporation, against which a judgment may be so obtained, shall also be required to levy and collect the special tax herein provided for, for the payment of judgments.

4492 SEC. 5. [Action against officers-Mandamus.] If any such corporate authorities whose duty it is, under the provisions of this act, to so levy and collect the tax necessary to pay off any such judgment, shall fail, refuse, or neg

ART. VI. "An act to provide for the payment of judgments recovered against municipal corporations." Laws, 12th Sess. Ter. 1867, 13. G. S., 935. Took effect Feb. 18, 1867. Cited 25 Neb., 303. Not repealed by sec. 77, chap. 77, nor sec. 25, chap. 8, const. 34 Neb., 680.

lect to make provisions for the immediate payment of such judgments, after request made by the owner, or any person having an interest therein, such officers shall become personally liable to pay such judgments, and the party or parties in[terested] may have an action against such defaulting officers to recover the money due on the judgment, or he or they having such interest may apply to the district court of the county in which the judgment is obtained, or to the judge thereof in vacation, for a writ of mandamus to compel the proper officers to proceed to collect the necessary amount of money to pay off such indebtedness, as provided in this act; and when a proper showing is made by the applicant for said writ, it shall be the duty of the court or judge, as the case may be, to grant and issue the writ to the delinquents, and the proceedings to be had in the premises, shall conform to the rules and practice of said court, and the laws of this territory, in such cases made and provided.

ARTICLE VII.-MISCELLANEOUS PROVISIONS.

4493 SECTION 1. [Revenue arising from internal improvementsHow set apart.] That where any township, precinct, incorporated city or village in this state has heretofore or may hereafter issue any bonds to aid in construction or completion of any works of internal improvement, the revenues which shall arise from the taxation of such internal improvement shall be set apart forever to pay the interest and principal upon said bonds until the same shall be fully paid, and in the event that such revenues shall not be sufficient to pay such bonds at their maturity, such revenues shall still be set apart and shall be credited to the general fund required from such township, 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.]

4494 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.]

4495 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.]

4496 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

ART. VII. SECS. 1-3. "An act setting aside the revenue arising from the taxation of works of internal improvement to pay the bonds issued to construct or complete the same." Laws, 1875, 110. Took effect Feb. 20, 1875 The provisions of this act are in contravention of sec. 1, art. 9, also sec. 4, art. 8, constitution. Word "means" includes moneys arising from annual taxation for school purposes levied under legislative authority. Effect of act on bonds issued before Nov. 1, 1875, discussed. 31 Neb., 469.

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

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.]

4497 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.]

4498 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.]

4499 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.]

4500 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.]

4501 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.]

4502 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.]

SECS. 11, 12. [Obsolete.]

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. "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.

SECS. 11, 12. "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.

4503 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. 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.

4504 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.]

4505 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 onehalf 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.]

4506 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., § 1b.]

4507 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

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

Laws, 1879, 120.

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 superseded 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-1d. "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.