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created against and payable out of such fund have been paid, redeemed or cancelled shall be transferred to the sinking fund, by the comptroller without further direction of the council. Provided that this shall not prevent the payment of any warrants issued prior to the passage and approval of this act.

7649 (152). Sinking fund-How maintained.

All cities governed by this act shall provide a sinking fund for the payment of the general bonds of the city and interest thereon. The sinking fund shall be maintained from the following revenues: (1) The sum raised therefor by general taxation as above provided. (2) All interest received from deposit of funds in bank. (3) All taxes, except special assessments, that are delinquent on the passage of this act. (4) All balances transferred from specific funds or any funds directed by the council to be transferred to the sinking fund. (5) All delinquent taxes not required to pay the warrants or other obligations of the current year for which such tax was levied.

7640 (153). Sinking fund-How disbursed.

The sinking fund shall be disbursed in the following order: (1) Interest on the general bonds of the city. (2) Such matured bonds as the council direct to be paid. (3) Such unmatured bonds as the council may direct to be paid at such discount as may be prescribed by ordinance. (4) Investment in registered general warrants of such city, or of any school district situated within such city, as provided in this act. Provided that the moneys in any sinking fund can not be diverted or transferred to any other purpose or fund.

7649 (154). Investment of funds.

The city attorney shall from time to time fix and prescribe general directions and authority to such city treasurer to purchase and take up any general warrant of the city or of any school district situated in such city that have been presented for payment and have not been paid for want of funds. Such directions shall be approved by the mayor and council and shall specify the funds to be so invested, the amount of warrants to be so invested in and as far as may be practicable arranged that warrants shall be paid before the funds are required for disbursement as a sinking fund. Provided that not more than fifty per cent of the sinking fund can be invested in warrants.

764910 (155). Diverting funds-Liability for.

Each and every fund created by this act shall be strictly devoted to the purpose for which it was created, and shall not be diverted, transferred or borrowed from. Any member of the city council voting to so divert, transfer or borrow the money of any fund shall be liable on his official bond for the amount so diverted, transferred or borrowed. Provided that inspectors of public works paid from special funds may receive pay for their services from the general fund of the city monthly as other employes; upon the completion of such work, and the levy and collection of the special fund to pay for the same, or the sale of bonds for public works or improvements, an amount equal to that paid said inspectors from the general fund may be taken from such special funds and returned to the general fund from which it was temporarily taken; and the mayor and council are hereby authorized to include the cost of inspection in such special funds to be levied and collected.

761911 (156). Warrants not exceed 90 per cent.

The authorities of the city shall not in any year, issue warrants or orders to an amount excceding ninety (90) per cent of the amount in each specific fund unless there be money in the treasury credited to such fund by the comptroller, and

said city authorities shall not contract or incur any indebtedness in addition to the amount for which they are authorized to issue warrants, or orders or bonds.

764912 (157). Consolidated taxes-How used.

All payments of consolidated taxes levied during the year made after October first in any year shall be held inviolate and shall not be credited to any fund or be available until after the setting aside of funds by the mayor and council in the first week of January as in this act provided; it being the intent of this provision that such payments shall be used only for expenses of the ensuing calendar year.

7649 (158). Monthly appropriation ordinance.

At the first meeting of the council in each month the mayor and council shall provide by ordinance for the payment of all liabilities of the city, incurred during the preceding month, or at any time prior thereto, except for the payment of wages of laborers required to be paid weekly and except claims of employes for over time. No money shall be expended except in pursuance of a specific appropriation made for that purpose by ordinance, and no liability shall be incurred, debt created, or contract involving the expenditure of money approved by the city council, except by a majority of the entire council, upon call of the yeas and nays and the record of the council proceedings shall show how each member voted.

7649 (159). Officers liable for unauthorized expenditure.

Any councilman voting to incur any liability, or to create any debt in excess of the amount limited or authorized by law, or if the mayor shall approve any ordinance or contract involving the expenditure of money in excess of the amount limited or authorized by law, and any liabilities sought to be incurred or debt created, in excess of the amount limited or authorized by law, or to transfer any funds contrary to the provisions of this act or in violation of other provisions of this act, it shall be taken and held by any court of the state as the joint or joint and several liability and obligation of the councilmen voting for the mayor approving the same, and the comptroller issuing such warrant, and the voting for or approving of such liabilities, obligation or debt, or the issuance of a warrant for the same as aforesaid, shall be prima facie evidence of malfeasance in office. It is hereby made the duty of the city attorney to proceed without delay to enforce by suit such liability against such officers or any of them or from any persons or any company that may be liable on the bond of any such officer. If the city attorney shall fail, neglect or refuse to commence such suit within thirty days after a demand in writing has been made upon him by any taxpayer in such city, then, in such case, such taxpayer, or any taxpayer, may commence such suit in the name of the city, and prosecute such suit to final judgment. Such taxpayer shall give such security for costs as the court may require.

76491 (160). General taxes-Collection of.

All general taxes of the city on personal and real property in such city shall be levied and collected as follows: The city council shall annually certify to the county clerk the amount of general tax required for the ensuing year and shall so certify in the time and in the manner required by the general revenue law of the state. The county board shall fix the rate of levy necessary to raise said amount on said property as assessed by the county officers and the State Board of Equalization and returned to the county clerk. The general taxes of such city shall be entered and collected as a part of the consolidated tax of such county.

764916 (161). Taxes due May 1 delinquent July 1.

After the passage of this act, all general taxes on personal and real property in such city levied under this act shall become due May 1st and delinquent on July 1st of the year following the levy and shall draw the same rate of interest as the general taxes of the county and state. All general taxes levied and unpaid prior to the passage of this act shall become delinquent on the first of July next succeeding the levy thereof and shall draw interest at the rate of one per cent per month payable in advance, which interest shall be collected at the same time and as a part of the delinquent tax.

764917 (162). Treasurer enforce payment of taxes.

It shall be the duty of the city treasurer to proceed as soon as practicable after any personal tax becomes delinquent or prior thereto whenever said treasurer shall believe that any person, firm or corporation is about to dispose of any personal property on which a tax has been levied, to collect the same by distress and sale of the personal property of such person, firm or corporation if any such property can be found within such city. No demand of taxes shall be necessary, but it shall be the duty of every person owing any municipal tax or taxes in such cities to attend at the treasurer's office and pay the same.

764918 (163). Lien of general and special taxes.

All general municipal taxes upon real estate shall be a first lien upon the real estate upon which it is levied and take priority over all other encumbrances and liens thereon. All special assessments regularly levied shall be a perpetual lien on the real estate assessed from the date of levy until paid, but shall be subject to all general taxes. The lien of all general municipal taxes levied on personal and real property after the passage of this act shall be governed by the general revenue laws of this state.

1. Taxes are a lien superior to all others apon the real estate so long as they remain due and unpaid to the government or municipality. Mutual Ben. Co. v. Siefken, 1 Unoff. 860; 96 N. W. R. 603.

2. Where a purchaser takes title, under a conveyance which recites that property is subject to a lien for special taxes, he can not ask to have such taxes set aside

as invalid. Eddy v. City of Omaha, Neb.; 101 N. W. R. 25.

3. A special assessment creates no personal liability. The owner of the real estate may at his option pay the assessment or allow the real estate to be sold at tax sale. City of Omaha v. State, Neb.; 94 N. W. R. 979.

764919 (164). Power of treasurer and deputies in collecting taxes.

The powers, rights, duties and proceedings of the city treasurer and of such deputies as he may appoint shall in all respects as far as applicable and except as herein otherwise provided, be the same in respect to the collection of municipal taxes, and assessments as those of the county treasurer in like cases with reference to the collection of county taxes.

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76490 (165). Taxes paid in cash-Suit for.

All municipal taxes and all special assessments in such cities shall be paid in cash. The city treasurer and his deputies in such cities shall have the same powers for the collection of all such taxes as are conferred, or may be conferred, by law upon the county treasurer and his deputies for the collection of county taxes, except as otherwise provided in this act. The city treasurer may sue for the recovery of any tax in his own name as treasurer, or in the name of the city, and shall have all the rights of a creditor in such suits and in the enforcement of a judgment or decree.

704921 (166). No special power necessary to collect taxes.

No warrant other than the warrant of the county clerk, issued to the county treasurer, under the General Revenue Law shall be necessary for the collection of the general taxes levied for such cities.

764922 (167). Tax warrant-Clerk issues.

It shall be the duty of the city clerk, when requested by the city or county treasurer, to issue warrants for the collection of any delinquent personal taxes that have been levied by such city. Each of such warrants shall include all delinquent personal taxes of the person against whom such warrant is issued. Such warrant shall have the same force and effect as warrants issued under the general revenue laws of the state, and all the proceedings thereunder shall conform to such laws.

764923 (168). Power to collect special taxes.

When any special assessment is levied it shall be the duty of the city clerk to deliver to the city treasurer a certified copy of the ordinance levying such tax, and the city clerk shall append thereto a warrant requiring the city treasurer to collect such special assessments. It shall be the duty of the city clerk to immediately give notice by mail to the owners of the property so assessed, or their agents, if the addresses of such persons can be ascertained, that such assessments will become delinquent on a certain date.

764924 (169). When special assessments delinquent.

All special assessments except when payable in installments shall be deemed delinquent if not paid within fifty days after the passage and approval of the ordinance levying the same, and interest at the rate of one per cent a month, payable in advance, shall be paid on all delinquent special assessments from the time the same shall become delinquent.

764925 (170). Assessment of special taxes.

The assessments of special taxes for improving the streets and alleys within any improvement district shall be made as follows: The total cost of improvements shall be levied at one time upon the property and become delinquent as herein provided. One-tenth (1-10) of the total amount shall be delinquent in fifty days after such levy, one-tenth (1-10) in one year; one-tenth (1-10) in two years; one-tenth (1-10) in three years; one-tenth (1-10) in four years; one-tenth (1-10) in five years; one-tenth (1-10) in six years; one-tenth (1-10) in seven years; one-tenth (1-10) in eight years; one-tenth (1-10) in nine years; each of said installments except the first shall draw interest at the rate of six per cent per annum from the time of levy aforsaid until the same shall become delinquent, and after the same shall become delinquent shall draw interest at the rate of one (1) per cent per month payable in advance, as in case of other special taxes. Such assessments shall be collected and enforced as in other cases of special

assessments.

764920 (171). City treasurer collect special tax.

All special assessments after being certified as herein provided shall be collected by the city treasurer.

764927 (172). List of delinquent taxes.

It shall be the duty of the county treasurer, as ex-officio city treasurer to prepare a list of all delinquent city taxes and assessments upon real estate in the same manner as is provided by law for the preparation of the lists of the delinquent state and county taxes. All such delinquent taxes and special assessments

shall be collected in the same manner as county taxes, and all purchasers of such taxes and assessments at tax sale shall have the same rights as if the item or items of taxes or assessments included county and state taxes. The failure, neglect or refusal of the county treasurer as ex-officio city treasurer to collect any tax or assessment on real estate by distress or sale of the personal property of the owner thereof shall not in any wise effect or invalidate the sale of such land or any such delinquent tax or special assessment.

764928 (173). Levy and collect license tax.

The mayor and council shall have power to levy and collect a license tax on shows, caravans, circuses and exhibitions for pay; billiard tables, ball and ten pin alleys, without regard to the number of pins used; hacks, drays, or other vehicles used for pay within the city, and may prescribe the compensation for the use of such hacks, drays and other vehicles.

764929 (174). Collect occupation tax on peddlers, showmen, etc.

The mayor and council shall have power to tax for revenue, license and regulate pawn brokers, peddlers, auctioneers, brokers, hawkers, commission merchants, showmen, jugglers, innkeepers, liquor dealers, toll-bridges, ferries, insurance, telegraph, and express companies and venders of patents; such tax may include both a tax for revenue and license. The mayor and city council shall have power to raise revenue by levying and collecting a tax on any occupation or business within the limits of the city and regulate the same by ordinance. All such taxes shall be uniform in respect to the class upon which they are imposed; provided that all scientific and literary lectures and entertainments shall be exempt from taxation as well as concerts and all other musical entertainments given exclusively by the citizens of the city. It shall be the duty of the city clerk to deliver to the city treasurer the certified copy of the ordinance levying such tax and the city clerk shall append thereto a warrant requiring the city treasurer to collect said tax.

1. An ordinance imposing an occupation

2. For occupation taxes in cities and vil

tax is void if the only method for enforce- la es see 8719. ment is illegal. City of Omaha v. Harmon,

58 Neb. 339; 78 N. W. R. 623.

7649 (175). Board of equalization on special assessment.

In all cases, except as hereinafter otherwise provided before any special tax or assessment be levied, it shall be the duty of the council to sit as a board of equalization for not less than two days commencing on the first Monday of each month. Such sessions to be held between the hours of 10 o'clock A. M. and 5 o'clock P. M. in the city council chamber for two or more consecutive days. It shall be the duty of the city clerk to publish a notice of such sitting for at least three days; the first publication to be at least seven days prior to the first session of said board. A majority of all members elected to said council shall constitute a quorum for the transaction of any business properly brought before them, but a less number may adjourn from time to time, and compel the attendance of absent members. The proceedings of said board shall not be invalidated by the absence of a quorum during the advertised hours of sitting. The city clerk or some member of the said board shall be present to receive complaints, applications, and to give information. Provided, no final action shall be taken by said board, except by a quorum in open session. When sitting as a board of equalization, the council may adopt such reasonable rules as to the manner of presenting complaints and applying for remedy and relief as shall seem just. But all complaints must be in writing filed with the city clerk and specify the objections to

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