10632. Action barred in three years-Foreclosure-Interest.

*

Such action shall only be brought within three years after the expiration of the time for redemption from such tax sale, † except as in this section hereinafter provided, † and the tax sale certificate or tax deed shall be presumptive evidence of all the facts necessary to entitle the plaintiff to a decree for the amount appearing to be due thereon, with interest at the rate per cent per annum required to be paid for redemption from such tax sale, and the amount found due in such decree shall draw interest at the same rate. Such action for the foreclosure of such tax sale certificate may be brought by any county, city or village immediately after the purchase thereof, and when brought before the time for redemption from such tax sale has expired, the owner of the lands described in such tax sale certificate, or any person having a lien thereon or interest therein, may redeem the same, at any time within two years from the date of sale under such foreclosure proceedings, by paying to the clerk of the district court, for the use of the purchaser at such foreclosure sale, his heirs or assigns, the amount for which such land sold at such foreclosure sale, with interest thereon at the rate of fifteen per cent per annum from the date of such purchase at such foreclosure sale to the date of redemption, and the costs of suit, and, if the same be redeemed, the clerk of the district court shall certify such fact to the county treasurer, who shall make a memorandum of such redemption in the sale book of his office. The sheriff or officer conducting such sale shall at once pay the proceeds thereof to the clerk of the district court, and if the lands described in such tax sale certificate shall sell at such foreclosure sale for more than the amount of taxes found due in such decree, with interest thereon and costs of the suit, the excess shall be applied in the manner provided by law for the disposition of the surplus in the foreclosure of mortgages on real estate. The clerk of the district court shall, immediately upon the receipt thereof, pay the proceeds of such foreclosure sale to the county treasurer of such county or the county in which such city or village is situated, not however exceeding in amount the taxes found due in such decree, with interest thereon and fee for certificate of sale, giving the said county treasurer a certified statement thereof with a copy of such tax sale certificate, and the same shall be by the said county treasurer applied and distributed as provided by law. If such land is not redeemed on or before two years from the date of such foreclosure sale, the purchaser, his heirs or assigns, shall be entitled to the confirmation of such foreclosure sale and a deed for premises, provided the provisions of Sections 10613 and 10614 of Cobbey's Annotated Statutes have been complied with, prior to the expiration of the two years from the date of such foreclosure sale. The provisions of the law for the protection of purchasers at tax sales shall apply to purchasers at foreclosure sales provided for in this section. Neither the clerk of the district court, nor the sheriff or officer conducting the sale, shall be entitled to any commission on the moneys received and paid out under this section. History. to † inserted and all after* added 1905, S. F. 63; in force July 1.

8. Under the revenue law as it was in 1901, the notice provided by sec. 3, art. 4 of such law, was not essential to the validity of the decree of foreclosure. An action to foreclose was not barred until five years had elapsed from the expiration of the time to redeem. In an action by a county to foreclose tax sale certificates, failure to allege that the action was authorized by the county was not jurisdictional. The decree in such action should not include taxes

for which no sale had been made or certificate issued. Keith County v. Big Springs L. & C. Co., - Unoff. —; 97 N. W. R. 626.

9. Under the law in force in 1901 the five-year limit within which foreclosure on a tax sale certificate could be brought I did not commence to run until the expiration of the two years within which the tax debtor could redeem, but the county's lien was not divested by the failure to

10656. Objections to taxes or assessment-How made.

All objections to the taxes, or assessments, or to a decree in favor of the State of Nebraska against any parcel of real estate shall be made by answer, signed and verified by the party making the objections. Such answer shall state what interest the answering defendant has in the real estate in controversy and shall give a complete description of the parcel, or parcels, of real estate on behalf of which objection is made, also a complete statement of the item of taxes and assessments against such real estate as shown in the petition, and each parcel shall be numbered in the answer to correspond with the number given to it in the petition. The facts upon which the objecting party relies to defeat the action, or to prevent a decree in favor of the State of Nebraska, shall be set forth in concise language. At the time of filing such answer, the party filing the same shall pay to the clerk of the district court Two Dollars ($2.00) on account of each parcel of land for which answer is made, which amount shall be held by the clerk as a deposit to cover any costs made by, or on behalf of, such tract, and may be applied by the clerk to any costs taxed to such tract, or to the person answering on behalf thereof and the balance shall be refunded to the party contesting. In case the answering party shall be successful in defeating the collection of taxes contested, he shall be awarded judgment against the plaintiff for the costs. occasioned by such contest. When the answering defendant succeeds in defeating a portion only, of the taxes contested, the costs of such contest shall be apportioned

by the court between the parties. On appeal the successful party shall be entitled to the costs of such contest, in both courts, unless for special reasons the court shall apportion the costs as above provided. Costs adjudged against the plaintiff shall be paid out of the county general fund under an order by the county commissioners, or county supervisors. All costs against the plaintiff occasioned by the successful contest of any city or village taxes, or assessments, shall be repaid to the county by such city or village. The docket fee mentioned in Section II of this act shall be treated as costs, and when the same has been collected by the treasurer on any tract of land, fifteen cents from each docket fee shall be paid to the clerk of the district court in full for his services provided for in Section 12, and the county treasurer shall also pay to each city in the county, the sum of twenty-five cents from the docket fee on each tract of land in such city. Where an answer has been filed and the decree of the court shall run in favor of the plaintiff for any amount against a tract of land, the court may, in its discretion, adjudge the costs either against the tract, or against the party answering. In either case, the costs shall be taxed as follows: The docket fee of One Dollar against each tract as provided in Section II of this act, also the sum of twenty cents for each notice required to be published by this act. History. Amended 1905, S. F. 271; in force July 1.

10. A judgment against a municipality has the effect only of an audited claim or demand. It establishes the amount legally due, but gives no new rights in respect to the enforcement of payment. And in an action to compel the levying of a tax to satisfy such judgment a court will look behind the judgment and ascertain the nature of the indebtedness in order to determine the limit of the tax which may be levied for its satisfaction. State ex rel. v. Royse, Neb.; 98 N. W. R. 459.

11. When a judgment has been rendered against a city on improvement bonds it is the duty of the council to levy a tax on

6. This act is void as in conflict with the constitution, sec. 624. City of Beatrice v. Wright, Neb. -; 101 N. W. R. 1039. force July 1.

all the property of the city to pay it, and this duty will be enforced by mandamus without a specific demand for such levy being made, demand for payment of the judgment being sufficient. United States ex rel. Masslich v. Saunders, 124 Fed. R. 124.

12. Where a city has levied, collected, and applied the amount of the tax it is permitted to levy for a specified purpose for each year since it entered into the contract the court will not compel an additional levy to satisfy a judgment arising out of said contract. State ex rel. v. Royse, Neb.; 98 N. W. R. 459.

13. A judgment against a county school district or municipality will not be en

All property, real, personal and mixed which shall pass by will or by the intestate laws of this state from any person who may die seized or possessed of the same while a resident of this state, or, if decedent was not a resident of this state at the time of his death, which property or any part thereof shall be within this stage, or any interest therein or income therefrom which shall be transferred by deed, grant, sale or gift made in contemplation of the death of the grantor or bargainor or intended to take effect, in possession or enjoyment after such death, to any person or persons or to any body politic or corporate, in trust or otherwise, or by reason thereof any person or body corporate shall become beneficially entitled in possession or expectation to any property or income thereof shall be and is subject to a tax, at the rate hereafter specified to be paid to the treasurer of the proper county for the use of * a permanent road fund as hereinafter provided, * and all heirs, legatees, devisees, administrators, executors and trustees shall be liable for any and all such taxes until the same shall have been paid as hereafter directed. When the beneficial interest to any property or income therefrom shall pass to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of the son, or husband of the daughter, or any child or children adopted as such and conformative with the laws of the state of Nebraska, or to any person to whom the deceased for not less than ten years prior to death stood in the acknowledged relation of a parent, or to any lineal descendant born in lawful wedlock, in every such case the rate of tax shall be one dollar on every one hundred dollars of the clear market value of such property received by each person, and at the same rate for less amount; provided, that any estate which may be valued at a less sum than ten thousand dollars shall not be subject to any such duty or the taxes, and the taxes to be levied in the above case only upon the excess of ten thousand dollars received by each person; when the beneficial interest to any property or income therefrom shall pass to or for the use of any uncle, aunt, niece, nephew, or other lineal descendant of the same, in every such case the rate of such tax shall be two dollars on every one hundred dollars of the clear market value of such property received by each person on the excess of two thousand dollars so received by each person; In all other cases the rate shall be as follows: on each and every one hundred dollars of the clear market value of all property and at the same rate for any less amount, two dollars; on all estates of ten thousand dollars and less, three dollars; on all estates of over ten thousand dollars not exceeding twenty thousand dollars, four dollars; on all estates of over twenty thousand dollars, and not exceeding fifty thousand dollars, five dollars; and on all estates over fifty thousand dollars, six dollars; provided that an estate in the above case which may be valued at a sum less than five hundred dollars shall not be subject to any duty or tax. History.-Changed from state at *, 1905, H. R. 90; in force July 1.

in conflict with and does not repeal the general revenue law and is not repealed by it. Opinions Atty. Genl. 1902-3, 268.

3. An inheritance tax is not a tax upon property, but upon the privilege of acquiring property by inheritance. It is not 10711. Treasurer receipt for inheritance tax.

Every sum of money retained by any executor, administrator or trustee or paid in to his hands for any tax on any property, shall be paid by him within thirty days thereafter to the treasurer of the proper county, and the said treasurer or treasurers shall give, and every executor, administrator or trustee shall take, a receipt from him of said payments. The words "proper county" shall be taken to mean the county in which the property was situated and subject to taxation at the time of the death of the owner.

History. Amended 1905, H. R. 90; in force July 1.

10713. Procedure when debt proved after tax paid.

Whenever debts shall be proved against the estate of the deceased after distribution of legacies from which the inheritance tax had been deducted in compliance with this act, and the legatee is required to refund any portion of the legacy, a proportion of the said tax shall be paid to him by the executor or administrator: if the said tax has not been paid into the * County treasurer or by the county treasurer if it has been so paid.

History. Word state omitted at *, 1905, H. R. 90; in force July 1

10715. Erroneous payment refunded.

When any amount of the said tax shall have been paid erroneously to the county treasurer it shall be lawful for him, on satisfactory proof rendered to him of said erroneous payment, to refund and pay to the executor, administrator or trustee, person or persons who have paid any such tax in error the amount of such tax so paid provided that all applications for the repayment of the said tax shall be made within two years of the date of said payment. History. State changed to county, 1905, H. R. 90; in force July 1

10722. Repealed 1905, H. R. 90; in force July 1.

10724. Funds disposed of by county board.

The county treasurer of each county shall keep all money collected under the provisions of this act in a separate and special fund to be expended under the direction of the county board of each county, for the sole purpose of the permanent improvement of the county, roads; such roads shall not be built within the corporate limits of any city or village, but shall begin at the limit of any city or village and extending therefrom, in the direction most traveled by the public; to be determined upon by the said county board. All contracts for such permanent improvements shall be let by the said Board, by competitive bids after the plans and specifications therefor drawn by the County Surveyor or engineer have been filed with the County Clerk of each respective county. All bids for the construction of such roads shall be deposited with the County Judge of the respective counties and opened by him in the presence of the County Commissioner and County Clerk, and then filed with the County Clerk. All such permanent road beds shall not be less than twenty-five feet in width, and the paved or permanent part shall not be less than nine feet, nor more than twelve feet in width, and shall be constructed of the most durable and approved material, and the remaining part of the said road shall be constructed at one side of the said permanent part, and be used as dirt road. Provided, that all money heretofore paid by the various county treasurers to the state treasurer, under the provisions of this act shall be, upon proper vouchers signed by the County Judge and County