rules and regulations thereof; Provided, That all assessments and collections of taxes, and judicial or other official proceedings commenced prior to said nrst day of January, shall be continued, prosecuted and completed, in the same manner as if no transfer had been made; And provided, further, That all township or precinct officers within said transferred territory shall continue to hold their respective offices within the county to which they may be transferred, until their respective terms of office expire.

SEC. 7. [Area of counties.]-No county shall be reduced under the provisions of this act, to less contents than 400 square miles.

SEC. 8. [Adjustment of debts.]-No transferred territory under the provisions of this act shall be released from the payment of its proportion of the debts of the county from which such territory is transferred; and such proportionate indebtedness from such transferred territory shall be collected by the county to which such territory is transferred, at an equal or greater rate than is levied and collected in the county from which such territory was transferred-such rate to be ascertained by the certificate of the county clerk of said last named county, and when so collected, to be paid over to the county entitled thereto. The territory so transferred shall not be taxed for the payment of any indebtedness of the county to which said territory is transferred, incurred previous to said transfer. SEC. 9. [Unorganized territory.]-When any unorganized territory lies adjoining to and is not embraced within the boundaries of any county, and a majority of the inhabitants of said territory petition the commissioners of said adjoining county, to be attached to the same, the county board of said county shall, within sixty days order an election as provided for in sections 4, 5 and 6, of this act, and said territory shall become attached to and be a part of said county by a majority vote of the same, and be subject in all other respects to the provisions of this act. [Amended 1885, chap. 36.]

SEC. 10. [New county. Whenever it is desired to form a new county out of one or more of the then existing counties, and a petition praying for the erection of such new county, stating and describing the territory proposed to be taken for such new county, together with the name of such proposed new county, signed by a majority of the legal voters residing in the territory to be stricken from such county or counties, shall be presented to the county board of each county to be affected by such division, and it appearing that such new county can be constitutionally formed, it shall be the duty of such county board or county boards to make an order providing for the submission of the question of the erection of such new county to a vote of the people of the counties to be affected, at the next succeeding general election of which the notice shall be given, the votes canvassed, and the returns made as in case of election of county officers, and the form of the ballot to be used in the determination of such question shall be as follows: "For new county," and "Against new county."

SEC. 11. [Elections.]-If it shall appear that a majority of all the votes cast at such election, in each of the counties interested, is in favor of the erection of such new county, the county clerk of each of said counties, shall certify the same to the secretary of state, stating in such certificate the name, territorial contents and boundaries of such new county; whereupon the secretary of state shall notify the governor of the result of such election, whose duty it shall be to order an election of county officers for such new county, at such time as he shall designate, and he may, when necessary, fix the place of holding election, notice of which shall be given in such manner as the governor shall direct. At such election the qualified voters of said new county shall elect all county officers for said county, except as hereinafter excepted, who shall be commissioned and quali

fied in the same manner as such officers are in other counties in this state, and who shall continue in office until the next general election for such officers, and until their successors are elected and qualified, and who shall have all the jurisdiction and perform all the duties which are or may be conferred upon such officers in other counties of this state.

SEC. 12. [Officers.]-All the justices of the peace, constables and other township or precinct officers, who were previously elected and qualified in the county or counties from which such new county has been formed, whose term of office shall not have expired at the time of said election, and whose residence shall be embraced within the limits of said new county, shall continue in office until their terms of office shall expire, and until their successors shall be elected and qualified. SEC. 13. [Canvass of votes.]-The votes for the county officers of said new county shall be canvassed, and returns made, by the county clerk or county clerks of the county or counties from which such new county was formed, as provided by law in other cases.

SEC. 14. [Oath of office-Judicial district.]-The oath of office may be administered to the several county officers of such new county by any person authorized by law to administer oaths; and as soon as said county officers are duly qualified, the county shall be regarded as legally organized, and for judicial purposes shall be deemed and taken as belonging to the district in which said new county, or the greater part thereof, is embraced, and terms of the district court shall be held at such place in said new county as the county board thereof shall designate, until the county seat thereof shall be permanently located. The times of holding such court shall be appointed by the judge thereof, until otherwise provided by law.

SEC. 15. [Transfer of suits.]-The courts of any county or counties from which such new county is erected, may, by proper order, transfer any suit or other legal proceeding affecting real estate in such new county, to the proper court of such new county, or may transfer any suit and all papers and records pertaining thereto to such new county, when all the parties thereto are residents of such new county; but all judgments and other liens in the county or counties from which such new county was erected, shall have the same effect as if no new county had been erected.

SEC. 16. Division of property.]-All the property, both real and personal, and all the debts and liabilities, and choses in action of every kind belonging to the county or counties from which such new county was formed, shall be divided by the several county boards of the counties interested between the county or counties from which such new county if formed and the new county, in proportion to the assessed value of property for the last preceding year, which has been taken from such original county or counties and carried to such new county; and if such board cannot agree upon such division, they may refer the matters of difference to arbitrators, or the rights to such property may be settled by a suit in the district court, brought by either party for that purpose. In case the said property cannot be divided or removed, the county receiving the same shall pay to the other a proportionate value for the same.

SEC. 17. [Records for new county.]-The county clerk of the new county shall transcribe in books prepared for that purpose, from the records of the county or counties from which the new county is formed, all deeds, mortgages, leases and title papers of every description, with the certificate of acknowledgment thereto, and the date of filing the same for record, of lands lying in the new county, which were previously recorded in the county or counties from which the new county was formed; and said clerk shall be allowed by such new county such compensation as his services are reasonably worth. The clerk of such new county shall also prepare a numerical index of the lands and lots in such new county in the same manner as county clerks are by law directed to prepare and keep such index.

SEC. 18. [Duties of clerk.]-Said clerk shall note at the end of each paper he shall transcribe the book and page from which the same was transcribed, and shall make a correct double index of said records; and on the completion of his duties said clerk shall return said books to the county clerk of said new county, with his certificate attached thereto, showing that he has complied with the law; whereupon they shall be taken and considered, to all intents and purposes as books of records of deeds, mortgages and title papers for said new county. And copies of said record, certified by the officer having the custody of the same, shall be evidence in all courts and places, in the same manner that copies of records are evidence in other cases, and with like effect.

SEC. 19. [County seat.]-The county seat of such new county shall be fixed as provided by law for the fixing of county seats upon the organization of new counties.

COUNTY BOARDS.

SEC. 20. [Corporate names.]-Each county which has heretofore been, or may hereafter be established in this state, according to the laws thereof, shall be a body politic and corporate, by the name and style of, "The county of

and by that name may sue and be sued, plead and may be impleaded, defend and be defended against in any court having jurisdiction of the subject matter, either in law or equity, or other place where justice shall be administered.

SEC. 21. [County board.]-The powers of the county, as a body corporate or politic, shall be exercised by a county board, to wit: In counties under township organization by the board of supervisors, which shall be composed of the town and such other supervisors as are or may be elected pursuant to law; in counties not under township organization, by the board of county commissioners.

SEC. 22. [Powers of county.]-Each county shall have power: First. To purchase and hold the real and personal estate necessary for the use of the county, and to purchase and hold, for the benefit of the county, real estate sold by virtue of judicial proceedings in which the county is plaintiff, or is interested. Second. To sell and convey, or lease, any real or personal estate owned by the county. Third. To make all contracts and to do all other acts in relation to the property and concerns of the county, necessary to the exercise of its corporate powers.

SEC. 23. [Power of county boards.]—The county boards of the several counties shall have power: First. To take and have the care and custody of all the real and personal estate owned by the county. Second. To manage the county funds and county business, except as otherwise specifically provided. Third. To make all orders respecting the property of the county, to keep the public buildings insured, to sell the public grounds or buildings of the county, and purchase other grounds in lieu thereof. Fourth. To lay out, alter, or discontinue any road running through their county, and perform such duties concerning roads as may be prescribed by law. Fifth. To examine and settle all accounts against the county, and all accounts concerning the receipts and expenditures of the county. Sixth. To authorize the vacation of any city or village plat when the same is not within any incorporated city or village, on the petition of two-thirds of the owners thereof. Seventh. To change the name of any city or village plat on the petition of a majority of the legal voters residing therein, when the inhabitants thereof have not become a body corporate.

SEC. 23. Board can only exercise powers specially granted. 3 Neb. 42, 107. 4 Id. 157. 6 Id. 233, 460. 7 Id. 31, 258. 9 Id. 331. 10 Id. 32, 179. 15 Id. 311. Act judicially, 1 Neb. 382. 3 Id. 38. 6 Id. 116. But not necessary to enter formal judgment. 8 Neb. 440. Individually liable for wrongful application of funds: 4 Neb. 161. And for levy of taxes in excess of estimate: 13 Neb. 525. Have exclusive original jurisdiction of claims; and appeal lies from their decision: 6 Neb. 116, 203. 13 Id. 296. Cannot make fees of officers greater or less than what law fixes; duty to draw warrant for what law allows. 7 Neb. 132. Cannot bind county by warranty deed. 9 Neb. 525. Nor by mortgage. 2 Neb. 183. Discretion in allowance of costs in criminal cases. 10 Neb. 299. Removal from office. 5 Neb. 404. 10 Id. 456. 15 Id. 250. May employ expert to examine accounts of treasurer. 12 Neb. 639. 16 Neb. 34. Have general supervision over accounts of clerk and treasurer. 14 Neb. 203. Cannot issue certificate of indebtedness. 9 Neb. 452.

SEC. 24. [Public grounds, how sold.]-The county board shall not sell the public grounds as provided in the third subdivision of the preceding section, without having first submitted the question of selling such public grounds to a vote of the electors of the county.

SEC. 25. [Duties of the board.]-It shall be the duty of the county board of each county:

First. [Taxes.]-To cause to be annually levied and collected taxes authorized by law for county purposes, not exceeding one dollar and fifty cents on the one hundred dollars valuation, unless authorized by a vote of the people of the county, and in addition thereto sufficient to pay the interest, and create a sinking fund for the payment of the principal, of all indebtedness which existed at the adoption of the constitution, November 1, 1875.

Second. [Buildings.]-To erect or otherwise provide, when necessary, and the finances of the county will justify it and keep in repair, a suitable court house, jail, and other necessary county buildings, and to provide suitable rooms and offices for the accommodation of the several courts of record, the county board, clerk, treasurer, sheriff, clerk of the district court, and county superintendent, and to provide suitable furniture therefor. But no appropriation exceeding fifteen hundred dollars shall be made for the erection of any county buildings, without first submitting the proposition to a vote of the people of the county at a general election, and the same is ordered by two-thirds of the legal voters voting thereon. [Amended 1883, chap. XXVI.]

Third. [Fire-proof safes.]--To provide and keep in repair, when the finances of the county will permit, suitable fire-proof safes for the county clerk and county treasurer.

Fourth. [Stationery.]-To provide suitable books and stationery for the use of the county board, county clerk, county treasurer, county judge, sheriff, clerk of the district court, and county superintendent. [Amended 1883, chap. XXVI.]

Fifth. [Proceedings.]-To cause to be published at the close of each annual, regular or special meeting of the board, a brief statement of the proceedings thereof in one newspaper of general circulation published in the county, and also their proceedings upon the equalization of the assessment roll; Provided, That no publication in a newspaper shall be required unless the same can be done at an expense not exceeding one-third of the legal rate for advertising notices.

Sixth. [Estimate of expenses.]-At their regular meeting in January of each year, to prepare an estimate of the necessary expenses of the county during the ensuing year, the total of which shall in no instance exceed the amount of taxes authorized by law to be levied during that year, including the amounts necessary to meet outstanding indebtedness as evidenced by bonds, coupons, or warrants legally issued; and such estimate containing the items constituting the amounts shall be entered at large upon their records and published four successive weeks before the levy for that year, in some newspaper published and of general circulation in the county, or if none is published, then in some newspaper of general circulation therein, and no levy of taxes shall be made for any other purpose or amounts than are specified in such estimate as published, but any item or amount may be stricken from such estimate or reduced at the time the levy is made. If any levy shall be made in excess of such estimate, the tax shall not therefore be void, but the members of the county board and their sureties shall be jointly and severally liable upon their official bonds for the full amount of such excess, which shall be collected by civil action as in other cases, for the use of the

SEC. 25. Prior to the passage of this section, the county board could, if they had the necessary funds on hand not pledged for other uses, appropriate the same for erection of public buildings without a vote of the electors, although they could not pledge the credit of the county without such vote. 3 Neb. 405. When the board refuse to levy a tax clearly provided for by law, it may be compelled to do so by mandamus. 6 Neb. 463. Claims should not be audited unless there are funds or taxes levied to pay. 13 Neb. 527. Estimate for taxes should not include warrants unpaid out of former levies. 14 Neb. 23.- But see 12 Neb. 32.] Tax for "bridge fund" though not included in estimate held valid. 12 Neb. 314.

school fund of the county. If the members of the said board neglect to comply with any other provisions of this section the tax shall not therefore be void, but they shall each be liable to a penalty of five hundred dollars, to be recovered by civil action as in other cases, for the use of the school fund of the county.

Seventh. [Injuries to public property.]-That in all cases where any bridge or any public building, the property of any county within this state, shall be injured or destroyed by any person or persons, either negligently, carelessly, or wilfully and maliciously, it shall be the duty of the county board of the proper county, for and in the name of the county, to sue for and recover such damages as shall have occurred by reason thereof, and the money so recovered shall be paid into the treasury of the proper county, and be by the treasurer credited to the fund out of which such bridge or building was constructed or repaired.

SEC. 26. [Tax in addition to constitutional limit.]-Whenever the county board shall deem it necessary to assess taxes, the aggregate of which shall exceed the rate of one dollar and fifty cents per one hundred dollars valuation of the property of the county, except when such excess is to be used for the payment of indebtedness existing at the adoption of the constitution, the county board may, by an order entered of record, set forth substantially the amount of such excess required, and the purpose for which the same will be required, and if for the payment of interest or principal, or both, upon bonds, shall in a general way designate the bonds and specify the number of years such excess will require to be levied, and provide for the submission of the question of assessing the additional rate required, to a vote of the people of the county at the next election for county officers after the adoption of the resolution. If the proposition for such additional tax be carried, the same shall be paid in money, and in no other manner.

SEC. 27. [Submission to people.]-The mode of submitting questions to the people for any purpose authorized by law, shall be as follows: The whole question, including the sum desired to be raised, or the amount of the tax desired to be levied, or the rate per annum, and the whole regulation, including the time of its taking effect, or having operation, if it be of a nature to be set forth, and the penalty of its violation, if there be one, is to be published for four weeks in some newspaper published in the county. If there be no such newspaper, the publication is to be made by being posted up in at least one of the most public places in each election precinct in the county, and in all cases the notices shall name the time when such question will be voted upon, and the form in which the question shall be taken, and a copy of the question submitted shall be posted up at each place of voting during the day of election.

SEC. 28. [Same.]-When the question submitted involves the borrowing or expenditure of money, or issuance of bonds, the proposition of the question must be accompanied by a provision to levy a tax annually for the payment of interest, if any, thereof, and no vote adopting the question proposed shall be valid unless it likewise adopt the amount of tax to be levied to meet the liability incurred.

SEC. 29. [Canvass.-At the time specified in such notice, a vote of the qualified electors shall be taken in each precinct, at the place designated in such notice. The votes shall be received, and returns thereof made, and the same shall be canvassed by the same officers and in the same manner as required at each general election.

SEC. 30. [Vote-Record-Result.]-If it appears that two-thirds of the votes cast are in favor of the proposition, and the requirements of the law have been fully complied with, the same shall be entered at large by the county board upon the book containing the record of their proceedings, and they shall then have power to levy and collect the special tax in the same manner that the other county taxes are collected. Propositions thus acted upon cannot be rescinded. by the county board.

SEC. 81. [Tax to be a special fund.]—Money raised by the county board in pursuance to the provisions of the preceding sections of this act, is specially