each town lot the sum of ten cents, to defray the expenses of advertising, which sum shall be added to the amount due on said land or town lot for taxes, and collected in the same manner as the taxes. SEE. 2. That section one hundred and nine Act repealed. Comp. Stat., 420. (109), of chapter seventy-seven (77), of the Com- 1399, 320. piled Statutes of Nebraska of 1881, be and the same is hereby repealed. Approved, March 6th, A. D. 1885. CHAPTER 74. 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. Be it enacted by the Legislature of the State of avoiding SECTION 1. That any person who shall re- Penalty for move personal property or cause the same to listment. 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, Words construed. Emergency clause. 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 ($100) dollars. SEC. 2 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. SEC. 3. Whereas an emergency exists this act shall take effect and be in force from and after its passage. Approved March 4th, A. D. 1885. CHAPTER 75. Preamble. 13 Neb., 235. 14 Neb., 54. AN ACT to refund to different counties of the the State of Nebraska the amount of state taxes collected under protest, and paid into the state treasury, and afterwards refunded by the counties to taxpayers. WHEREAS, In accordance with the provisions of sections 144 and 145, page 427 compiled statutes of Nebraska, of an act entitled “An act to provide a system of revenue," approved March 1st, 1879, some of the counties of this state have refunded to certain taxpayers taxes which were illegally assessed and paid under protest, and which said taxes had been paid into the state treasury, therefore Be it enacted by the Legislature of the State of commissioners SECTION 1. That it shall be the duty of the Duty of county board of county commissioners of all the counties desiring to avail themselves of the benefits of this act to cause the county clerk and county treasurer of each county, on or before the first day of January, 1886, to certify to the auditor of public acccounts the amount of state taxes so refunded to tax payers, which had been illegally assessed and paid under protest into the state treasury, giving the name of each taxpayer to whom taxes had been refunded, the date when so refunded, and the grounds upon which said taxes were refunded by said county treasurer upon order of the board of county commissioners. Duties. SEC. 2. It shall be the duty of the auditor Auditor. of public accounts, upon the receipt of such certificate, to issue his warrant upon the general fund of the state, in favor of the county treasurer of such county for the amount so certified and certify to the county clerk of such county the date and the amount of the said warrant so issued, which amount shall be charged to said county treasurer by said county clerk. of $2,000. SEC. 3. There is hereby appropriated out of Appropriation the general fund of the state two thousand dollars ($2,000), or so much thereof as will be necessary, to pay said warrants. Approved March 5th, A. D, 1885. CHAPTER 76. Section lines declared public roads. Act repealed. Comp. Stat., 444. AN ACT to amend section forty-six of chapter seventyeight of the Compiled Statutes of Nebraska, 1881, entitled "Roads." Be it enacted by the Legislature of the State of SECTION 1. That section forty-six of chapter seventy-eight of the compiled statutes of Nebraska, 1881, entitled "Roads," be amended so as to read as follows: SEC. 46. The section lines are hereby declared to be public roads in each county in this state, and the county board of such county may, whenever the public good requires it, open such roads without any preliminary survey, and cause them to be worked in the same manner as other public roads; Provided, That any damages claimed by reason of the opening of any such road, shall be appraised and allowed as nearly as practicable in the manner hereinbefore provided; and Provided further. That the county board before opening such section line, road, shall direct the county surveyor to perpetuate the existing government corners along such line, by planting monuments of some durable material with suitable witnesses whenever practicable, and make a record of the same. SEC. 2. That said section 46 of said chapter 78 aforesaid as now existing, and all acts and parts of acts inconsistent with this act be and the same are hereby repealed. clause. SEC. 3. Whereas an emergency exists this Emergency act shall be in force and take effect from and . after its approval and passage according to law. Approved March 7th, A. D., 1885. CHAPTER 77. AN ACT to prohibit the obstructing roads and highways. Be it enacted by the Legislature of the State of fence across SECTION 1. That from and after the passage Barb wire of this act it shall be unlawful for any person road. to build a barbed wire fence across or in any plain traveled road, or track in common use either public or private, in this state, without first putting up sufficient guards to prevent either man or beast from running into said fence. building. SEC. 2. Any person violating the provisions Penalty for of the foregoing section shall be guilty of a misdemeanor and fined not less than five ($5.00) nor more than twenty-five ($25.00) dollars, and shall be liable for all damages that may accrue to the party damaged by reason of said barbed wire fence. Approved March 5th, A. D. 1885. |