known for loyalty, firmness, and uprightness, one registrar for each voting ward, or precinct, in each city of the first class, whose duty it shall be to register the names of all persons who shall claim to be entitled to the elective franchise, resident within each voting ward or precinct in such cities, in the manner herein prescribed; and the said registrar shall receive for his services the sum of three dollars ($3.00) per day for each and every day he shall necessarily be engaged in the duties devolving upon him by this act; Provided, That the per diem of carrying this act into effect shall not exceed the sum of forty dollars in any one ward, or precinct, in any one year, and any vacancy that may occur shall be filled by the governor, as herein provided. Each officer of registration shall, before he enters upon the duties of his office, take and subscribe the usual oath of office prescribed for state officers, and subscribe the same in the book of registration for his election district. [G. S. 885.]

SEC. 2. [Registrar's books.-The secretary of state shall cause to be prepared books of registration of names and facts required by this act; said books to be furnished by said secretary of state to the several county clerks of the counties which contain cities of the first class, and By said county clerks furnished to each registrar provided for in the first section of this act, at the expense of the cities in which such voting district may be situated; said books shall be so arranged as to admit of alphabetical classification of the names, and ruled in parallel columns, on which shall be entered,-First. The name of the person registered. Second. Sworn. Third. His age. Fourth. The place of his birth. Fifth. The time of his residence in the district, county and state. Sixth. If naturalized, the date of his papers and the court by which issued. Seventh. His qualifications. Eighth. Qualified voter.

SEC. 3. Registrar's oath-Duties.]-Said officers of registration shall register the name of every person resident in such election district, whom he knows to be a qualified voter, and entitled to registration, or who presents himself for that purpose, and after recording the surname and christian name, shall administer to the person so presenting himself the following oath, to wit:

"You do solemnly swear (or affirm) that you will fully and truly answer all such questions as shall be put to you, touching your place of residence, your qualifications as an elector, and your right to registration as such."

And enter in the proper column the facts whether such person has, or has not been sworn, the age of such person, the place of his birth, the time he has resided in the state, county, and voting district in which he seeks to be registered; if naturalized the date of his papers, and the court, state, and county where issued; if disqualified, the cause, or reason of disqualification, whether non-residence, non-age, alienage, lunacy, or non-compos-mentis, disloyalty, or bribery, the names of qualified voters, omitting from the column for that purpose the names of disqualified persons, and inserting in lieu thereof the names of one or more witnesses by whom the disqualification was proven.

SEC. 4. [Same.]-It shall be the duty of the officer of registration, before entering any name in the column of voters, to diligently inquire, and ascertain that none of the aforesaid causes of disqualification exist; and unless he shall become satisfied that none of the aforesaid causes of disqualification exist, he shall not enter his name as a voter in said eighth (8th) column, or registrar of qualified voters, but shall carefully exclude it therefrom.

SEC. 5. [Alien born citizens.]-The officer of registration shall not allow the name of any foreign born citizen, or resident to be entered in said eighth column, or register of qualified voters, unless his papers be produced, and exhibited to such officer, and by him endorsed with the date of their exhibition, or shall prove by his own oath or otherwise to the satisfaction of such officer that he is entitled to the elective franchise, and to be registered as a qualified voter, whereupon said registrar shall enter in the sixth column the facts required in the third section of this act.

Szc. 6. [Qualified voters.]—It shall be the duty of said officer of registra

tion to enter in said register of qualified voters the name of every person who shall apply to him to be registered, and who shall satisfy him that he is qualified to vote under the provisions of the election laws of the state, or who shall prove to his satisfaction that he will be of age, and so qualified to vote, on or before the day of the next ensuing election.

SEC. 7. [Registration-Time-Place.]-It shall be the duty of said officer of registration to sit at some convenient place in the voting district for which he is appointed, on the first Monday of September, of each year, and continue in session for that day or until he shall complete the list of voters, and shall give notice of the time and place of sitting, at least seven days before the day of sitting, by publication in some newspaper published in the city in which such registration is to be made, and in case of making a change in the place of sitting, he shall at once publish, in manner and form aforesaid, at least three days before sitting, notice of such change as herein prescribed. Said notice and publication to be paid for by the proper city.

SEC. 8. [Daily sessions.]--That said officer of registration, for the purpose of facilitating him in the discharge of his duties, shall sit on the days for registration, from 9 o'clock A. M., until 5 o'clock P. M.; Provided, however, That, in his discretion, he may take a recess at noon not to exceed one hour's time. SEC. 9. [Lists-Publication-Correction-Delivery.]-It shall be the duty of said officer of registration, as soon as practicable after the lists are complete as aforesaid, and before the fourth Monday of September, to make, or cause to be made, a certified list of all the names of persons duly registered by him as qualified voters in his election district, and cause the same to be written or printed, and made public by posting the same in at least three public places in his said election district where said registration has been made, and publish the same in some newspaper to be selected by him, if one be published in the city in which registration has been made, accompanying said list with a notice for all persons interested to appear before him at the place, and during the hours of registration, on the Monday, and as much longer as may be in his judgment be necessary of the next week preceding the week in which the election is to be held, to make additions, to correct any omissions, to strike off any name that is not entitled to the elective franchise, or other errors in said list, at which time the list of qualified voters shall be corrected and finally closed, and two copies of said corrected list or register of voters shall be made, and one copy thereof shall be deposited by the officer of registration with the county clerk of the county in which said registration is made, on or before the day of election, and the other copy shall be delivered to the judges of election for his said election district, in which said registration has been made. The county clerk shall file the list that is delivered to him, and preserve the same with the records in his office, subject to examination as other public records.

SEC. 10. Registrar's powers.]--That said officer of registration whilst discharging the duties imposed by this act, shall have and exercise the powers of a justice of the peace, for the preservation of order around the place of registration; can compel the attendance of witnesses for the purpose of ascertaining the qualifications of persons to be registered; he shall have power to issue summons, attachments, and commitments to any sheriff or constable, or special constable, appointed by him for the purpose, who shall serve such process, of [as] if issued by any court of record, or justice of the peace; such officer shall receive the same fees, and in the same manner as allowed by law for the same duties in criminal cases, but said officer of registration shall not receive any fee whatsoever, except that heretofore provided, as per diem, which shall be paid by their respective cities.

SEC. 11. [Change of residence.]-If any person who has been registered as a legal voter in one district, shall move into another, he shall take from the officer of registration a certificate of the facts of his registration and removal. Upon his satisfying the above named officers that he has removed, the certificate

shall issue, and shall be received by the judges of election as evidence of his right to vote, which certificate shall be returned with the poll books to the county clerk, and be filed by him as other county records, and preserved.

SEC. 12. Division of district.-In case any city shall be divided or in any other manner so arranged as to form portions of different election districts, for the election of a senator, member of the house of representatives, or other officer or officers, a person to be entitled to vote for such officer or officers, must have been a resident of that part of the city in which he offers to vote, the time required by law next preceding the election, and be registered therein as a qualified voter; in case of a division of a ward or precinct, registrars of the ward or precinct divided shall continue to act as though no division had taken place, each registrar acting as such in the new precinct or ward where his residence may be. Registrars shall be appointed where none exist in the newly created wards or precincts, and boards of registration shall be filled whenever required in said precinct in the same manner as registrars are originally appointed.

SEC. 13. [Unregistered voters disqualified Challenge to registered voter.}-The judges of election shall not receive or deposit the ballot of any person until they have first found his name on the list of qualified voters and have checked it thereon, and the same appearing on said list is sufficient evidence for the judges of election to receive and deposit the ballot, and no challenge shall be entertained.

SEC. 14. [Lists Examination.]-The clerks of the several counties in this state in whose office said list of qualified voters is deposited and filed, shall permit examinations of the list of qualified voters to be made, only in the manner allowed in relation to other records in his said office, and in his presence or in the presence of his deputy; Provided, however, That said lists are under no circumstances to be taken from said office, or in any manner altered or changed.

SEC. 15. [Violation of act by registrar-Penalty.-If any officer of registration shall knowingly, corruptly, and fraudulently, in violation of the provisions of this act, permit the name of any disqualified voter, he shall, upon conviction thereof, forfeit and pay a fine of not less than one hundred dollars, nor more than five hundred dollars, and in default of payment to be committed to the county jail till such fine is fully paid, each day in said jail counting as three dollars per day.

SEC. 16. [Same by county clerk.] That if any clerk of any county with whom said lists herein provided are required to be deposited, shall violate any of the provisions of this act, or make any changes or alterations in said lists, or suffer the same to be done by others except as herein provided for, or shall neglect any of the duties herein imposed on him, he shall, on conviction thereof, forfeit and pay a fine of not less than two hundred dollars, or more than one thousand dollars, to be collected from his official securities.

SEC. 17. [Same by judge of election.]-That if any judge of election. shall knowingly violate any of the provisions of this act, he shall, on conviction thereof, forfeit and pay a fine of not less than two hundred nor more than one thousand dollars, and shall be disqualified from holding office and from voting.

SEC. 18. [False swearing Penalty.]-That any person swearing falsely, in violation to any matters connected herewith, or swearing falsely in relation to any matter touching his qualifications as a voter and his right to be registered as such, shall, on conviction thereof, be deemed guilty of perjury, and shall be sentenced to the state penitentiary for not less than one nor more than eight years, and be disqualified from voting and holding office.

SEC. 19. [Application of act to all elections.]-This act shall apply to municipal as well as county and state elections, and to special as well as general elections; the said registrar shall sit for one day, or more if necessary, in the week preceding the holding of a municipai or special election, for the purpose of adding and correcting a registration already made; notice shall be given of said

SEC. 13. But see sec. 26 ante p. 260, passed subsequent to this section.

sitting as hereinbefore provided, and the same proceedings, so far as applicable, shall be observed as required in other cases provided in this act, except that the list when completed, shall be filed, in case of municipal elections, by the municipal clerk in his office as under the requirements of county clerks, and in case of municipal elections, the clerk of such incorporation shall draw his warrant on the treasurer thereof for the per diem of the registrar herein before named.

SEC. 20. [Deposition of register-Cities second class.-When any registrar shall resign or otherwise become disqualified, his book of registration shall be deposited with the county clerk of his county, and when the book of regis tration has been substantially filled, said registrar, upon depositing the same with the county clerk, is hereby authorized to draw another; Provided, The provisions of this act shall extend to and include the cities of Lincoln, Plattsmouth, Fremont, and Nebraska City.

SEC. 21. Registration in cities second class.]-That so much of the act entitled "An act to provide for the registration of voters in cities of the first class, and certain cities of the second class," approved, February 27th, 1873, as applies to the cities of "Nebraska City," "Lincoln," and "Fremont," be and the same is hereby repealed. [1875 § 1, 206.]

CHAPTER 77.-REVENUE.

ARTICLE I.-GENERAL PROVISIONS.

SECTION 1. [Property taxable.]-The property named in this section shall be assessed and taxed, except so much thereof as may be in this chapter exempted: First. All real and personal property in this state. Second. All moneys, credits, bonds, or stocks, and other investments, the shares of stock of incorporated companies and associations, and all other personal property, including property in transitu to or from this state, used, held, owned or controlled by persons residing in this state. Third. The shares of capital stock of banks and banking companies doing business in this state. Fourth. The capital stock of companies and associations incorporated under the laws of this state. [1879. § 1, 276.]

SEC. 2. [Property exempt.]-The following property shall be exempt from taxation in this state: First. The property of the state, counties, and municipal corporations, both real and personal. Second. Such other property as may be used exclusively for agricultural and horticultural societies, for school, religious, cemetery, and charitable purposes; Provided, That in the assessment of real estate, encumbered by public easement, any depreciation occasioned by such easement shall be deducted in the valuation of such property; Provided, further, That the increased value of lands by reason of live fences, fruit and forest trees grown and cultivated thereon, shall not be taken into account in the assessment thereof.

SEC. 3. [School lands.]-School lands sold under any provisions of any law of this state, or such as have been heretofore sold, shall not be taxable until the right to a deed shall have become absolute, except the value of the interest of such purchasers shall be taxable, which interest shall be determined by the amount paid and invested in improvements on such lands; Provided, That the increased value of such improvements by reason of live fences, fruit and forest trees, grown and cultivated on such lands, shall not be taken into account in assessing the value of such improvements.

SEC. 4. [Personalty, how valued.]-Personal property shall be valued as follows: First. All personal property, except as herein otherwise directed,

SEC. 21. "An act to repeal the law requiring the registration of voters in certain cities of the second class. Laws 1875, 206. Took effect Feb. 11, 1875. ART. I. "An act to provide a system of revenue." Laws 1879, 276. Taking effect Sept. 1, 1879 "A act to provide for the assignment of tax certificate." Laws 1875, 109, being superseded by sec. 117 this article, is omitted. SEC. 4. Debts due are "credits" and are to be assessed as property. 10 Neb. 161.

shall be valued at its fair cash value. Second. Every credit, for a certain sum, payable either in money or labor, shall be valued at a fair cash value for the sum so payable; if for any article of property, or for labor, or service of any kind, it shall be valued at the current price of such property, labor or service. Third. Annuities and royalties shall be valued at their then present total value.

SEC. 5. [Realty, how valued.-Real property shall be valued as follows: First. Each tract or lot of real property shall be valued at its fair value, estimated at the price it would bring at a voluntary sale thereof, where public notice had been given, and a payment of one-third cash and the balance secured by a mortgage upon the property. [Second.] Leasehold estates, including leases of school and other lands of the state, shall be valued at such a price as they would bring at a fair voluntary sale for cash. Third. Where a building or structure owned by a lessce is located on land leased from another, the same shall be valued at such a price as such building or structure would sell at a fair voluntary sale for cash.

SEC. 6. [Personalty, when listed.]-Personal property shall be listed between the first day of April and the first day of June of each year, when required by the assessor, with reference to the quantity held or owned on the first day of April, in the year for which the property is required to be listed. Personal property purchased or acquired on the first day of April shall be listed by or for the person purchasing or acquiring it.

SEC. 7. [Same-How listed.]-Personal property shall be listed in the manner following: First. Every person of full age and sound mind, being a resident of this state, shall list all his moneys, credits, bonds, or stocks, shares of stock of joint or other companies (when the capital stock of such company is not assessed in this state,) moneys loaned or invested, annuities, franchises, royalties, and other personal property. Second. He shall also list all moneys and other personal property invested, loaned, or otherwise controlled by him as the agent or attorney, or on account of any other person or persons, company, or corporation whatsoever, and all moneys deposited subject to his order, check, or draft, and credits due from or owing by any person or persons, body corporate or politic, whether in or out of the county. Third. The property of a minor child shall be listed by his guardian; if he have no guardian, then by the father, if living; if not, by the mother, if living; and if neither father nor mother be living, by the person having such property in charge. Fourth. The property of any other person under guardianship by his guardian; or if he has no guardian, by the person having charge of such property. Fifth. The property of a wife, by her husband, if of sound mind; if not, by herself. Sixth. The property of a person for whose benefit it is held in trust, by the trustee; of the estate of a deceased person, by the executor or administrator. Seventh. The property of corporations whose assets are in the hands of receivers, by such receivers. Eighth. The property of a body politic or corporate, by the president, or proper agent or officer thereof. Ninth. The property of a firm or company, by a partner or agent thereof. Tenth. The property of manufacturers and others in the hands of agent, by and in the name of such agent, as merchandise.

SEC. 8. [Same- Where listed.]- Personal property except such as is required in this chapter to be listed and assessed otherwise, shall be listed and assessed in the county, precinct, township, city, or village where the owner resides. The capital stock and franchises of corporations, and persons, except as may be otherwise provided, shall be listed and taxed in the county, precinct, township, city, or village where the principal office or place of business of such corporation or person is located in this state. If there be no principal office or place of business in this state, then at the place in this state where any such corporation or person transacts business.

SEC. 9. [Farm property.]-When the owner of live stock or other personal property connected with a farm does not reside thereon, the same shall be listed and assessed in the county, township, or precinct where the farm is situated;