county in the district, and other officers of the state or county, upon all matters in which the state or county is a party or may be interested. [Id. § 3.]

SEC. 17. [Shall not receive fee or reward, etc.]-The district attorney shall not receive any fee or reward from, or on behalf of any prosecutor or other individual for services in any prosecution or business to which it shall be his duty to attend, nor be concerned as an attorney or counsellor for any party, other than the state or county, in any action depending upon the same state of facts, upon which any prosecution commenced but undetermined shall depend; nor shall any district attorney while in office, be eligible to, or hold any judicial office whatever. Id. § 4.]

SEC. 18. [Deputies.]-The district attorney may, in his discretion, appoint one or more deputies, for whose official acts, and fees, he shall at all times be responsible. [Id. § 5.]

SEC. 19. [Vacancy.]-In case of a vacancy in the office of district attorney, the governor of the state shall appoint some proper person to fill such vacancy until the nex genera election for state officers thereafter, and until his successor shall be elected anc qualified. When the district attorney or his deputy shall be absent from court when his services are required, the court may appoint a district attorney for the time being, who shall possess all the powers and perform all the duties and shall be entitled to receive the same fees as the district attorney until such district attorney shall appear in court; Provided, That if the district attorney is absent on other than business pertaining to the duties of his office, the fees paid to such appointed district attorney shall be deducted from the salary of the district attorney. [Amended 1869, 89.1

SEC. 20. [Duties before grand jury.]--It shall be the duty of the district attorney, whenever required by the grand jury, to appear before them and examine witnesses. He shall also draw and sign all indictments and other pleadings in which it shall be his duty to appear. [Id. § 7.]

SEC. 21. [Salary.]-The district attorney shall receive for his services a salary of fifteen hundred dollars per annum, which shall be paid quarterly upon the certificate of the judge of the judicial district to the auditor, who shall draw his warrant upon the treasurer of the state, for the amount so certified by the judge of the district. [Id. § 9.]

CHAPTER 8.-BANKS.

SECTION 1. [Report to auditor.]-Every bank, banking company, savings bank, and every corporation, firm or individual, engaged in banking or in carrying on the business of receiving money on deposit, buying and selling exchange, gold, silver, coin, bullion, uncurrent money, bonds of the United States, bonds of the state of Nebraska, and of the cities, counties, and school districts of said state; and every person, firm and corporation engaged in a general brokerage, loaning, or money deposit business, doing business in the state of Nebraska, shall annually, in the month of December, make report under oath to the auditor of public accounts of the state, of their condition, resources and liabilities. [1877 § 1, 204.]

SEC. 2. [Same-Contents.]-Every such report, verified by the oath of the president, cashier, partner, member, stockholder, or business manager of the bank, corporation, firm or individual doing business as aforesaid, shall contain a brief statement of its actual financial condition at the date of such report, the amount and kind of its property, and the nature and extent of its debts and liabilities; and said report shall be filed in the office of the auditor of public accounts on or before the last day of December of each year, and recorded by said auditor in a book provided for that purpose. [Id. § 2.]

SEC. 3. [False report-Penalty.]-Every bank, corporation, firm or indi

SEC. 18. Counties are not liable for pay of deputy district attorney. 10 Neb. 194.

SEC. 19. As to method and time of filling vacancies, see sections 103, 107, chapter 26, passed subsequent to this section.

SECS. 1-3. "An act to require banks and banking institutions to make an annual report of their resources and liabilities to the auditor of public accounts." Laws 1877, 204. Took effect June 1, 1877.

vidual, who shall fail or neglect to make the report required by this act, or who shall wilfully make a false report, shall forfeit to the state the sum of five hundred dollars, to be recovered in a civil action. [Id. § 3.]

SEC. 4. [Actions to recover public money loaned.]-That in all cases in which public moneys, or other funds belonging to the state, or to any county, school district, city or municipality thereof, have been deposited or loaned to any person or persons, corporations, bank, co-partnership, or other firm or association of persons, it shall be lawful for the officer or officers making such deposit or loan, or his or their successors in office, to maintain an action or actions for the recovery of such moneys deposited or loaned, and all contracts for the security or payment of any such moneys or public funds made shall be held to be good and lawful' contracts, binding on all parties thereto: Provided, Nothing herein contained shall be construed to in any manner affect the liability of any surety or signers of any official bond heretofore or hereafter given or made in this state. 1879 § 1, 156.]

SEC. 5. [Same-Pending actions.]-All actions heretofore brought by any public officer, either in his own name or officially, for the recovery of any public moneys heretofore loaned or deposited shall be sustained, and all remedies allowed in other cases, by attachment or otherwise, shall be admissible and allowed in such actions as in other cases. [Id. § 2.]

CHAPTER 9.-BONDS-MUNICIPAL.

STATE FISCAL AGENCY.

SECTION 1. [Designation of agency by governor.]-The governor is hereby authorized to designate some bank in the city of New York, as the state agency for the payment of bonds and coupons issued by the state or any county, township, precinct, city or school district, which are by their terms made payable in said city. [1875 § 1, 163.]

SEC. 2. [Bond of agency.]-Before establishing and designating such agency, the governor shall require such agency to give a bond in double the amount of moneys which said agency may have in its custody at any time, such bond to be approved by the governor and auditor, and filed in the office of secretary of state. [Id. § 2.]

SEC. 3. [Payments, how made-Commissions.]-The state treasurer, and such other officers as are by law designated for the purpose, are required to remit to the state agency, at least ten days before the day of maturity of any bonds or coupons payable in New York city, sufficient moneys out of the tax collected for the purpose, for the redemption of such bonds and coupons, and in addition thereto, a commission not exceeding one-eighth of one per cent. for the disbursement of the same, and all expenses for such commissions, exchange, and postage, shall be a proper charge against the state, county, city, township, precinct or school district, for which such moneys are remitted, and shall be allowed the treasurer in his settlement. [Id. § 3.]

SEC. 4. [Same-Notify officers of money received.]—On the receipt of any funds by the state agency it shall be the duty of such agency to notify the officer from whom received, of the receipt thereof; and immediately on the payment of such bonds or coupons for which funds were remitted, said coupons or bonds shall be cancelled, and returned to the officer from whom such funds were received. [Id., § 4.]

SEC. 5. [Same-Bonds payable at.]-It shall be the duty of the state

SECS. 4-5. "An act to provide for the collection of public funds and moneys," Laws 1879, 156. effect February 24, 1879. See 8 Neb. 67.

Took

SECS. 1-5. "An act to provide for the establishment of a fiscal agency for the state of Nebraska, in the city of New York, and prescribing the duties of officers in relation thereto." Laws 1875, 163. Took effect February 25, 1875.

NOTE.-See also cities of the first-class, cities of the second-class, counties and county officers, internal improvements, revenue, and schools. All acts of a special nature relating to this subject and applicable to particular cities, counties and school districts, are omitted from this volume.

auditor, immediately after the passage of this act, and the establishment of the agency provided herein, to publish a notice of the same, in some paper of general circulation in the city of New York for two weeks, and thereafter, all bonds and coupons of the state, or any county, city, township, precinct or school district in the state, which are by their terms payable at any particular bank in said city, shall be paid at such agency. [Id. § 5.]

REGISTRATION OF PRECINCT BONDS.

SEC. 6. [Precinct and school district bonds-Record by county clerk. From and after the passage of this law, it shall be the duty of precinct or township and school district boards or officers, after having first filed for record with the county clerk, the-question of submission, notice, and proof of publication, return of votes for and against, to register with the county clerk all precinct. or township and school district bonds voted and issued pursuant to the following act and sections of an act: "An act to enable counties, cities, and precincts to borrow money on their bonds, or to issue bonds in aid of works of internal improvement in this state, and to legalize bonds already issued for such purposes.' Approved February 15, 1869; and amendments thereto approved March 3, 1870. And sections 30, 31, and 32, of "An act to establish a system of public instruction for the state of Nebraska," approved February 15, 1869. [G. S. § 1, 883.]

SEC. 7. [Fees.]-It shall be the duty of the county clerk, in a book prepared for that purpose, to record the question of submission, notice and proof of publication, return of votes for and against; and the fee for so doing, to be paid by the precinct or township, or school district board, or officers, as the case may be, shall be the same as charged for the recording of deeds and mortgages. [Id. § 2.]

Sec. 8. [Registration-Fees.]-It shall be the duty of the county clerk, on presentation of any precinct or township, or school district bonds for registry, to register the same in a book prepared for that purpose, which register shall contain, First. The number, or name of the precinct or township, or school district. Second. The number of the bond. Third. The date of the bond. Fourth. To whom payable. Fifth. Where payable. Sixth. When due. Seventh. When interest is due. Eighth. Amount of bond. Ninth. Reference by page to the book provided for in section two, giving history of the bond. The county clerk shall receive a fee of twenty-five cents for every bond so registered. [Id. § 3.]

SEC. 9. [Duties of officers.]-It shall be the duty of all precinct or township, and school district boards, or officers, immediately after the passage of this act, to furnish the county clerks of their respective counties, with a statement of the amount of bonds heretofore issued by their precincts, townships, or school districts and not already paid, the date of each bond, when, where, and to whom payable, the amount, the rate of interest, and when and where it is payable; which bonds shall be registered by the county clerk, in conformity with section three of this act; and the fee for registering under this section shall be twentyfive cents for each bond. [Id. § 4.]

REGISTRATION AND REDEMPTION OF COUNTY BONDS.

SEC. 10. [Registration by county officers.-That the officers of any county in this state, issuing bonds, shall make registration in a book kept for that purpose, of the notice of election, manner and time of publication, questions of submission, and adoption of the proposition on account of which such bonds were issued; also of the date, amount, number, maturity, when payable, and where paya

SECS. 6-9. "An act to provide for the registration of precinct or township and school district bonds." G. S. 883. Cited 7 Neb. 497. Took effect Feb. 27, 1873. The provisions of this act applicable to school district bonds were repealed by Laws 1879, 175. See section 19, subdivision XV, chapter 79, post. See chapter 45.

SEC. 9. The amendment to this section made Feb. 25, 1875, Laws 1875, 185 was held unconstitutional, 9 Neb. 509, and is omitted. The substance of it was re-enacted in 1879 and appears in § 13, subdivision XV, chapter 79. The act entitled, "An act to declare the true intent and meaning of the expression "school district" [1877, 64] in the amendatory section [1875 § 1, 185] was also re-enacted in 1879 and appears in same subdivision.

SECS. 10-19. "An act to authorize the registration, collection and redemption of county bonds." Laws 1875, 169. Took effect Feb. 25, 1875.

ble and the rate of interest, and when and where payable, of such bonds; and shall, at the time of issuing the same, make out and transmit to the auditor of state, a certified statement of such registry, which shall be attested by the county clerk, under his official seal. Then the auditor of state, upon the receipt of such statement, shall, in a book kept by him for that purpose, make a faithful record of the same. [1875 § 1, 169.]

SEC. 11. [Statement of bonded indebtedness.]-It shall be the duty of the clerk of each county in this state, within sixty days from the taking effect of this act, and at such other times as the auditor of state may request, to make out, certify and transmit to such auditor, a full and complete statement of the bonded indebtedness of every description, of such county, at the date of such statement, particularly setting forth the nature of such bonds, and for what the same were issued, which shall be entered of record by the auditor of state, in the same manner as provided for in section one of this act. The county clerk shall receive the same compensation for his service rendered under the provision of section one and two of this act, as are allowed by law for a copy of like records, to be paid by said county. [Id. § 2.]

SEC. 12. [County bonds-Registration by auditor.]-Whenever the holder of county bonds shall present the same to the auditor of the state for registration, the auditor, upon being satisfied that such bonds have been issued according to law, shall register the same in his office, in a book to be kept for that purpose, in the same manner that such bonds are registered by the officers issuing the same, and shall, under his seal of office, certify upon such bonds the fact that they have been regularly and legally issued, and that such bonds have been registered in his office in accordance with the provisions of this act, for which registration and certificate the auditor shall be entitled to a fee of one-fourth of one per cent. upon the dollar for each bond so registered, to be paid by the holder thereof, the data filed in this office being the basis of such certificate. [Id. § 3.]

SEC. 13. [Auditor's certificate to clerk.]-When bonds of any county shall be so registered, the auditor of state shall, annually, on or before the second Monday of June in each year, ascertain the amount of sinking fund and interest accrued, and to accrue before the tax for the next succeeding year shall be levied, upon all bonds registered in his office, and shall certify the amount thereof to the clerk of the county in which such bonds were issued, specifically setting forth the amount thus due, and to become due for such year. Id. § 4.]

SEC. 14. [County bonds-Taxes to pay.-The clerk and recorder of any county, upon receiving such certified statement from the auditor of state, shall proceed to ascertain from the assessment roll of the county, the amount of taxable property in such county, and what per centage is required to be levied thereon to pay the said interest and to create a sinking fund, in compliance with the certificate of said auditor; and when so ascertained, shall levy such per centage upon the taxable property of such county, and shall place the same upon the tax roll of the county, in a separate column or columns designating the purposes for which said taxes are levied, and the said taxes shall be collected by the county treasurer in the same manner that other taxes are collected. [Id. § 5.]

SEC. 15. [Payment Investment Sinking fund.]-Upon the receipt of such moneys by the county treasurer, he shall, out of the same, at once proceed to pay off the interest accrued upon such registered bonds, at the place where such interest is made payable. The county treasurer shall cause to be surrendered the coupons for all interest thus paid, which coupons shall be filed with and cancelled by the county clerk, and his receipt taken therefor and retained by said treasurer. The moneys thus collected and remaining in the hands of the

SECS. 13, 14. These provisions are mandatory, and the authority to ascertain the amount of interest to be paid and to create a sinking fund to redeem bonds registered under this act is vested alone in the state anditor who must certify the proper amount to the county clerk, whose duty it becomes to levy and extend the tax on the tax list. No authority exists for commissioners to make such levy. 7 Neb. 492. But see section 77, chapter entitled Revenue, passed subsequent to these sections and secs. 20-22 this chapter.

county treasurer, after the payment of the said interest as herein provided except a sufficient amount to pay the accruing interest upon such bonds for the current year, shall be retained as a sinking fund for the final redemption of such bonds, and shall be, by the county treasurer, when so ordered by the county commissioners, invested as follows, to wit: First, in redeeming the bonds of the county issuing the same; Second, in the bonds of the state of Nebraska; Third, in the bonds of the United States, provided that the bonds thus purchased, shall in all cases be purchased at the lowest market price, after twenty days notice by publication in at least one newspaper published and in general circulation at the capital city or town of the state; the cost of which advertising at legal rates, shall be paid out of the sinking fund for the redemption of such bonds. [Id. § 6.] SEC. 16. [Payment, when and how made.]-When the interest and principal, or interest only, of such registered bonds are payable in New York city, or elsewhere, out of the state, payment shall be then made at the place so designated in such bond or coupon, or at the financial agency of the state for such purposes, and in order that the funds may not be misapplied, the county treasurer shall procure a draft for the amount, to be transmitted by drawing his check on some bank in this state, and both check and draft shall be so endorsed as to show upon what bond or bonds the funds shall be applied; or at the request of the party holding or owning said bonds, payment may be made at the office of said treasurer. [Id. § 7.]

SEC. 17. [Liability of treasurer.]-The tax and funds so collected shall be deemed pledged and appropriated to the payment of the interest and principal of the registered bonds herein provided for, until fully satisfied, and the county treasurer shall be liable on his official bond, for the faithful disbursements of all moneys so collected or received by him. [Id. § 8.]

SEC. 18. [Cancellation-Treasurer's fee for payment.]-That when any registered bonds shall mature, the same shall be paid off by the county treasurer, at the place where the same are payable, out of any money in his hands or under his control for that purpose, and when so paid the same shall be endorsed by the county treasurer on the face thereof, "Cancelled," together with the date of such payment; and thereupon be filed with the county clerk, who shall enter satisfaction of such bonds in the record where the same are registered. In case said bonds are payable out of the state, an allowance of one-fourth of one per cent. shall be made to the county treasurer for the expense attendant in making such payment, to be deducted from any money in his hands remaining after payment of such matured bonds. [Id. §9.]

SEC. 19. [Published statement by officers.]-The county treasurer and county clerk shall, when ordered by the county commissioners, publish a detailed statement of the business transacted by them under the provisions of this act. [Id. § 10.]

REGISTRATION OF BONDS VOTED BUT NOT ISSUED.

SEC. 20. [Statement to be made before issuance of bonds.]-It, shall be the duty of the proper officers of any county, township, precinct, city or school district in which any bonds, issued for work of internal improvement, have been heretofore voted under the authority of any law of this state, before the issuance of such bonds, to make a written statement of all proceedings relative to the vote upon the issuance of such bonds, the notice of the election, manner and time of publication, questions of submission, results of a canvass of the vote on the proposition on account of which it is proposed to issue such bonds, together with a full statement of the assessed valuation and total bonded indebtedness of the county, as well as the assessed valuation and total bonded indebtedness of the township, precinct, city or school district voting such bonds. Such statement shall be certified to under oath, by the proper board or city council, and be transmitted with the bonds proposed to be issued to the auditor of public accounts. [1879 § 1, 177.]

SECS. 20-22. "An act to provide for the registration of county, precinct, city or school district bonds heretofore voted but not issued." Laws 1879, 177. Took effect June 1, 1879.