On failure for five years from date of certificate of tax sale to demand deed or commence action of foreclosure thereon, the same shall cease to be valid or of any force whatever either as against person holding title adverse thereto, and all other persons, and as against the State, county, and all other municipal subdivisions thereof. Property in the hands of an agent will be listed where agent does business. Money of a non-resident in the hands of an agent in this State is taxable.

The statute of limitations does not begin to run against a tax lien until the title acquired by the tax deed has failed.

Inheritance Tax. - All property in the State which shall pass by inheritance or will, or interest therein or income therefrom, or by grant or gift made in contemplation of death or with intent to have effect after death, shall be subject to a tax as follows: When the value of an estate exceeds ten thousand dollars, then on the excess one dollar on each one hundred dollars or less passing to any father, mother, husband, wife, child, brother, sister, wife or widow of son, or husband of daughter, or any child regularly adopted, or recognized for ten years, or to any lineal descendant; when the amount passing to any uncle, aunt, niece, nephew, or other lineal descendant of the same, shall exceed two thousand dollars, then two dollars on each one hundred dollars of the excess; when passing to any party other than as above, two dollars on each one hundred dollars or less; on all estates up to ten thousand dollars and less, three dollars; of ten thousand dollars to twenty thousand dollars, four dollars; of twenty thousand dollars to fifty thousand dollars, five dollars; of more than fifty thousand dollars, six dollars; but no tax on an estate valued at less than five hundred dollars.

Testimony. -See Evidence.

Trust Deeds. - Mortgages are considered preferable, because a trust deed to secure the payment of money can be enforced only by treating it as a mortgage and foreclosing it by action the same as a mortgage. See Mortgages, this point mooted. (Webb v. Hoselton, 4 Neb. 308; Hurley v. Estes, 6 Ib. 386.)

Wills In writing shall be signed by the testator, or by some person in his presence, and by his express direction, and attested and subscribed in his presence, by two or more competent witnesses. Nuncupative wills are allowed under stringent statutory regulations. Every person of full age and sound mind may devise or dispose of his or her property by will as he or she may see fit. There are no restrictions upon the power of disposition." All wills which shall have been duly proved and allowed in any of the United States, or in any foreign country or state, according to the laws of such state or country, may be admitted to probate in this State.

Wills shall be recorded in the office of the register of deeds of the county where the land lies.

Married women can make wills same as other persons. See Married Women.

No will shall be effectual to pass real or personal property in Nebraska unless it shall have been duly proved and allowed in this State.

No decisions in State as to validity of typewritten wills. Such wills have been probated.

LAWS OF NEVADA

RELATIVE TO THE

COLLECTION OF DEBTS,

TAKING OF DEPOSITIONS, ETC.

REVISED EXPRESSLY FOR HUBBELL'S LEGAL DIRECTORY, DECEMBER 1, 1906, BY DETCH AND CARNEY, OF GOLDFIELD, NEVADA.

Acknowledgments.

See Deeds.

Actions.-There is in this State but one form of civil action. In such action the party complaining shall be known as the plaintiff, and the adverse party as the defendant.

An action in the district court is commenced by filing a complaint with the clerk of the ceart, and the issuance of a summons thereon. The defendant may appear, answer, er demur, and waive summons. In the district court, when the summons is served on defendant in the county in which the action is commenced, he has ten days in which to fite answer or demur to the complaint. If served within the district, but in another county than that in which the action is commenced, twenty days. If served out of the district, forty days. If defendant fails to appear and interpose defense within the several periods above named, judgment may be entered against him. Summons may be issued within one year after filing the complaint by the clerk (under seal of the court), or by plaintiff's attorney.

Relative to actions in justices' courts, see, under that head, Court Calendar for Nevada. Administration of Decedents' Estates. -See Claims against Estates of De

ceased Persons.

Affidavits. An affidavit taken in another State, or in a Territory of the United States, to be used in this State, shall be taken before a commissioner appointed by the governor of this State to take affidavits and depositions in such other State or Territory, or before any notary public or judge of a court of record having a seal. An affidavit taken in a foreign country to be used in this State shall be taken before an ambassador, minister, or consul of the United States, or before any judge of a court of record having a seal in such foreign country. When an affidavit is taken before a judge of a court in another State, or in a Territory of the United States, or in a foreign country, the genuineness of the signature of the judge, the existence of the court, and the fact that such judge is a member thereof, shall be certified by the clerk of the court under the seal thereof.

The testimony of a witness out of the State may be taken at any time after service of summons, or appearance of defendant in an action, or after a question of fact has arisen in a special proceeding.

A commission is issued under seal of the court, upon an order of the court or judge, after five days' notice to the other party. If the parties do not agree upon a person as commissioner, the commission is issued to a judge or justice of the peace selected by the court, or to a commissioner appointed by the governor of this State to take affidavits and depositions in other States. The interrogatories will be settled by the court, if the parties disagree as to their form. The parties may agree to dispense with the written interrogatories.

A trial shall not be postponed on account of a deposition not returned, except upon evidence satisfactory to the court that the testimony is necessary, and that proper diligence has been used to obtain it. Justices of the peace may issue commissions. See Depositions. Aliens. Any non-resident alien, except subjects of the Chinese Empire, person, or corporation may take, hold, and enjoy any real property, or any interest in lands, upon the same conditions as any resident citizen.

Appeals. Civil Actions. From a final judgment in an action or special proceeding within one year after the rendition of judgment. From a judgment rendered on an appeal from an inferior court, within ninety days after rendition. From an order granting or refusing a new trial, granting or dissolving an injunction, refusing to grant or dissolve an injunction, from an order dissolving or refusing to dissolve an attachment, and from any special order made after final judgment, within sixty days after the order is made and entered in the minutes. From an interlocutory judgment or order in cases of partition which determines the rights of the several parties, and directs partition, sale, or division to be made, within sixty days after the rendition of the same. The above applies to all original cases in our district courts, and the appeal is always to the supreme court, and also to all cases appealed to the district court from a justice's court wherein the legality of any tax, assessment, impost, or fine is in issue, in which cases the further appeal to the supreme

court is allowed.

All cases commenced in a justice's court may be appealed to the district court of the

county, the appeal to be taken within thirty days after the rendition of judgment; and where the cause involves the legality of any tax, assessment, impost, or fine, the further appeal is granted as above shown. The trial in the district court upon appeal from jus

tice's court is one de novo.

Criminal Cases. To the supreme court, upon questions of law alone, from a judgment in a district court, the appeal to be taken within three months after the judgment is rendered.

Appeals to district court from justices' courts is made by filing a notice of appeal and giving a stay bond in double the amount of the judgment appealed from if a stay is claimed. An appeal from a justice's court shall not be effectual for any purpose unless an undertaking be filed within five days after the filing of notice of appeal, with two or more sureties in the sum of one hundred dollars, gold coin of the United States, for the payment of costs on the appeal.

Appeals to district court from justices' courts is made by filing notice of appeal within five days after entry of judgment, and giving of stay bond if stay is claimed.

The trial upon appeal is one de novo.

Arrest. The defendant may be arrested: 1st. In an action for the recovery of money or damages, on a cause of action arising upon a contract, express or implied, when the defendant is about to depart from the State with intent to defraud his creditors, or when the action is for libel or slander. 2d. In an action for a fine or penalty, or for money or property embezzled, or fraudulently misapplied or converted to his own use by a public officer, or an officer of a corporation, or an attorney, factor, broker, agent, or clerk, in the course of his employment as such, or by any other person in a fiduciary capacity, or for misconduct or neglect in office; or in professional employment, or for a willful violation of duty. 3d. In an action to recover the possession of personal property unjustly detained when the property or any part thereof has been concealed, removed, or disposed of, so that it cannot be found or taken by the sheriff. 4th. When the defendant has been guilty of fraud in contracting the debt, or incurring the obligation for which the action is brought. 5th. When the defendant has removed or disposed of his property, or is about to do so, with intent to defraud his creditors.

An order for the arrest of the defendant shall be obtained from the judge of the court in which the action is brought. The order may be made whenever it shall appear to the judge by the affidavit of the plaintiff, or some other person in his behalf, that a sufficient cause of action exists, and the case is one of those herein before mentioned. The affidavit shall be either positive, or on information and belief, and it shall state the facts upon which the information and belief is founded. When the order is made the affidavit shall be filed with the clerk of the court. Before making the order, the judge shall require an undertaking on the part of the plaintiff, with two or more sureties, conditioned that if the defendant recover judgment, the plaintiff will pay all costs and damages that may be awarded to the defendant, not exceeding the amount named in the undertaking, which shall be at least five hundred dollars. Each of the sureties shall annex to the undertaking an affidavit that he Is a resident and householder or freeholder within the State, and that he is worth double the amount specified in the undertaking, over and above all his debts and liabilities, exclusive of property exempt from execution.

The defendant, after arrest, may be released at any time before judgment, on giving bail, or depositing with the sheriff the amount mentioned in the order of arrest. If money be deposited by the defendant, bail may be given, and the money refunded to him. The qualifications of bail shall be, that each shall be worth the amount specified in the order of arrest, over and above all his debts and liabilities, exclusive of property exempt from execution, and shall be a resident and freeholder or householder within the county. The bail may surrender the defendant to the sheriff at any time before judgment.

In justices' courts a party arrested may demand an immediate trial, and if the demand is made, the trial shall not be delayed beyond three hours, unless the court is engaged in another trial.

Assignments.

See Insolvent Laws and Assignments.

Attachment. The plaintiff, at the time of issuing the summons, or at any time afterwards, may have the property of the defendant attached as security for the satisfaction of any judgment that may be recovered, unless the defendant gives security to pay such judgment: 1. In an action upon contract for the direct payment of money made, or by the terms thereof payable in this State, which is not secured by mortgage, lien, or pledge upon real or personal property situated or being in this State, and if so secured when such security has been rendered nugatory by the act of the defendant; 2. In an action against a defendant not residing in this State; 3. In an action by a resident of this State for the recovery of the value of property where such property has been converted by a defendant without the consent of the owner; 4. Where a defendant has absconded, or is about to abscond, with the intent to defraud his creditors; 5. Where a defendant conceals himself so that service of summons cannot be made upon him; 6. Where a defendant is about to remove his property, or any part thereof, beyond the jurisdiction of the court with the intent to defraud his creditors; 7. Where a defendant is about to convert his property, or any part thereof, into money, with the intent to place it beyond the reach of his creditors; 8. Where a defendant has assigned, removed, disposed of, or is about to dispose of, his property or any part thereof, with the intent to defraud his creditors; 9. Where a defendant

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has fraudulently or criminally contracted the debt or incurred the obligation for which suit has been commenced. The clerk of the court shall issue the writ of attachment upon receiving and filing an affidavit by or on behalf of the plaintiff, showing the nature of the plaintiff's claim, that the same is just, the amount which the affiant believes the plaintiff is entitled to recover, and the existence of any one of the foregoing grounds for an attach

ment.

Chattel Mortgages.- No mortgage of personal property shall be valid for any purpose against any other person than the parties thereto, unless possession of the mortgaged property be delivered to and retained by the mortgagee, or unless the mortgage be recorded in the office of the county recorder of the county where the property is situated, and also ir the county where the mortgagor resides.

A mortgage upon personal property including growing crops, executed, acknowledged, and recorded, shall be valid against third parties without such delivery of possession, provided that no such mortgage shall be valid for any purpose as against other than the parties thereto, unless there be appended or annexed thereto the affidavits of the mortgagor and mortgagee, or some person in their behalf, setting forth that the mortgage is made in good faith, and given for a debt actually owing from the mortgagor, stating the amount and character of such debt, and that the same is not made or received with intent to hinder, delay, or defraud any creditor of the mortgagor; provided that a chattel mortgage upon a growing crop may be executed as well before as after the crop is planted; and when executed before the crop is planted, it shall be expressed in the mortgage that it is the intention of the parties that the same shall take effect upon the crops when planted; provided that no - Letters of administration chattel mortgage shall be given or be valid for a less sum than one hundred dollars. Claims against the Estates of Deceased Persons. are granted to: 1, surviving husband or wife, or such person as he or she may request to have appointed; 2, the children; 3, the father or mother 4, the brother; 5, the sister; 6, the grandchildren; 7, any other of the kindred entitled to share in the distribution of the estate; 8, the creditors; 9, the public administrator; 10, any of the kindred, not above enumerated, within the fourth degree of consanguinity; 11, any person or persons legally competent. Males are preferred to females, and relatives of the whole blood to those of the half blood.

Bond must be given in not less than the value of the personal property, including rents and profits, with two sureties. An additional bond may be required when real estate is

sold.

Every executor or administrator shall, immediately after his appointment, cause to be published, in some newspaper published in the county, a notice of his appointment as such executor or administrator.

Debts are paid as follows: 1. Funeral expenses. 2. Expenses of last sickness. 3. Debts 4. Judgment rendered against having preference by the laws of the United States. deceased in his lifetime, and mortgages in order of their date. 5. All other demands against the estate.

Within thirty days after the judge has acted upon the claims filed against the estate, the executor or administrator shall file his first account, under oath, of his administration. Such account shall be itemized, showing the amount of money received and expended by him; the amount of all claims filed against the estate; the names of all claimants; the claims, if any, rejected, and all other matters necessary to show the conditions of the affairs of the estate. All persons having claims against the deceased must, within three months after the first publication of the notice of the appointment of the executor or admin. istrator, file the same, with the necessary vouchers, with the clerk of the court, who shall file and register each claim. When the inventory shows a valuation not exceeding five hundred dollars, the entire estate shall by an order or decree of the court be set apart for the use and support of the surviving husband or wife and minor children of deceased, or for the support of the minor child or children, if there be no surviving husband or wife, and there shall be no further administration. When it shall appear by affidavit or otherwise that the value of the whole estate does not exceed two thousand dollars, it shall be in the discretion of the judge or court to order a summary administration of such estate, and dispensing with all regular proceedings and notices, except the notice of appointment of the executor or administrator. Creditors of such an estate must file their claims due, or to become due, with the clerk, within forty days after the first publication of said notice. Oath must be taken that the claim is just and due and that no part has been paid. The above limitation does not apply to claimants out of the State who had not actual notice, but they may present their claims at any time before a decree of distribution is entered. See Proof of Claims. Claims, Proof of. Conditional Sales. - No special statute. Consignments. Corporations.

- No statutes concerning consignments.

The legislature of 1903 enacted a new corporation law, to encourage foreign and domestic corporations to incorporate under the laws of this State; the law is very liberal and allows great latitude to corporations and gives them ample power to carry on the enterprises for which they have been created; the act itself covers forty-two pages of the Statutes, and all its provisions cannot be covered in this synopsis.

Any number of persons, not less than three, may associate to establish a corporation for the transaction of any lawful business, or to promote or conduct any legitimate object or

purpose under the provisions of and subject to the requirements of this act as hereinafter provided; except to carry on within this State an insurance business, or that of a surety company, or that of a railroad company other than a street railroad; but corporations may be formed for the purpose of carrying on these occupations, if operated wholly without the State of Nevada. To form a corporation any three or more persons shall make, sign, and acknowledge, before some person competent to take the acknowledgments of deeds, and file and have recorded in a book provided for that purpose, in the office of the clerk of the county in which the principal place of business of the company is intended to be located, articles of incorporation, or a certificate of incorporation, and file a certified copy, under the hand of the clerk and seal of said county, in the office of the secretary of state, of said articles or certificate of incorporation. The said certificate shall set forth: 1. The name of the corporation (which name shall end with the word incorporated or shall contain one of the following words, used therein as a substantive or noun, association," "company," "corporation," "club," "society," or "syndicate") shall be such as to distinguish it from any other formed or incorporated in this State or engaged in the same business, or promoting or carrying on the same objects or purposes in this State. 2. The name of the county and of the city and town and of the place within the county, city, or town in which its principal office or place of business is to be located in this State (giving street and number if practicable). 3. The nature of the business, or object or purpose proposed to be transacted, promoted, or carried on by the corporation. 4. The amount of the total authorized capital stock of the corporation, which shall not be less than two thousand dollars; the number of shares into which the same is divided, and the par value of each share; the amount of subscribed capital stock with which it will commence business, which shall not be less than one thousand dollars; the amount actually subscribed and the amount actually paid up if any; and if there be more than one class of stock created by the certificate of incorporation, a description of the different classes with the terms on which the respective classes of stock are created, and the amount of each class subscribed and the amount paid thereon; provided, however, that the provisions of this paragraph shall not apply to corporations not for profit, for which it is desired to have no capital stock; in case any such corporation desires to have no capital stock, it shall be so stated and the conditions of membership shall be also stated. 5. The names and post-office addresses and residences of each of the original subscribers to the capital stock and amount subscribed by each, or if there be no stock, of the original incorporators. 6. The period, if any, limited for the duration of its existence. 7. Whether the members of its governing board shall be styled directors or trustees of the corporation and the number of such trustees or directors, which shall not be less than three. 8. Whether or not capital stock, after the amount of the subscription price or par value has been paid in, shall be subject to assessment to pay debts of the corporation, and unless provision is made in such original certificate or articles of incorporation for assessment on paid-up stock, no paid-up stock and no stock issued as fully paid up shall ever be assessable or assessed, and the articles of incorporation shall not be amended in this particular. The certificate or articles of incorporation may also contain any pro visions which the incorporators may choose to insert for the regulation of the business and for the conduct of the affairs of the corporation, and any provisions creating, defining, limiting, and regulating the powers of the corporation and the rights, powers, or duties of the directors, the stockholders, or any classes of the stockholders, or holders of the bonds or other obligations of the corporation, or providing for governing the distribution or division of the profits of the said corporation; provided such provisions are not contrary to the laws of this State.

Upon filing the certificate with the secretary of state and paying the fees he will issue a certificate of these facts, and from the date of the certificate the corporation is formed, and the certificate shall be prima facie evidence of the existence of the corporation.

Fees of secretary of state for certificate of articles of incorporation, ten cents for each thousand dollars of the total amount of the capital stock authorized, but in no case less than ten dollars.

Corporation can issue different kinds of stock; must maintain office in the State of Nevada; may change the nature of its business, change its name, increase or decrease its capital stock, change the par value of its shares, change the location of its principal office in this State, extend its corporate existence, change the number of directors, create one or more classes of preferred stock, and make such other changes or alterations as may be desired by complying with the provisions of this act. No stock or bonds issued by any corporation organized under this act shall be taxed by the State of Nevada when the same shall be owned by non-residents of this State or by foreign corporations.

Service of legal process upon corporations created under this act shall be made by delivering a copy personally to the president, cashier, secretary, or resident agent of such corporation, or by leaving the same at the principal office or place of business in this State, and must be delivered at least thirty days before return of process when left at principal place of business or office of corporation. Stockholders are liable for the amount of their unpaid subscriptions to the capital stock owned by them, until their subscriptions are fully paid. No action can be maintained in this State against any stockholder, officer, or director of any domestic corporation for or upon any debt, default, or obligation of the corporation for any statutory personal liability, if such statutory personal liability be created by or arise from the statutes, laws of the United States or of any State, Territory, colony, or foreign country.