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.

SEC. 21. [Duties of auditor.]-The auditor shall examine the statement and bonds so submitted to him, and if he be satisfied that such bonds have been voted in conformity to law, and are in all respects in due form, he shall record the statement and register the bonds in his office, and no such bonds shall be issued or be valid unless they shall be so registered and have endorsed thereon a certificate of said auditor and secretary of state, showing that such bonds are issued pursuant to law, the data filed in the office of said auditor being the basis of such certificate. [Id. § 2.]

Src. 22. [Registration-Taxes.]-Upon the registration of such bonds aforesaid, the auditor of public accounts shall certify the fact to the proper officers of such county, city, township or school, or school district, whose duty it shall be to enter the same upon the records of the county, city or township, as the case may be, and taxes for the payment of such bonds and the interest thereon shall be levied in the manner provided by law. [Id. § 3.]

CHAPTER 10.-BONDS AND OATHS-OFFICIAL.

SECTION 1. [Oath.]-All state, district, county, precinct, township, municipal and especially appointed officers, except those mentioned in section one, article 14, of the Constitution, shall, before entering upon their respective duties, take and subscribe the following oath, which shall be endorsed upon their respective bonds:

"I do solemnly swear that I will support the constitution of the United States, the constitution of the state of Nebraska, and faithfully and impartially perform the duties of the office of —, according to law, and to the best of my ability. So help me God."

If any such officer is not required to give bond, the oath shall be filed m the office of the secretary of state or of the clerk of the county, city, village or other municipal subdivision of which he shall be an officer. [1881 § 1, chap. 14.]

SEC. 2. Form-Obligee.]-All official bond of state officers must be in form, joint and several, and made payable to the state of Nebraska in such penalty and with such conditions as required by this act or the law creating or regulating the office.

SEC. 3. [Same-Bonds of county officers.]-All official bonds of county, township, school district and precinct officers must be in form, joint and several, and made payable to the county in which the officer giving the same shall be elected or appointed, in such penalty and with such conditions as required by this act, or the law creating or regulating the duties of the office.

SEC. 4. [Bonds of city and village officers.]-All official bonds of officers of cities, towns and villages, shall be in all respects as required by the last preceding section, except that they shall be made payable to the city, town or vil lage, in and for which the officers giving the same shall be elected or appointed, in such penalty as the city, town or village council or trustees may fix.

SEC. 5. [Bonds filed when.]-Official bonds, with the oath endorsed thereon, shall be filed in the proper office within the times as follows: Of all officers elected at any general election on or before the first Thursday after the first Tuesday in January next, succeeding the election; of all appointed officers within thirty days after their appointment; of officers elected at any special election, and city and village officers, within thirty days after the canvass of the votes of the election at which they were chosen.

SEC. 6. [Approval of bonds of state officers.-The official bonds of all state and district officers except governor shall be approved by the governor, and filed and recorded in the office of the secretary of state. The official bond of the governor shall be approved by the chief justice of the supreme court. The official bond of the secretary of state shall be filed and recorded in the office of the auditor of public accounts.

NOTE. "An act concerning official bonds and oaths." Approved, and took effect Feb. 18, 1881. For decision under the old law, G. S. 99, and relative to official bonds generally, see 1 Neb. 199. 4 Id. 564. 5 Id. 105. 6 Id. 531. 8 Id. 344. 9 Id. 237, 429. 10 Id. 293, 406, 433, 484, 524.

SEC. 7. [Approval of bonds of county officers.]-The official bonds of all county, precinct, and township officers shall be approved by the county board: Provided, The official bonds of the county commissioners or supervisors shall be approved by the county judge. The bonds of notary public shall be approved by the county clerk. All such bonds shall be filed and recorded in the office of the county clerk, except the bonds of the county clerk and the members of the county board, which shall be filed and recorded in the office of the county judge. The official bond of school district treasurer must be approved by the director and moderator and filed in the office of the clerk of the county.

SEC. 8. [Bonds of state officers.]-All official bonds of state officers shall be executed by the principal named in such bonds, with at least three sureties, who shall be residents of the state, and worth in the aggregate the amount named in such bond over and above their present indebtedness, and affidavits of the sureties showing the value of property owned by each, and subject to levy and sale upon execution in this state, shall be made and filed with the officer approving such bond.

SEC. 9. [ Bonds of county and other officers.]-All official bonds of county, precinct, and other officers, shall be executed by the principal named in such bonds, and at least two sufficient sureties who shall be freeholders of the county in which such bonds are given.

SEC. 10. [Record of bonds.-The officers with whom any official bonds are required by law to be filed, shall carefully record and preserve the same in their respective offices, and shall give certified copies thereof, when required under the seal of their office, and shall be entitled to receive for the same, the usual fee allowed by law for certified copies of records in other cases.

SEC. 11. [Approval.]-The approval of each official bond shall be endorsed upon such bond by the officer approving the same, and no bond shall be filed and recorded until so approved.

SEC. 12. [Obligation of bonds.]-All official bonds shall be obligatory upon the principal and sureties, for the faithful discharge of all duties required by law of such principal, for the use of any persons injured by a breach of the condition of such bonds.

SEC. 13. [Not void for informality.]-No official bond shall be rendered void by reason of any informality or irregularity in its execution or approval. SEC. 14. [Officers and attorneys not taken as sureties.]-No state or county officer, or their deputies, shall be taken as security on the bond of any administrator, executor, or other officer, from whom by law bond is or may be required, and no practicing attorney shall be taken as surety on any official bond, or bond in any legal proceedings in the district in which he may reside.

SEC. 15. [Neglect to give bond.]-If any person elected or appointed to any office shall neglect to have his official bond executed and approved as provided by law, and filed for record within the time limited by this act, his office shall thereupon ipso facto become vacant, and such vacancy shall thereupon immediately be filled by election or appointment as the law may direct in other cases of vacancy in the same office.

SEC. 16. [Persons filling vacancy.]-Any person appointed to fill a vacancy, before entering upon the duties of the office must give a bond corresponding in substance and form with the bond required of the officer originally elected or appointed, as herein provided.

SEC. 17. [Re-election of officers-New bond.-When the incumbent. of an office is re-elected or re-appointed he shall qualify by taking the oath and giving the bond as above directed; but when such officer has had public funds or property in his control, his bond shall not be approved until he has produced and fully accounted for such funds and property; and when it is ascertained that the incumbent of an office holds over by reason of the non-election or

SEC. 7. And see sec 4, subdivision 4, chapter 79, post, approved March 1, 1881.

non-appointment of a successor, or of the neglect or refusal of the successor to qualify, he shall qualify anew within ten days from the time at which his successor, if elected, should have qualified.

SEC. 18. [Sureties.]-No person shall be surety for the same officer for more than two successive terms of the same office.

SEC. 19. [Penalties in bonds.]-The following named officers shall give bonds with penalties of the following amounts, to wit: The governor $50,000. The lieutenant-governor $50,000. The auditor of public accounts $50,000. The secretary of state $50,000. The attorney general $50,000. The commissioner of public lands and buildings $50,000. The state treasurer not less than $600,000 and not less than double the amount of money that may come into his hands to be fixed by the governor. The superintendent of public instruction $50,000. The reporter of the supreme court $10,000. The private secretary of the governor $10,000. The deputy auditor $10,000. The deputy secretary of state $10,000. The deputy state treasurer $50,000. The deputy commissioner of public lands and buildings $10,000. The state librarian $10,000. The warden of the penitentiary $10,000. The deputy warden $5,000. The superintendent of the insane hospital $10,000. The assistant superintendent $5,000. The steward $5,000. The principal of the blind asylum $10,000. The principal of the deaf and dumb asylum $10,000. The superintendent of the reform school $10,000. The secretary of the board of regents of the state university $10,000. Each clerk of the district court not less than $5,000 or more than $10,000 to be determined by the county board. Each district attorney $5,000. Each county clerk not less than $5,000 or more than $10,000 to be determined by the county board. Each county treasurer not less than $10,000 and not less than double the amount of money that may come into his hands, to be fixed by the county board. Each county judge in counties having less than 6,000 inhabitants $5,000, over 6,000 and less than 20,000 inhabitants $10,000, over 20,000 inhabitants $50,000. Each sheriff in counties of less than 6,000 inhabitants $5,000 and over 6,000 inhabitants $10,000. Each county superintendent of public instruction $3,000. Each county surveyor $500. Each county commissioner or supervisor when the population does not exceed 10,000, $5,000, when the population does not exceed 15,000, $10,000, when the population exceeds 20,000, $15,000. Each county coroner $5,000. Each constable $1,000. Each justice of the peace $500. Each township clerk $500. Each township treasurer $5,000. Each assessor $500. Each school district treasurer $500 or not less than double the amount that may come into his hands, the amount to be fixed by the director and moderator of the district. Each notary public $2,000. Each road overseer $500.

SEC. 20. [Officers not mentioned-Deputies.]-Officers not enumerated in the preceding section, and who are or may be required to give bonds, shall give the same in such penalty as may be provided by law or fixed by the board of officers empowered to fix the same. Deputies shall, except as otherwise specially provided, give bonds in the same manner and for the same sum as their principals.

SEC. 21. [Responsibility of officers.]-Any officer or person who is intrusted with funds belonging to the state or any county thereof, which may come into his possession by any appropriation or otherwise, shall be responsible for the same upon his bond, and when any officer or person is intrusted with any such funds, and there is no provision of law requiring him to give a bond in a certain specified sum, he shall give bond in double the amount of the sum so intrusted to him, which in the case of state funds, shall be approved by the chief justice of the supreme court, and deposited in the office of the secretary of state; and in case of county funds, such bond shall be approved by the county commissioners and deposited in the county clerk's office. And no warrant shall be issued, or money paid over to such officer or person until said bond is filed as herein provided. The county commissioners of any one of the counties of this state may require the county treasurer to give additional freehold sureties whenever in the opinion of a