Duty of
Auditor.

County

shall be forwarded by the Auditor to the County Clerk of each county on or before the fifteenth day of January of each year. SEC. 79. Each County Treasurer is required to keep a book warrant called the "warrant book," in which he shall enter every State, shall be en- county road, or other warrant or order by him paid, or received in

treasurer's

book, what

tered

therein.

Form.

payment of taxes, specifying the date at which the same was received and cancelled, from whom received, the payee or person in whose favor it was drawn, its number and date, the amount for which it was originally drawn, the total amount of endorsements or payments made thereon, the principal sum for which it was received, the interest allowed, and the total amount for which it was received; and the Treasurer shall keep his account of warrants and orders by him received for and on account of taxes, separate and distinct from such as are by him paid in cash, and in another and separate place he shall enter an account of all endorsements made on warrants or orders in part payment thereof. Such warrant book shall be in the following form, to-wit:

Issuing of false tax receipt,

A high crime and misdemeanor.

Penalty.

Making tax receipt dif

stub receipt

the State a

crime.

SEC. 80. If any County Treasurer in this State, or his deputy' or any other person, shall knowingly or wilfully make, issue and deliver any tax receipt, or duplicate tax receipt, and therein designate any part or parts of the amount thereof as being paid in war_ rants or orders when the same was or were paid in cash, such Treasurer, or deputy Treasurer, or other person, shall be deemed guilty of a high crime and misdemeanor, for which he may be indicted by a grand jury, and on conviction thereof before any court of competent jurisdiction in this State, he shall be sentenced to imprisonment in the penitentiary for a term of not less than one year nor more than five years, in the discretion of the court.

SEC. 81. If any County Treasurer in this State, or his deputy, ferent from or any other person, shall knowingly or wilfully make, issue and to defraud deliver any tax receipt, required by section forty of this chapter to be issued, by fraudulently making the tax receipt different in amount from the stub receipt, with intent to defraud the State of Nebraska, or any county in said State, or any person or persons whomsoever, such Treasurer or deputy Treasurer, or other person, shall be deemed guilty of a high crime and misdemeanor, for which he may be indicted by a grand jury, and on conviction thereof before any court of competent jurisdiction in this State, he shall be sentenced to imprisonment in the penitentiary for a term of not less than one year nor more than five years, in the discretion of the

Penalty,

Dereliction

court.

SEC. 82. In the case of dereliction of duty on the part of any of duty, officer or person required by law to perform any duty under the

provisions of this chapter in any county in this State, such person Forfeiture shall thereby forfeit all pay and allowance that would otherwise be

for.

Books and blanks shall be

due him, and the County Commissioners in any such county, on receiving satisfactory evidence of such dereliction or failure to perform, as required by law, any duty enjoined by this chapter, shall refuse to pay such person any sum whatever for such service.

SEC. 83. The Auditor of the State is hereby required to procure the necessary blank books and blanks according to the forms furnished prescribed by this chapter, at the best prices for the State, in quantity sufficient to supply all the counties in the State, and furnish the same to the several counties at the expense of the State, upon the requisition of the County Commissioners, and the sum of dollars is hereby appropriated for that purpose out of any moneys in the treasury not otherwise appropriated.

be listed

SEC. 84. Every person owning or keeping a dog or dogs within Dogs shall the State of Nebraska, shall be required to list to the precinct at and taxed. the time of listing other property, in the same manner and under the same penalties as is or are provided for listing other property, all dogs he or she may own or keep, and on which the following tax shall be levied and collected, for the use and benefit of the common schools of the county in which such dogs are kept or owned: for each dog, one dollar, and for each slut bitch, two dollars.

Amount of

tax.

The tax

SEC. 85. Said tax shall be a perpetual lien on all property, real or personal, which the owner of such dog or dogs may have at the shall be a perpetual time of assessment or at any subsequent time, and if not paid shall lien on all be collected by distress and sale at the same time and in the same manner that other delinquent taxes are collected, together with the same penalty.

property.

cution for

SEO. 86. No person shall be liable to prosecution for damage for No prosekilling any dog found running at large which has not been listed, killing dogs not or upon which said tax has not been paid after the same has become listed, &c. delinquent.

COUNTY TREASURER.

made col

taxes, his

SEC. 87. The County Treasurer shall be the collector of taxes; County he shall keep his office at the seat of justice for his county, and treasurer shall keep a fair and accurate current account of the moneys by him lector of received, showing the amount thereof, and the time when, from duties. whom and on what account received, in cash, warrants, county or road orders; and if in warrants or orders, their kind, number, or other designation; amounts for which they were drawn, interest due thereon, and the amounts of the receipts thereon endorsed, if any; also of all disbursements by him made, showing the time when, to whom, on what account and the amount paid; and he shall so arrange his books that the amounts received and paid on account of each separate and distinct fund or appropriation, shall be exhibited in separate and distinct columns, or accounts, and so as to show whether the same was received or paid in cash, or warrants or orders, and if either of the latter, their designation and other particulars as above required; and the County Treasurer shall at all times exhibit such accounts, when desired, to the State, county or school officers, entitled to receive the same, and shall at any time pay over the balance in his hands to them, upon receiving proper

vouchers.

Books, accounts. &c.

of county

treasurer

subject to

inspection

of county

commissioner. Paid inter

est to be

noted on warrants.

Redeemed orders to be s marked.

Payment of taxes with

ceeding the

tax.

SEC. 88. The books, accounts and vouchers of the County Treasurer, and all moneys, warrants or orders remaining in the treasury, shall at all times be subject to the inspection and examination of the County Commissioners.

SEC. 89. When the County Treasurer shall receive any county or State warrants, or orders, on which any interest is due, he shall note on such warrants or orders the amount of interest by him paid thereon, and shall enter in his account the amount of such interest, distinct from the principal.

SEC. 90. When the County Treasurer of any county shall pay any county order drawn on him by the County Commissioners, or when he shall take or receive any such order in payment for any tax, he shall write on the face of such order, "Redeemed," and the date of redemption, and shall sign his name thereto.

SEC. 91. When any person desiring to pay any taxes due and orders ex unpaid, shall present a county order to the Treasurer of any county amount of in payment for such tax, which shall exceed the amount that such Treasurer is authorized to receive in county orders in payment for such tax, he shall endorse, on the back of such order in part payment, the amount he is authorized by law to receive, and date the Said Treasurer shall take two receipts from the holder of such order, for the amount so endorsed and paid, showing the date of the endorsement, a full description of such county order, including the date thereof, to whom given, the amount for which it was given, and all the endorsements thereon; one of which receipts he shall forthwith file with the County Clerk, the other he shall retain as his voucher.

Deputies of county

same.

SEC. 92. Each County Treasurer may appoint one or more deptreasurer. uties to assist him in the collection of taxes, and may take such bond and security, from the person so appointed, as he shall deem necessary for his indemnity, and shall, in all cases, be liable and accountable for the proceedings and misconduct of his deputies.

Part payment of taxes.

SEC. 93. When any person shall desire to pay only a portion of the tax charged on any real estate, such person shall pay a like proportion of all the several taxes charged thereon; and no person shall be permitted to pay one of said taxes without paying the others, except the tax for the erection, completion or repair of school houses, the collection of which shall have been enjoined by law.