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AN ACT to amend section twenty-three (23) of an act entitled an

act concerning counties and county officers approved March 1, A.D. 1879.

Amendment of si c. 23, p 60, Laws of 1879.

Powers of county board defined.

Be it enacted by the Legislature of the State of

SECTION 1. That section twenty-three (23) of

an act entitled “An act concerning counties and
county officers” approved March 1, A.D. 1879, be
amended to read as follows:

SEC. 23. The county boards of the several counties shall have power

First-To take and have the care and custody of all the real and personal estate owned by the county.

Second—To manage the county funds and county business, except as otherwise specifically provided.

ThirdTo make all orders respecting the property of the county, to keep the county buildings insured, to sell the public grounds or buildings of the county and purchase other property in lieu thereof:

Provided, That said county boards may deem it for the best interests of the county to sell county property upon such terms of credit as shall by resolution of said county boards be determined upon:

Provided further, That such deferred payments shall be for not more than two-thirds of the


Sale of real estate.

if they


chase price, the same to be secured by a note or notes, and a first mortgage upon the property so sold, said deferred payments to draw not less than six (6) per cent interest per annum from date until paid, said interest to be paid annually. Said county boards shall also have the power to sell or and mortgages, negotiate, without recourse upon the county, said notes and mortgage so by them taken:

Provided, The same shall not be sold for less than par value including accrued interest.

Fourth—To lay out, alter, or discontinue any County roads. road running through their county and perform such duties concerning roads as may be prescribed


by law.

City plats.

Fifth-To examine and settle all accounts against Accounts. the county, and all accounts concerning the receipts and expenditures of the county.

Sixth—To authorize the vacation of any city or Clelor village village plat when the same is not within


incorporated city or village, on the petition of two-thirds of the owners thereof.

Seventh-To change the name of any city or Change of village plat on the petition of a majority of the legal voters residing therein when the inhabitants thereof have not become a body corporate.

SEC. 2. All acts or parts of acts in conflict Repeal. herewith are hereby repealed.

SEC. 3. Whereas an emergency exists, therefore Emergency be it enacted that this act shall take effect and be in force from and after its passage.

Approved February 28, 1887.



AN ACT to amend section one of chapter twenty-six of the Laws of

Nebraska, 1883, entitled “An act to amend section twenty-five of chapter eighteen, of the Compiled Statutes of 1881, defining the duties of the Board of County Commissioners and to repeal all acts not consistent therewith."

Amendment of 1, ch. 26,

Duties of county board,

Lery of taxes,

Be it enacted by the Legislature of the State of Ne


SECTION 1. That section one of chapter twentylaws of 1883. six, of the Laws of Nebraska, 1883, defining the

duties of county commissioners, be amended so as to read as follows:

SEC. 25. It shall be the duty of the county board of each county

First—To cause to be annually levied and collected, taxes authorized by law for county purposes not exceeding one dollar and fifty cents on the one hundred dollars valuation, unless authorized by a vote of the people of the county, and in addition

thereto sufficient to pay the interest and create a .

sinking fund for the payment of the principal of all indebtedness which existed at the adoption of the Constitution, November 1, 1875.

Second—To erect or otherwise provide, when necessary, and the finances of the county will justify it, and keep in repair a suitable court house, jail and other necessary county buildings, and to provide suitable rooms and offices for the accommodation of the several courts of record, the county board,

County buildings.

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clerk, treasurer, sheriff, clerk of the district court, county superintendent and county attorney, and to provide suitable furniture therefor. But no appropriation exceeding fifteen hundred dollars shall be made for the erection of any county building without first submitting the proposition to a vote of the people of the county at a general election, and the same is ordered by two-thirds of the legal voters voting thereon.

Third-To provide and keep in repair, when the Fire proof finances of the county will permit, suitable fireproof safes for the county clerk and county treasurer.

Fourth—To provide suitable books and station Books and ery for the use of the county board, county clerk, county treasurer, county judge, sheriff, clerk of the district court, county superintendent and county attorney

Fifth—To cause to be published at the close of Publication or each annual, regular or special meeting of the board a brief statement of the proceedings thereof, in one newspaper of general circulation published in the county, and also their proceedings upon the equalization of the assessment roll;

Provided, That no publication in a newspaper shall be required unless the same can be done at an expense not exceeding one-third of the legal rate for advertising notices.

Sixth-At their regular meeting in January of Annual esti. each year, to prepare an estimate of the necessary expenses of the county during the ensuing year, the total of which shall in no instance exceed the amount of taxes authorized by law to be levied dur


mate ex peniet.

ing that year, including the amounts necessary to meet outstanding indebtedness as evidenced by bonds, coupons, or warrants legally issued, and such estimate, containing the items, constituting the amount, shall be entered at large upon their records and published four successive weeks before the levy for that year in some newspaper published and in general circulation in the county, or if none is published there in some newspaper of general circulation therein, and no levy of taxes shall be made for any other purpose or amount than are specified in such estimate as published, but any item or amount may be stricken from such estimate or reduced at

the time the levy is made. Excessive levy. If any levy shall be made in excess of such esti

mate, the tax shall not therefore be void, but the members of the county board and their sureties shall be jointly and severally liable upon their official bonds for the full amount of such excess, which shall be collected by civil action as in other cases, for the use of the school fund of the county. If the members of the said board neglect to comply with any other provision of this section, the tax shall not therefore be void, but they shall each be liable to a penalty of five hundred dollars, to be recovered by civil action as in other cases, for the use of the school fund of the county.

Seventh-That in all cases where any bridge, or any public building, the property of any county within this state, shall be injured or destroyed by any person or persons, either negligently, carelessly, or willfully and maliciously, it shall be the

Tujury to public buildings.

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