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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 of 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 Annualcsti each year, to prepare an estimate of the necessary penser. 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

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. Tojury to pub- 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

lic buildings.

duty of the county board of the proper county, for and in the name of the county, to sue for and recover such damages as shall have occurred by reason thereof, and the money so recovered shall be paid into the treasury of the proper county, and be by the treasurer credited to the fund out of which bridge or building was constructed or repaired.

SEC. 2. That section one, of which this act is Repealing amendatory, and all acts or parts of acts in conflict with this act, are hereby repealed.

SEC. 3. Whereas, an emergency exists, therefore Emergency this act shall take effect and be in force from and

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AN ACT to amend the second division of sections 25 and 26, chapter

18 of the Compiled Statutes of 1885, so that county boards shall have power to borrow money and issue bonds for the payment thereof, to erect or otherwise provide the necessary county buildings.

Be it enacted by the Legislature of the State of Ne

braska: SECTION 1. Division second of section 25, chap-Ameided. ter 18, Compiled Statutes of 1885, is hereby amended so as to read as follows:

Sec. 25. To erect or otherwise provide a suita- Erection of ble court house, jail, and other necessary county

buildings.

buildings, and for that purpose to borrow money and issue the bonds of the county to pay the same; to keep the said buildings in repair and to provide suitable rooms and offices for the accommodation of the several courts of record, the county board, clerk, treasurer, sheriff, clerk of the district court, and county superintendent and county attorney, provided said county attorney shall hold his office at the county seat, and suitable furniture therefor. But no appropriation exceeding fifteen hundred ($1,500) 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 or a special election ordered by said board for that purpose, and the same is ordered by three-fifths of the legal voters voting thereon.

SEC. 2. Section 26 is hereby amended to read as follows:

SEC. 26. Whenever the county board shall deem it necessary to assess taxes the aggregate of which shall exceed the rate of one dollar and fifty cents per one hundred dollars valuation of the property of the county, except when such excess is to be used for the payment of indebtedness existing at the adoption of the constitution, the county board may, by an order entered of record, set forth substantially the amount of such excess required and the purpose for which the same will be required, and if for the payment of interest or principal or both upon bonds, shall in a general way designate the bonds and specify the number of

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years such excess will require to be levied, and provide for the submission of the question of assessing the additional rate required to a vote of the people of the county at the next election for county officers after the adoption of the resolution or at a special election ordered by said county board for that purpose. If the proposition for such additional tax be carried, the same shall be paid in money and in no other manner.

SEC. 3. Division second of section 25, Chap- Section reter XVIII., Compiled Statutes 1885, viz.: “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, clerk, treasurer, sheriff, clerk of the district court, and county superintendent, and to provide suitable furniture therefor. But no appropriation exceeding fifteen hundred dollars shall be made for the erection of any county buildings 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,” is hereby repealed.

SEC. 4. Section 26, Chapter XVIII., Compiled Repeal of? 26, Statutes of 1885, viz.: “Whenever the

county board shall deem it necessary to assess taxes, the aggregate of which shall exceed the rate of one dollar and fifty cents per hundred dollars valuation of the property of the county, except when such

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Stat. 1885.

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