from sales of land for taxes.

SEC. 3. The right of redemption from all sales Redemption of real estate, for the non-payment of taxes or special assessments of any character whatever, shall exist in favor of owners and persons interested in such real estate for a period of not less than two years from such sales thereof; Provided, That occupants shall in all cases be served with personal notice before the time of redemption expires. (14 Neb., 45; 15 Neb., 471.)

released.

SEC. 4. The legislature shall have no power to Taxes not to be release or discharge any county, city, township, town, or district whatever, or the inhabitants thereof, or any corporation, or the property therein, from their or its proportionate share of taxes to be levied for state purposes, or due any municipal corporation, nor shall commutation for such taxes be authorized in any form whatever. (12 Neb., 364.)

SEC. 5. County authorities shall never assess County taxes. taxes the aggregate of which shall exceed one and one-half dollars per hundred dollars valuation, except for the payment of indebtedness existing at the adoption of this constitution, unless authorized by a vote of the people of the county. (12 Neb., 256; 14 Neb., 23.)

Taxes of mu

rations.

SEC. 6. The legislature may vest the corporate nicipal corpoauthorities of cities, towns, and villages, with power to make local improvements by special assessments, or by special taxation of property benefited. For all other corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes, but such taxes shall

Property exempt from payment of debts.

Funding

indebtedness.

Claims upon state treasury.

Area of counties.

Division of counties.

be uniform in respect to persons and property within the jurisdiction of the body imposing the same. (4 Neb., 346; 7 Neb., 271; 8 Neb., 125.)

SEC. 7. Private property shall not be liable to be taken or sold for the payment of the corporate debts of municipal corporations. The legislature shall not impose taxes upon municipal corporations, or the inhabitants or property thereof, for corporate purposes.

SEC. S. The legislature at its first session shall provide by law for the funding of all outstanding warrants and other indebtedness of the state, at a rate of interest not exceeding eight per cent per (6 Neb., 512.)

annum.

SEC. 9. The legislature shall provide by law that all claims upon the treasury shall be examined and adjusted by the auditor and approved by the secretary of state before any warrant for the amount allowed shall be drawn; Provided, That a party aggrieved by the decision of the auditor and secretary of state may appeal to [the] district court. (7 Neb., 106, 112.)

ARTICLE [x.]-COUNTIES.

SECTION 1. No new county shall be formed or established by the legislature which will reduce the county or counties, or either of them, to a less area than four hundred square miles, nor shall any county be formed of a less area.

SEC. 2. No county shall be divided, or have any part stricken therefrom without first submit

ting the question to a vote of the people of the county, nor unless a majority of all the legal voters of the county voting on the question shall vote for the same.

SEC. 3. There shall be no territory stricken from Same. from any organized county unless a majority of the voters living in such territory shall petition for such division, and no territory shall be added to any organized county without the consent of the majority of the voters of the county to which it is proposed to be added; but the portion so stricken off and added to another county, or formed in whole or in part into a new county, shall be holden for and obliged to pay its proportion of the indebtedness of the counties from which it has been taken.

officers.

SEC. 4. The legislature shall provide by law for Election of the election of such county and township officers as may be necessary.

organization.

SEC. 5. The legislature shall provide by general Township law for township organization, under which any county may organize whenever a majority of the legal voters of such county, voting at any general elsction, shall so determine; and in any county that shall have adopted a township organization, the question of continuing the same may be submitted to a vote of the electors of such county at a general election in the manner that shall be provided by law. (6 Neb., 482.)

ARTICLE [XI.]—RAILROAD CORPORATIONS.

established.

SECTION 1. Every railroad corporation organ-Public office to ized or doing business in this state, under the laws

Property of rai road liable to sale on execution.

Consolidation of stock, etc., prohibited.

or authority thereof, or of any other state, or of the United States shall have and maintain a public office or place in this state for the transaction of its business, where transfers of stock shall be made, and in which shall be kept for public inspection books in which shall be recorded the amount of capital stock subscribed, and by whom, the names of the owners of its stock, and the amounts owned by them respectively, the amount of stock paid in and by whom, the transfers of said stock, the amount of its assets and liabilities, and the names and places of residence of its officers. The directors of every railroad corporation, or other parties having control of its road, shall annually make a report, under oath, to the auditor of public accounts, or some officer to be designated by law, of the amount received from passengers and freight, and such other matters relating to railroads as may be prescribed by law. And the legislature shall pass laws enforcing by suitable penalties the provisions of this section.

SEC. 2. The rolling stock and all other movable property belonging to any railroad company or corporation in this state shall be liable to execution and sale in the same manner as the personal property of individuals, and the legislature shall pass no law exempting any such property from execution and sale.

SEC. 3. No railroad corporation or telegraph company shall consolidate its stock, property, franchises, or earnings, in whole or in part, with any other railroad corporation or telegraph company

owning a parallel or competing line; and in no case shall any consolidation take place except upon public notice of at least sixty days to all stockholders in such manner as may be provided by law.

charges.

SEC. 4. Railways heretofore constructed, or that Rates of may hereafter be constructed in this state, and hereby declared public highways, and shall be free to all persons for the transportation of their persons and property thereon, under such regulations as may be prescribed by law. And the legislature may from time to time pass laws establishing reasonable maximum rates of charges for the transportation of passengers and freight on the different railroads in this state. The liability of railroad corporations as common carriers shall never be limited.

stocks and

bonds.

SEC. 5. No railroad corporation shall issue any Issuance of stock or bonds, except for money, labor, or property actually received and applied to the purposes for which such corporation was created, and all stock, dividends, and other fictitious increase of the capital stock or indebtedness of any such corporation shall be void. The capital stock of railroad corporations shall not be increased for any purpose, except after public notice for sixty days, in suci, manner as may be provided by law.

main.

SEC. 6. The exercise of the power and the right Eminent doof eminent domain shall never be so construed or abridged as to prevent the taking by the legislature of the property and franchises of incorporated companies already organized or hereafter to be or