cuted and its

the former owner in and to the land conveyed, and also Deed, how exeall the right, title, and interest of the state and county effect. thereto (except state lien on school lands), and shall be Gen Stat., 932. (prima facie) evidence in all the courts of this state, in all controversies and suits in relation to the rights of the purchaser, his heirs, and assigns, to the land conveyed, of the following facts:

First. That the real property conveyed was subject to taxation for the year or years stated in the deed.

Second. That the taxes were not paid at any time before sale.

Third. That the real property conveyed had not been redeemed from the sale, at the date of the deed.

Fourth. That the property had been listed and assessed at the time and in the manner required by law.

Fifth. That the taxes were levied according to law. Sixth. That the property was advertised for sale in the manner and for the length of time required by law.

Seventh. That the property was sold for taxes, as stated in the deed.

Eighth. That the grantee named in the deed was the purchaser, or the assignee of the purchaser.

Ninth. That the sale was conducted in required by law.

the manner

Tenth. That all the pre-requisites of the law had been complied with, by all the officers who had, or whose duty it was to have had, any part or action in any transaction relating to or affecting the title conveyed, or purporting to be conveyed, by the deed, from the listing and valuation of the property up to the execution of the deed, both inclusive, and that all things whatsoever required by law to make a good and valid sale, and to vest the title in the purchaser were done; and in all controversies and suits involving the title to real property claimed and held under and by virtue of a deed executed substantially as aforessid by the

cuted and its

effect.

Deed, how exe- treasurer, the person claiming title adverse to the title conveyed by such deed, shall be required to prove in order Gen. Stat., 932. to defeat the said title, either that the said real property was not subject to taxation for the year or years named in the deed; that the taxes had been paid before the sale; that the property was not subject to taxation at the date of sale; or, that the land had never been assessed for taxation; or, that the same has been redeemed according to the laws of this state, and that such redemption was made for the use and benefit of persons having the right of redemption under the laws of this state; but no person shall be permitted to question the title acquired by a treasurer's deed, without first showing that he or she, or the person under whom he or she claims title, had title to the property at the time of the sale, or that the title was obtained from the United States or this state after the sale; and that all taxes due upon the property have been paid by such person, or the person under whom he or she claims title as aforesaid: Provided, That in any case where a person had paid his taxes and, through mistake in the entry made in the treasurer's books, or in the receipt, the land upon which the taxes were paid was afterwards sold, the treasurer's deed shall not convey the title: Provided further, That in all cases where the owner of lands sold for taxes shall resist the validity of such tax title, such owner may prove fraud committed by the officer selling the same, or in the purchaser, to defeat the same, and if fraud is so established such sale and title shall be void; and in no event shall a decree or judgment be rendered against the purchaser until the claimant shall have paid to said purchaser, his heirs, or assigns, the full value of any and all improvements he has put upon said real estate after the date of the treasurer's deed; that the failure or neglect of the treasurer to seize, or to attempt to seize, personal property for real estate tax, shall not in anywise effect or in

validate the deed to any real estate sold under the provisions of this act: And provided also, That this act shall not effect any tax deed made prior to the passage of this

act.

SEC. 2. This act shall take effect and be in force from To take effect. and after August 1, 1875.

Approved, February 18, 1875.

SECTION 1. Banks, how taxed.

AN ACT

To amend "An act to amend an act entitled an act to provide a system of revenue," approved, February 15, 1869, approved, February 27, 1873.

Be it enacted by the Legislature of the State of Nebraska :

banks.

SECTION 1. That section three of an act entitled "An Taxation of act to amend an act entitled 'An act to provide a system Gen. Stat., 938. of revenue,'" approved, February 15, 1869, approved, February 27, 1873, be amended so as to read as follows, to wit: Sec. 3. The stockholders of every national bank, located in this state, or of any bank incorporated under the laws of this state, shall be assessed and taxed on the value of their shares of stock therein, in the precinct where such bank is located, whether the stockholders reside in such place or not. Such shares shall be listed and assessed with regard to the ownership thereof, subject, however, to the restriction, that taxation of such shares shall not be at a greater rate than is assessed upon any other moneyed capital or personal property in the hands of individual citizens of this state, in the county or precinct where such bank is located. The shares of capital stock of national

Acts repealed.

banks not located in this state, held in this state, shall not be required to be listed under the provisions of this act. Each bank shall furnish to the assessor a full and correct list of the names and residence of its stockholders, and the number of shares held by each, and the assessor shall report the same to the county clerk in his assessment return. The taxes against such shares shall be levied against the holders of the same in the list of personal property, and shall be paid by such bank.

SEC. 2. All acts and parts of acts conflicting with the Gen. Stat., 938. provisions of this act, are hereby repealed.

To take effect.

SEC. 3. This act shall take effect and be in force from and after its passage.

Approved, February 24, 1875.

To create the office of delinquent tax collector, and to define his duties.

Be it enacted by the Legislature of the State of Nebraska:

SECTION 1. That there is hereby created the office of

delinquent tax collector, who shall hold his office for the office created. term, and shall be appointed in the manner hereinafter

provided.

how and by

ted. Term of

SEC. 2. That in the month of April, A. D. 1875, and Tax collector, every two years thereafter, the board of county commis- whom appoin missioners of each county in the state, shall, whenever office. they deem it necessary, appoint a delinquent tax collector, who shall hold his office for the term of two years, and whose duty it shall be to collect the delinquent taxes as hereinafter provided.

bond,

SEC. 3. The said delinquent tax collector shall, before shall give he enters upon the duties of his office, qualify in the manner provided by law for county treasurer, and shall give bond in such sum as may be required by the said county commissioners, and to be approved by them, conditioned for the faithful performance of his duties as such officer, and for the payment to the authorities entitled thereto, of all delinquent taxes which may come into his hands as such officer.

County and city

SEC. 4. That on the first day of May, A. D. 1875, the Duties of treasurers of the different counties of this state, including treasurers. the treasurers of any towns or cities within the limits of said counties, respectively, shall deliver to the said delinquent tax collector, appointed for such county, the delinquent tax lists of the said counties, towns, or cities, respectively, within the county for which he may have been appointed, of all taxes which shall have been delinquent for one year or over, and on the first day of May of each year thereafter, the said treasurer shall, in like manner, deliver to the said delinquent tax collector, the delinquent tax list of all taxes which become delinquent on or before the first day of May of the preceding year.

collector.

SEC. 5. It shall be the duty of said delinquent tax Power of ax collector immediately to proceed to collect the taxes contained in said delinquent list or lists so delivered to them,

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