able lands,

List of tax- First. A list of all the taxable lands in such precinct, in nu how made, merical order, beginning with the lowest numbered section in the

Form of list.

lowest numbered township in the lowest numbered range in the precinct, and ending with the highest numbered section, township and range, with the number of acres in each tract set opposite the same, in a column provided for that purpose, and the assessed value thereof in another column, and the name of the owner or person listing the same in another column, with the columns of acres and values footed up. Such list shall be, as nearly as practicable, in the following form:

List of town lots,

Second. A list of all the town lots in each town or city in each precinct, in like numerical order, with the valuation of each lot or part of lot, and the name of the person listing the same opposite, with the column of values footed up, substantially in the following form:

Return of Lots in the City (or Town) of —

cinct,

in

Pre

County, Nebraska, as assessed for the Year 18-.

Form.

Block.

Lot.

Value.

Owner.

Alphabetical list of

bodies cor

Third. A list, in alphabetical order, of all the persons and

persons and bodies corporate in whose names any property, or anything taxable porate. other than the real estate, has been listed, with a sufficient number of columns opposite each name, in which to enter the numbers or values, or both, of the several species of property or other interests required by law to be listed, with the columns of numbers and values footed up. Such list shall be as nearly as practicable in the following form, to-wit:

Refusal to list.

duty.

SEC. 25. In every case where a person required to list property for himself or in behalf of another, shall neglect or refuse to list Assessor's the same, the Assessor shall proceed as directed in section nine of this chapter, and in the return of personal property, opposite the name of such person, he shall write the words, "by the Assessor," when the list was made by himself, together with the words "absent" or "sick," or the words "refused to list" or refused to swear," or such other words as will express the cause why the person required to make the list did not make it; and a neglect to make it shall be taken as a refusal.

Assessor's shall equalize assessments.

County board of equaliza

tion.

When to meet.

County clerk shall

stracts,

SEC. 26. The precinct Assessors of each county shall meet at the office of the County Clerk on the first Monday of April in each year, for the purpose of equalizing the assessments, and shall return their lists to the County Clerk on or before the second Monday of the same month.

SEC. 27. The County Commissioners of each county shall constitute a Board of Equalization for the county, and said board, or any two of them, shall hold a session of at least three days at the county seat, commencing on the third Monday of April in each year, for the purpose of correcting the assessment roll in their county; and during the sitting of said board, any person feeling aggrieved by anything in the assessment roll, may apply to the board for the correction of any supposed error in the listing or valuation of his property, whether real or personal; and if any person returned as refusing to render a list, or to be sworn thereto, or to the list of property of another, can show good cause for such failure or refusal, the penalty herein provided may be remitted.

SEC. 28. As soon as practicable after the assessment rolls are make ab- equalized and corrected as provided in the last section, and before the first Monday of May next ensuing, the County Clerk shall make out an abstract thereof, containing the whole number of acres of land listed in the county, and the total value thereof; the total valuation of town lots; the amount of property invested in merchandise; the amount of property invested in manufactures; the number of horses, and their total value; the number of mules and asses, and their total value; the number of cattle, and their total value; the number of sheep, and their total value; the number of swine, and their total value; the number of carriages and vehicles of every kind, and their total value; the total value of money and

credits; the total value of taxable household furniture; the total value of stock or shares; the total value of all other personalty not enumerated under the foregoing heads, and the number of polls; which abstract the Clerk is directed to transmit without delay to the Auditor of the State; and the County Commissioners are authorized to direct the Clerk to add to the above list of items such List may other items as they may deem advisable; and it shall be the duty of the Auditor of the State to furnish such forms for the use of the Auditor County Commissioners, Assessors, Clerks and other officers of the nish blanks revenue, as shall secure uniformity of proceedings and returns throughout the State.

be added to

shall fur

State board

ation.

Session of.

SEC. 29. The Governor, State Auditor and Treasurer, (or the majority of them,) shall constitute the State "Board of Equaliza- of equaliztion," and said Board of Equalization shall hold a session at the capitol of the State, commencing on the fourth Monday of May in each year, and it shall be the duty of said board to examine the various county assessments, and to decide upon the rate of the State tax, the State school tax, and the State sinking fund tax, to be levied for the current year, together with any other general or special State taxes required by law to be levied, and to equalize the levy of such taxes throughout the State; but such equalization How shall be made by varying the rate of taxation on the different equalizacounties, in case the said Board of Equalization are satisfied that the scale of valuation has not been adjusted with reasonable uniformity by the different Assessors.

tion shall be made.

State taxes

dering

SEC. 30. The rate of the general State tax, shall not be less Rate of than one-half mill nor more than two and half mills on the dollar valuation; the rate of the State school tax shall not be less than one-half a mill nor more than mills on the dollar valuation; and the rate of the State sinking fund tax shall not be more than one mill on the dollar valuation, in any county in the State. For Rate of orordinary county revenue, including the support of the poor, not county more than six mills on the dollar; for roads, a poll tax of two dollars or one day's work, and a land tax in any rate not exceeding four dollars to the quarter section, to be paid in money, or in labor at the rate of two dollars per day, at the option of the person so taxed; and the certificate that the person named therein has actually performed eight hours labor for each day's work so certified shall be received by the County Treasurer for their several amounts, in

taxes.

transmit

discharge of said tax.

For county sinking fund, such rate as in the estimation of the Commissioners will pay one year's interest on all the outstanding debt of the county, with not less than five per cent. of the principal.

Auditor to SEC. 31. On or before the second Monday of June in each year, statement. the Auditor is required to transmit to the County Clerk of each county, a statement of the rate of taxation required in said county for the general State tax, the State school tax, and the State sinking fund tax, as directed to be levied and collected by the State Board of Equalization. Should the State Board of Equalization fail to fix the rate of taxation, in any or all of the counties, then the Auditor is required to notify the County Clerk that the rate to be levied and collected in such county or counties, is the maximum rate provided in section thirty of this chapter.

Meeting of the county commissioners to

SEC 32. On the first Monday of July in each year, the County Commissisners shall meet at the county seat, to levy the necessary levy taxes. taxes for the current year, and they may levy the taxes at any time after the first Monday of July; if the statement from the State Board of Equalization has not been received, such levy shall not be postponed for more than ten days, and they shall levy taxes as herein directed.

Rate to be levied by

county commis-1 sioners.

County clerk shall

SEC. 33. The rate of the general State tax, the State school tax, and the State sinking fund tax, shall be as directed by the State Board of Equalization; but in case the statement of the levy of such taxes as hereinbefore directed, has not been received by the County Clerk within ten days after the first Monday in July, then the said County Commissioners shall levy the maximum rate of such taxes provided for in section thirty of this chapter.

SEC. 34. As soon as practicable after the taxes are levied, the make out County Clerk shall make out a tax list, containing—

tax list, What it

shall contain.

Same.

First. A list, in alphabetical order of all the persons and bodies. corporate in whose name any property other than real estate has been listed, with the amount or valuation thereof, in a separate column opposite the name, and the total amount of all the taxes carried out in another column.

Second. A list of all the taxable lands in the county (not including town lots), in numerical order, commencing with the lowest numbered section in the lowest numbered township in the lowest