the same, whether levied for any year or years previous or subsequent to such sale, he shall have the same lien for them, and may add them to the amount paid by him in the purchase, and the Treasurer shall make out a tax receipt and duplicate for the taxes on the real estate mentioned in such certificate the same as in other cases, and shall write thereon "sold for tax at Public Sale." Such cer- Form of tificate shall be substantially in the following form, to-wit: County Treasurer's certificate of Tax Sale

of Nebraska, do hereby certify that the following described real
estate in said county and State, to-wit: (describing the same,)
was on the
18-, duly sold by me in the
manner provided by law, for the delinquent taxes for the year 18—,
thereon amounting to
dollars, including interest and pen-

said sum of

day of

alty thereon, and the costs allowed by law, to
for the
dollars, he being the highest and best bidder
for the same. And I further certify that unless redemption is made
of said real estate, in the manner provided by law, the said

heirs or assigns will be entitled to a deed therefor on and after the
A. D. 18-, on surrender of this certificate.
In witness whereof I have hereunto set my hand this

of

of

A. D. 18-.

day

Treasurer.

certificate of tax sale.

certificate

SEC. 62. The Treasurer is authorized to demand fifty cents for Fees for each deed or certificate made by him on such sale, together with the necessary amount of United States revenue stamps and the fee of the Notary Public or other officer acknowledging the deed, but any number of parcels of land bought by any one person may be included in one deed or certificate, as may be desired by the purchaser; and whenever the Treasurer makes a deed to any land sold for taxes, he shall enter an account thereof in the sale book opposite the description of the land conveyed.

sale of land

SEC. 63. After the tax sale shall have closed, and after the Private Treasurer has made his return thereof to the County Clerk, as pro- for delinvided in section fifty-nine of this chapter, if any real estate remain quent unsold for want of bidders therefor, the County Treasurer is authorized and required to sell the same at private sale, at his office,

taxes.

Redemption of

for taxes.

Memorandum and receipt.

to any person who will pay the amount of the taxes, penalty and costs thereon for the same, and to deliver to said purchaser a certificate, as provided in section sixty-one of this chapter, and to make out duplicate receipts for the taxes on such real estate, and deliver one to the purchaser and the other to the County Clerk, as herein before provided, (with the additional statement inserted in the certificate, that such lands have been offered at public sale for taxes, but not sold for want of bidders,) on which he is required to write, "Sold for taxes at private sale;" and the Treasurer is further authorized and required to sell as aforesaid all real estate in his county on which taxes remain unpaid and delinquent for any previous year or years.

SEC. 64. The owner or occupant of any land sold for taxes or lands sold any other person may redeem the same at any time within two years after the day of such sale, by paying the County Treasurer for the use of such purchaser, his heirs or assigns the sum mentioned in his certificate, with interest thereon, at the rate of forty per cent. per annum, from the date of purchase, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to said sale, and interest thereon at the same rate from the date of such payment, and the Treasurer shall enter a memorandum of the redemption in the list of sales, and give a receipt therefor to the person redeeming the same, for which he may charge a fee of fifty cents, and shall hold the redemption money paid, subject to the order of the purchaser, his agent or attorney; Provided, that infants, idiots and insane persons, may redeem any fants, &c. land belonging to them, from such sale within two years after the expiration of such disability on like terms as if redemption had been made within two years from the date of said sale and from the date of each subsequent payment of taxes thereon at the rate of forty per cent. per annum on the several amounts so paid by the purchaser until redemption; Provided further, there shall be paid on the redemption of any land from tax sale, a sale penalty of ten per cent.; Provided, such sale penalty may be deducted from the interest, if there be so much due the tax purchaser.

Provision

favor of in

Sale penal

ty.

Part re

SEC. 65. Any person claiming an undivided part of any land demption. sold for taxes, may redeem the same on paying such proportion of

the purchase money, interest, principal and subsequent taxes as he shall claim of the land sold.

of part re

SEC. 66. In every case of a partial redemption, pursuant to the Sale in case last section, the quantity sold shall be reduced in proportion to the demption, amount paid on such partial redemption, and the County Treasurer

shall convey accordingly.

When

SEC. 67. If no person shall redeem such lands within two years, Tax deed. at any time after the expiration thereof and on production of the certificate of purchase, the Treasurer of the county in which the sale of such lands took place shall execute to the purchaser, his given. heirs or assigns, in the name of the State, a conveyance of the real estate so sold, subject, however, to all the claims which the State may have thereon for taxes or other liens or incumbrances.

SEC. 68. Such conveyance shall be executed by the County executed. By whom Treasurer under his hand, and the execution thereof shall be attested by the County Clerk, with the county seal, and such deed shall be prima facie evidence of the truth of all the facts therein recited, and no more, and such deed shall be, as far as practicable, in the following form, to-wit:

the

A. D. 18-, pro- Form.

in

duce to the undersigned, C. D., Treasurer of the county of
the State of Nebraska, a certificate of purchase in writing, bearing date
day of
18-, signed by E. F., who at the last men-
tioned date was Treasurer of said county, from which it appears that
did, on the day of
18-, purchase at public auction
at the door of the court house in said county, the tract, parcel or lot of
land lastly in this indenture described, and which lot was sold to -for
the sum of —, being the amount due on the following tract or lot of
land returned delinquent for the non-payment of taxes, costs and charges
for the year 18-, to-wit: (here insert the land offered for sale.) And it
appearing that the said A. B. is the legal owner of said certificate of pur-
chase, and the time fixed by law for redeeming the land therein described
having now expired, and the same not having been redeemed as provided
by law, and the said A. B. having demanded a deed for the tract of land
mentioned in said certificate, and which was the least quantity of the
tract above described that would sell for the amount due thereon for
taxes, costs and charges as above specified, and it appearing that said
lands were legally liable for taxation, and had been duly assessed and
properly charged on the tax book or duplicate for the year 18—, and that
said lands had been legally advertised for sale for taxes, and were sold
18. Now, therefore, this indenture,
made this
-, 18-, between the State of Nebraska, by
C. D,, the Treasurer of said county, of the first part, and the said A. B.
of the second part, witnesseth, that the said party of the first part, for
and in consideration of the premises and the sum of one dollar in hand
paid, hath granted, bargained and sold, and by these presents doth grant,
bargain, sell and convey unto the party of the second part,
heirs

on the

day of
day of

and assigns forever, the tract or parcel of land mentioned in said certificate and described as follows, to-wit: (describe the land,) to have and to

Sale of,
Lands list-

hold said mentioned tract or parcel of land, with the appurtenances thereunto belonging, to the said party of the second part,

heirs and assigns forever, in as full and ample manner as the said Treasurer of said county is empowered by law to sell the same.

In testimony whereof, the said C. D., Treasurer of said county of has hereunto set his hand and seal on the day and year aforesaid. Attest: [SEAL.] Which deed shall be acknowledged by said Treasurer before some one authorized by law to take acknowledgments of deeds.

SEC. 69. The sale of lands for taxes shall not be invalid on acee to other count of such lands having been listed or charged on the duplicate other name than that of the rightful owner.

than the

owner.

In case of lost certifi

may be ex

in

any

SEC. 70. When conveyances are delivered for lands sold for cates deed taxes, the certificate therefor shall be canceled and filed away by the ecuted.' County Clerk; and in case of the loss of any certificate, on being, fully satisfied thereof by due proof, and bond given to the State of Nebraska in a sum equal to the value of the property conveyed, as in cases of lost notes or other commercial paper, the County Treasurer may execute and deliver the proper conveyance, and file such proof and bond with the County Clerk.

Remedy for mistakes or wrongful act of treasurer.

Tax upon peddlars

SEC. 71. When, by mistake or wrongful act of the Treasurer, land has been sold on which no tax was due at the time, the county is to save the purchaser harmless by paying him the amount of principal and interest to which he would have been entitled had the land been rightfully sold. and the Treasurer and his sureties shall be liable for the amount to the county on his bond, or the purchaser may recover the same directly from the Treasurer.

SEC. 72. A tax of thirty dollars for State purposes, shall be for license. levied upon each peddlar of watches, clocks, jewelry, or patent medicines, and all other wares and merchandise not manufactured within the limits of this State, for a license to peddle throughout the State for one year.

License, how obtained.

Unlicensed peddlars

guilty of misde

meanor.

Penalty.

SEC. 73. Such license may be obtained from the County Clerk of any county, upon paying the proper tax to the Treasurer thereof, and taking his receipt therefor.

SEC. 74. Any person so peddling without a license is guilty of a misdemeanor, and the person actually peddling is liable whether he be the owner or not, and upon conviction thereof, shall forfeit and the sum of fifty dollars to the County Treasurer where pay such conviction shall be had, to be recovered by civil action in the name of the county prosecuting for the same. All fines and penal

207

penalties

the school

county.

county

shall pay

ties recovered under this section, shall be applied to the common Fines and school fund of the county prosecuting for the same; and if any applied to peddlar refuses to exhibit his license to any person requiring a view fund of the of the same, he shall be presumed to have none, and if he produce a license upon trial, such peddlar shall pay all costs of prosecution. SEC. 75. The Treasurer's of the several counties shall the State treasury all funds in their hands belonging thereto, on or treasurer before the first Monday of November in each year, and at such other funds into pay into When times as the State Treasurer shall require, and the funds so paid in ury. shall be the identical State warrants, if any, received by the Treasurer for payment of the taxes, or in coin, or in treasury notes of the United States; and the County Treasurer shall be entitled to receive ten cents a mile for travel each way by the nearest route, Mileage of in making his returns to the State Treasurer, which he either by a credit on his account, or on an order of the Auditor from the State treasury. may receive county

State treas

treasury.

Failure of county

to settle.

for, how
1ecovered.

SEC. 76. If any County Treasurer shall willfully and negligently fail to settle with the State Treasurer at the time and in the treasurer manner above prescribed by law, he shall forfeit to the use of the Forfeiture State the sum of five hundred dollars, which sum may of him, or his sureties on suit brought by the State Treasurer in be recovered any court of this State, having jurisdiction or in case of failure of the State Treasurer to bring such suit, then any citizen of the State may bring the same.

on the

of county treasurer with coun

SEC. 77. The County Treasurer shall settle with the County Settlement Commissioners on or before the first Monday of May, and first Monday of October; Provided, however, That the County commisCommissioners may require the County Treasurer to settle with sioners. them at any time. The Treasurer is to be charged with the amount of all tax lists placed in his hands for collection, and credited with the amounts collected thereon, and the delinquent lists, and he shall have his vouchers with the commissioners to be retained by them for evidence of his settlement. If the Treasurer's accounts

are

correct, the commissioners shall certify the same; if not, he shall

be liable on his bonds.

SEC. 78. A list of lands becoming taxable for the first time in each county of the State, shall be procured by the State Auditor from the proper land officers, at the best prices for the State, and list of the lands becoming so taxable in each of the several counties

Lands beComing taxable for a the first

time.