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SPECIAL LAWS.

AN ACT

To repeal an act entitled "An act to prevent stock running at large in Sarpy county, approved January 13th, 1860.”

SEC. 1. Be it enacted by the Council and House of Representatives of the Territory of Nebraska, That an act entitled "An act to prevent stock running at large in Sarpy county, approved January 13th, 1860," be and the same is hereby repealed.

§ 2. This act shall be in force from and after its passage. Approved December 28th, 1860.

AN ACT

To vacate Block No. Fourteen in the town of Ponca, in Dixon

county.

SEC. 1. Be it enacted by the Council and House of Representatives of the Territory of Nebraska, That all lots in Block No. Fourteen in the town of Ponca, in the county of Dixon, and all streets and alleys located upon and opening upon said Block, be, and the same are hereby vacated, and that the title to the land covered by said streets and alleys is restored in the parties owning said lots at the time of the taking effect of this act, in proportion to the number or proportion of any lots so owned.

§ 2. This act shall take effect and be in force from and after its passage.

Approved December 28th, 1860.

AN ACT

To authorize the county commissioners of the county of Washington to build a bridge across the Elk Horn river at Fontenelle, in said county.

SEC. 1. Be it enacted by the Council and House of Representatives of the Territory of Nebraska, That the county commissioners of Washington county be, and they are hereby authorized to build a bridge across the Elk Horn river at Fontenelle, in said county.

§ 2. That said county commissioners are hereby empowered to appropriate out of the road fund or county fund (or both) of said county any amount by them deemed expedient for the purpose of aiding in the construction of said bridge.

§ 3. This act to be in force from and after its passage. Approved January 4th, 1861.

AN ACT

To authorize the county commissioners of Nemaha county to relevy the taxes of said county for the year 1860.

SEC. 1. Be it enacted by the Council and House of Representatives of the Territory of Nebraska, That the sheriff of Nemaha county, either in person or by deputy, is hereby directed to complete the assessment list of said county for the year 1860, so as to embrace as nearly as possible, all the real and personal property of said county subject to taxation and make return of the same on or before the first Monday of March, 1861.

§ 2. The commissioners of said county, or a majority of them, together with the assessor, shall constitute a board of equalization for said county, and shall hold a session of at least three days, commencing on the first Monday in March next, at the county seat, for the purpose of correcting the assessment roll in said county in accordance with the provisions of the 29th section of an act entitled "An act to provide for the valuation and assessment of the real and personal property, and for the levying and collection of taxes in the territory of Nebraska," approved Nov. 1st, 1858.

§ 3. The board of county commissioners of said county shall, immediately after the board of equalization has arisen, proceed to levy the taxes for the year 1860 according to the provisions of the present revenue laws of the territory: Provided, however, that the aggregate amount of the territorial tax for 1860 shall not be less than the amount reported to the territorial auditor as due from said county by the former assessment and levy for the year 1860.

§ 4. As soon as practicable after the taxes are levied, the county clerk shall make out a tax list in accordance with the provisions of the thirty-first section of the present revenue law of the territory of Ne

braska, and deliver the same to the county treasurer on or before the first Monday in April next.

$5. The county treasurer shall then immediately proceed to the collection of taxes at his office at the county seat, and all taxes not paid on the first day of June next shall become delinquent, and ten per cent penalty shall be added thereto, together with interest at the rate of ten per cent per annum from the date of such delinquency until paid, and the further proceedings in the collections of the taxes shall be governed by the revenue laws of this territory then in force.

§ 6. Any person having paid taxes in the county of Nemaha for the year 1860, shall be entitled to a credit for the full amount so paid, to be applied to the taxes assessed and levied against said person, by the levy provided for in this act; and if it shall be ascertained on presentation of his receipt for the taxes paid for the year 1860, that he has paid a greater amount than shall be due from him for the taxes for the year 1860, according to the tax list made according to the provisions of this act, then the treasurer of said county shall refund to such person the excess so paid, and in all cases where the taxes levied according to the provisions of this act against any person are greater than the amount he may have paid on the former levy, his receipt for the amount so paid shall be good and sufficient for that amount, and he only be required to pay the balance according to the provisions of this act.

§ 7. As soon as the commissioners of said county shall receive a certified copy of this act they shall have the same published in the newspapers of the county, for at least three successive weeks.

§ 8. When the tax list for the year 1860, made according to the provisions of this act, shall be placed in the hands of the treasurer, he shall collect no more taxes on the former list made for the same year.

9. The compensation of the officers of the county performing the duties herein required, shall be the same as for similar services according to the laws of the territory in force at the time, regulating the fees in such cases made and provided.

§ 10. This act to be in force from and after its passage. Approved January 4th, 1861.

AN ACT

To vacate a part of the town plat of the town of Fremont in Dodge county.

SEC. 1. Be it enacted by the Council and House of Representatives of the Territory of Nebraska, That so much of the town plat of the town of Fremont, as is situated north of Twelfth street, be and the same is hereby vacated.

§ 2. That the title to streets, lanes, and alleys, upon said tract of land shall revert back to and be vested in the owners of the lots upon said tract of land in the same manner, as if the same had never been surveyed and platted as a town site.

§3. That hereafter no part of the tract of land described, shall be considered as embraced within the corporate limits of the town of Fremont.

§ 4. All acts and parts of acts inconsistent with this act are hereby repealed.

5. This act to take effect, and be in force from and after its passage. Approved January 5th, 1861.

AN ACT

To amend an act, entitled "An act to consolidate the corporations of Nebraska city, South Nebraska city, and Kearny city, and to incorporate Nebraska city," approved Dec. 31st, 1857.

SEC. 1. Be it enacted by the Council and House of Representatives of the Territory of Nebraska, That the above entitled act, be and the same is hereby amended as follows: "The city recorder shall receive for his services a sum not exceeding one hundred dollars per annum. The city assessor shall receive for his services a sum not exceeding eighty dollars per annum.

§ 2. The trial of any offender for the violation of any city ordinance shall be, on complaint before the Mayor, and he shall have exclusive jurisdiction over such cases, and from his decision on such trials, an appeal may be taken by the party aggrieved, to the district court of the county, by the party desiring such appeal filing bond in double the amount of the fine and costs, but said bond shall in no event be less than the sum of fifty dollars. If the defendant appeal, the bond shall be to the city, and the mayor is hereby authorized to compel any person convicted for the violation of any city ordinance (the fine and costs being unpaid) to work out the same, on the streets or public buildings of the city, at the rate of one dollar per day.

§ 3. All licenses granted for the sale of malt, spiritous and vinous liquors shall be paid for in money, which shall belong exclusively to the city school fund.

§ 4. It shall be the duty of the city council to levy a poll tax of one dollar and fifty cents upon each male resident of the city, over the age of twenty-one and under the age of fifty years, said tax to be collected and expended as directed by the city council, on the streets and public grounds of the city, and no resident of said city shall be subject to pay a poll tax for territorial, county or any other purpose, except as herein provided.

§ 5. All parts of said act, and all other acts or enactments, so far as they conflict with this act are hereby repealed.

Approved January 7th, 1861.

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