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Unlawful sale of grain.

Member of county board

etc.

SEC. 5. That any person who, after having obtained grain for feed and seed as herein provided, shall sell, transfer, or in any other manner dispose of the said seed or grain shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding one hundred ($100) dollars, or be imprisoned in the county jail not exceeding three months, and, moreover, shall be liable to the county from which the same was obtained for the value of the seed or feed so obtained.

SEC. 6. It shall be lawful for the county board to sell bonds, to designate any one of their number to sell the said bonds, purchase the grain, and sell the same, as herein provided, and the person or persons who may sell said bonds and purchase and sell said grain shall make a full exhibit and settlement with the county board on or before the first day of July, 1891, or if said board shall not be in session on said date, said settlement shall be made at the first meeting of the board after said date.

Embezzlement.

Tax to pay bonds.

SEC. 7. If any person entrusted with the sale of said bond and the purchase and sale of said grain shall fail to account for and settle in full for the money and grain placed or coming into his hands, or shall convert any part thereof to his own use, he shall be deemed guilty of embezzlement, and upon conviction thereof shall be punished accordingly.

SEC. 8. The county board of any county issuing bonds under the provisions of this act shall levy a tax for the payment of the interest on said bonds as it becomes due; Provided, That an additional amount shall be levied and collected sufficient to pay the principal of such bonds at maturity; Provided further, That not more than twenty per

cent (20%) of the principal of said bonds shall be levied and collected in any one year.

SEC. 9. Whereas an emergency exists, this act Emergency. shall take effect from and after its passage. Approved March 24, 1891.

[Senate File No. 211.]

CHAPTER 42.

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AN ACT to amend section one hundred and four (104) of chapter
seventy-seven (77), entitled Revenue," of the Compiled Stat-
utes of Nebraska for 1889, and to repeal said original section.

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

104, chap. 77,

1889.

SECTION 1. That section one hundred and four Amending sec. (104) of chapter seventy-seven (77), entitled Comp. Stats., "Revenue," of the Compiled Statutes of Nebraska for 1889 be amended to read as follows:

receipt.

Section 104. The tax receipt shall be substan- Form of tax tially in the following form:

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Repealing clause.

Emergency.

If the tax be paid upon land or lot, the receipt shall describe the land as it is described in the tax roll and give the valuation thereof; and if upon personal property, it shall state the value thereof; and on the reverse side of the receipt there shall be a statement giving the amount of each kind of tax for each one hundred ($100) dollars.

SEC. 2. Said original section 104 of chapter 77 of the Compiled Statutes of Nebraska, 1889, be and is hereby repealed.

SEC. 3. An emergency existing, this act shall go into effect and be in force on after its passage and approval as provided by law.

Approved April 9, 1891.

[House Roll No. 357.]

CHAPTER 43.

Amending sec. 76, chap. 78,

1889.

AN ACT to amend section seventy-six (76) of chapter seventy-eight
(78) of the Compiled Statutes of the state of Nebraska of 1889,
and to repeal said original section.

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

SECTION 1. That section seventy-six (76) of Comp. Stats, chapter seventy-eight (78) of the Compiled Statutes of the state of Nebraska of 1889 be and the same is hereby amended to read as follows:

County and district road

of.

Section 76. In counties not under township organization, one-half of all moneys paid into the county treasury from the several road districts, in discharge of road tax, shall constitute a county road fund, which shall be at the disposal of the county commissioners for the general benefit of the

county for road purposes; the other half of all moneys paid into the county treasury from the several road districts, in discharge of road tax, and all money paid in discharge of labor tax, shall constitute a district road fund, which shall be paid by the county treasurer to the overseer of the road district from which it was collected, and expended by him only for the following purposes:

First. For the construction and repair of bridges and culverts and making fire-guards along

the line of roads.

Second. For the payment of damages of the right of any public road.

Third. For the payment of wages of overseers, and for the expense of procuring the necessary guide boards.

Fourth. For the payment of the wages of commissioners of roads, surveyor, chainmen, and other persons engaged in locating or altering any county road, if the road be finally established or altered, as hereinbefore provided.

Fifth. For work and repairs upon road.

metropolitan and first class.

Provided, That the county commissioners of In cities of counties not under township organization may levy the same rate of road tax upon the property within any incorporated city of the metropolitan class and cities of the first class as is levied upon the property situated within the several road districts, and all moneys paid into the county treasury in discharge of road tax levied upon property within the corporate limits of any such city shall constitute a part of the general road fund of the county, and be subject to the disposal of the county commissioners for the general benefit of the county and

Repealing elause.

Emergency.

city, one-half of which shall go to the county for road purposes, and one-half to the council of said cities, to be used for road purposes.

SEC. 2. Section seventy-six (76) of chapter seventy-eight (78) of the Compiled Statutes of the state of Nebraska of 1889 is hereby repealed.

SEC. 3. There being an emergency, this act shall be in force from and after its passage.

Approved April 7, 1891.

[House Roll No. 480.]

CHAPTER 44.

Deputy super

intendent of

tion; duties.

AN ACT to authorize the state superintendent of public instruction to appoint a deputy to define the duties of the same, and to fix the salary of said deputy.

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

SECTION 1. The superintendent of public inpublic instruc- struction of the state of Nebraska shall have power to appoint a deputy superintendent of public instruction, and the said deputy may do and perform, in the absence or inability of the superintendent of public instruction, all the act, and duties that may be authorized and required to be performed by the superintendent of public instruction; and the superintendent shall be responsible for all the official acts of his deputy.

Salary.

SEC. 2. Said deputy shall receive a salary of fifteen hundred ($1,500) dollars per annum, to be paid by warrant of the auditor of public accounts on the treasurer, said warrant to be drawn monthly. Approved April 8, 1891.

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