the order of its registration, as soon as money sufficient for the payment of such warrant is received to the credit of the particular fund upon which the same is drawn, such package shall be endorsed with the number and description of such warrant, and the name and address of the person in whose name the same is registered, and interest upon such warrant shall thereupon cease, and such treasurer shall by mail immediately notify the person in whose name the same is registered, and shall endorse the date of the mailing of such notice upon such sealed package.

Under this section warrants must be paid in the order of their entry on the record. 10, 32 (4 N. W., 377).

4258. The state treasurer shall make triplicate receipts, under the seal of his office, for all sums which shall be paid into the treasury, showing the amount paid in to the credit of each separate fund, in cash and in warrants separately, two of which receipts he shall deliver to the person making such payment, and the person making such payment shall deliver one of such receipts to the auditor, who shall credit such person accordingly, and the treasurer shall retain one of said triplicates in his office.

4259. Every county treasurer shall make out triplicate receipts for all sums which shall be paid into his office, which receipts shall show the source from which such funds are derived, and shall, by distinct lines and columns, show the amount received to the credit of each separate fund, and whether the same was paid in cash or warrants, county or road orders, or supervisors' receipts; one of which triplicates the treasurer shall deliver to the person making such payment, and [one] he shall within six days file with the county clerk, the third he shall retain in his office.

4260. The treasurer of every city or incorporated town shall make duplicate receipts for all sums which shall be paid into his office, which receipts shall show the source from which such funds are derived, and shall by distinct lines and columns show the amount received to the credit of each separate fund, and whether the same was paid, in cash, in warrants, or otherwise; one of which duplicates the treasurer shall deliver to the person making such payment, and the duplicate thereof he shall retain in his office.

4261. Every such treasurer shall, daily, as moneys are received, foot the several columns of his cash book, and of his register, and carry the amounts forward, and at the close of each year, in case the amount of money received by such treasurer is insufficient to pay the warrants registered, he shall close the account for that year in such register, and shall carry forward the excess.

4262. Any such treasurer who shall fail regularly to enter upon his cash book the amounts so received and receipted for, or who shall fail to keep his cash book footed from day to day, as required by this act, for the space of three days, shall forfeit for each offense the sum of one hundred dollars, to be recovered in a civil action on his official bond by any person holding a warrant drawn on such treasurer, one-half to the person bringing such action, and one-half to the school fund of the county in which such action is brought.

4263. The cash book, register, and retained receipts of every such treasurer shall at all times be open to the inspection of any person in whose name any warrants are registered and unpaid.

4264. Any treasurer who shall, for the period of five days after moneys in amount sufficient to pay any registered warrant in its order have been received, fail to mail notice thereof to the person registering such warrant, shall forfeit to such person ten per cent on the amount of such warrant, and ten per cent additional for every thirty days thereafter during which such failure shall continue.

4265. Any such treasurer who shall fail to register any warrant in the order

of its presentation therefor, or shall fail to pay the same in the order of its registration, shall be liable on his official bond to each and every person, the payment of whose warrant or warrants is thereby postponed, in the sum of five hundred dollars, to be recovered in a civil action, one-half of which shall go to the person bringing such action, and one-half to the school fund of the county in which such action is brought.

Treasurer not liable for penalty for failure to register before ten days from date of issue. 23, 432 (36 N. W., 809).

Sec. 4266. "An act to provide for the issuance of duplicate warrants." 1875, p. 176. In force February 17.

4266. Whenever it shall be made to appear to the satisfaction of any officer, authorized by law to issue warrants, that any warrant issued to him has been lost and destroyed, such officer shall have authority to issue a duplicate thereof, numbered the same as the original, with the word "duplicate" written or printed in red ink across the face thereof; Provided, That no such duplicate warrant shall be issued until the party applying for the same shall make affidavit that he was the owner of the original warrant, and shall also file with such officer an indemnity bond with good and sufficient security conditioned to refund any money by him or his assigns received on such duplicate in case of presentation and payment of the original by the treasurer upon whom the same is drawn, whether upon a genuine endorsement thereon or otherwise.

Secs. 4267 to 4269.

"An act to provide for the payment of outstanding road fund warrants." 1879, p. 164. In force June 1.

4267. That in order to provide for the payment of outstanding road fund warrants issued by any organized county in this state prior to the repeal of the act authorizing their issue, the county commissioners of any county where such indebtedness exists be and the same are hereby authorized and empowered to levy a special tax not exceeding five mills upon the dollar of the valuation of said county, or so much thereof as may be necessary to pay all the outstanding indebtedness of the character hereinbefore mentioned. Said levy to be made by the county commissioners at their next regular annual meeting in July, 1879, while assembled for the purpose of levying other taxes as provided by law. Said tax to be collected by the county treasurer in the same manner as other county taxes are collected, and the said warrants to be paid by the county treasurer in the order in which they appear upon his warrant register.

4268. In case the five-mill levy hereinbefore mentioned in section one of this act shall not be sufficient to pay the entire amount of outstanding road fund warrants, the county commissioners in such counties where a deficiency exists shall annually thereafter make other levies for this purpose, not exceeding five mills on the dollar in any one year, until all the outstanding road fund warrants before mentioned shall have been paid.

4269. All moneys derived from the collection of taxes under this levy remaining in the hands of the county treasurer after all the road fund warrants shall have been paid, shall be transferred to the general fund of said county.

Secs. 4270 to 4280.

in banks." 1891, p. 347.

IV. MISCELLANEOUS PROVISIONS.

"An act to provide for the depositing of state and county funds In force August 1. See preface.

4270. The state treasurer shall deposit, and at all times keep in deposit for safe keeping, in state or national banks, or some of them doing business in the state, and of approved standing and responsibility, the amounts of money in his hands belonging to the several current funds in the state treasury, and any such bank

may apply for the privilege of keeping on deposit such funds or some part thereof; all such deposits shall be subject to payment when demanded by the state treasurer on his check, and by all banks receiving and holding such deposits as aforesaid, shall be required to pay, and shall pay to the state for the privilege of holding any such deposit not less than 3 per cent per annum upon the amounts so deposited as hereinafter provided, and subject also to such regulations as are imposed by law and the rule adopted by the state treasurer for receiving and holding such deposits.

4271. The amount to be paid by any and all banks under the provisions of this act for the privilege of keeping public funds on deposit shall be computed on the average daily balances of the public moneys kept on deposit therewith, and shall be paid and credited to the state quarterly on the first days of January, April, July, and October of each and every year, and the treasurer shall require every such depository to keep separate accounts of such several funds of the state as may be deposited, showing the name of each fund to which the same belongs and the amounts and sums paid to the state for the privilege of keeping the same on deposit as aforesaid, and to each of said funds respectively shall be credited directly to the account of the fund or funds so held on deposit, in proportion to the amount of such funds so held.

4272. For the security of the funds so deposited under the provision of this act the state treasurer shall require all such depositories to give bonds for safe keeping and payments of such deposits and the accretions thereof, which bond shall run to the people of the state of Nebraska, approved by the governor, secretary of the state, and attorney general, and conditioned on that depository shall, at the end of each and every month, render to the treasurer a statement, in duplicate, showing the several daily balances and the amount of money of the state held by it during the month, and the amount of the accretions.thereof, and how credited, separately, and for the payment of the said deposit and the accretions accruing thereon, as herein before provided, when demanded by the state treasurer on his check at any time, and generally to do and perform whatever may be required by the provisions of this act and a faithful discharge of trust reposed in such repository. The said bond shall be in substance as follows:

Know all men by these presents, that we, as principals, and -, as sureties, are held and firmly bound unto the people of the state of Nebraska in the just and full sum of dollars, for the payment of which well and truly to be made we hereby bind ourselves, our heirs, executors, and administrators jointly and severally by these presents.

Sealed with our seals and dated the day of A. D.

Whereas, the said bank, in consideration of said deposit certain* of the moneys of the state of Nebraska for safe keeping with and in the bank of the amount whereof shall be subject to withdrawal or diminution by said treasurer as the requirements of the state shall demand, and which amount may be increased or decreased as the said treasurer may determine; and whereas, the said bank, in consideration of said deposit, and for the privilege of keeping the same, has agreed to and will pay the people of the state of Nebraska the sum of three (3) per cent per annum on account of the said deposit, the same shall be paid quarterly upon the daily average of the sum of such amount as the said bank shall have on deposit to the credit of said state, or any of the funds thereof, for the quarter or any fraction thereof next preceding the payment of said per centum, which shall be computed and credited to the account of fund or funds so deposited and as a part of the said

So in original.

state funds, and the state treasurer to be at once notified of said credit and the amount thereof.

.

Now therefore if the said bank of shall, at the end of every month, render to the state treasurer a statement in duplicate showing the daily balance of state funds held by it during the month next preceding, and the accretions thereof, and how the same had been credited, and shall well and truly keep all such sums of money so deposited or to be deposited as aforesaid, subject to the check and order of the state treasurer as aforesaid, and shall pay over the same and each and every part thereof upon the written demand of the state treasurer, and shall estimate, calculate, and pay said per centum as aforesaid, and to his successor in office as shall be by him demanded, and shall in all respects save and keep the people of the state of Nebraska and the said state treasurer harmless and indemnified for and by reason of the making of said deposit or deposits, then this obligation shall be void and of no effect, otherwise to be and remain in full force and virtue.

[SEAL.

SEAL.

SEAL.

SEAL.

SEAL.]

The treasurer shall not have on deposit in any bank, at any time, more than one half of the amount of the bond given by said bank. Said bonds shall be deposited with and held by the state auditor.

4273. The making of profit, directly or indirectly, by the state treasurer, out of any money in the state treasury, belonging to the state, the custody of which the state treasurer is charged with, by loaning, depositing, or otherwise using it, or <lepositing the same in any manner, or the removal by the state treasurer, or by his consent, of such moneys, or a part thereof, out of the vault of the treasurer's department, or any legal depository of the same, except for the payment of warrants legally drawn, or for the purpose of depositing the same in the banks selected as depositories under the provisions of this act, shall be deemed guilty of felony, and, on conviction thereof, shall be subject to punishment in the state penitentiary for the term of not more than two years or a fine not exceeding five thousand dollars ($5,000), and shall also be liable under and upon his official bonds for all profits realized from such unlawful using of such funds, and it is hereby made the duty of the state treasurer to use all reasonable and proper means to secure to the state the best terms for the depositing of the money belonging to the state, consistent with the safe keeping and prompt payment of the funds of the state when demanded.

4274. If the state treasurer shall willfully fail or refuse at any time to do or perform any act required of him by this act he shall be guilty of a misdemeanor and subject to indictment therefor, and, upon conviction thereof, he shall be sentenced to pay a fine of not exceeding five thousand dollars ($5,000); and it shall be the duty of the attorney general to enter and prosecute to final determination all suits for the recovery of any penalty arising under the conditions of any bond required to be given by the provisions of this act.

4275. The county treasurer of each and every county in the state of Nebraska shall deposit and at all times keep in deposit for safe keeping, in state or national banks or in some of them doing business in the county, and of approved and responsible standing, the amounts of moneys in his hands belonging to the several current funds of the county treasury. Any such bank located in the county may apply for the privilege of keeping such funds upon the following conditions:

All such deposits shall be subject to payment when demanded by the county treasurer on his check and by all banks receiving and holding such deposits as aforesaid, and such bank shall be required to pay to the county, for the privilege of keeping such deposits, interest amounting to not less than three per cent per annum upon the amounts so deposited, as hereinafter provided, and subject also to such regulations as are imposed by law, and the rules adopted by the county treasurer for holding and receiving such deposits.

4276. The amount to be paid by any and all banks under the provisions of this act for the privilege of keeping public funds on deposit shall be computed on the average daily balance of the public moneys kept on deposit therewith, and shall be paid and credited to the county on the first day of January, April, July, and October of each and every year; and the treasurer shall require every such depository to keep separate accounts of such several funds of the county as may be deposited, showing the name of each, fund to which the same belong, and the amounts and sums paid to the county for the privilege of keeping the same on deposit as aforesaid; and to each of said funds respectively shall be credited directly to the account of the fund or funds so held on deposit, in proportion to the amount of such funds so held.

4277. For the security of the funds so deposited under the provisions of this act, the county treasurer shall require all such depositories to give bonds for safe keeping and payment of such deposits and the accretions thereof, which bond shall run to the people of the county and approved by the county board and conditioned on that depository shall,* at the end of each and every month, render to the treasurer a statement in duplicate, showing the several daily balances and the amounts of money of the county held by it during the month, and the amount of the accretions thereof, and how credited, separately, and for the payment of the said deposit and the accretions accruing thereon, as hereinbefore provided, when demanded by the county treasurer on his check at any time; and generally to do and perform whatever may be required by the provisions of this act, and a faithful discharge of trust reposed in such repository. The said bonds shall in substance be similar to that in section three [4272]. The treasurer shall not have on deposit in any bank at any time more than one-half of the amount of said bonds. Said bonds shall be deposited by* the county clerk.

4278. The making of profit, directly or indirectly, by the county treasurer, out of any money in the county treasury belonging to the county, the custody of which the treasurer is charged with, by loaning or depositing, or otherwise using or depositing the same in any manner, or the removal by the county treasurer, or by his consent, of such money or a part thereof, out of the vault of the treasurer's department, or any legal repository of the same, except for the payment of warrants legally drawn, or for the purpose of depositing the same in the banks selected as depositories under the provisions of this act, shall be deemed guilty of felony, and, upon conviction thereof, shall be subject to punishment in the state penitentiary for the term of not more than two years, or a fine not exceeding five thousand dollars ($5,000), and shall also be liable under and upon his official bond for all profits realized from such unlawful using of such funds. And it is hereby made the duty of the county treasurer to use all reasonable and proper means to secure to the courty the best terms for the depositing of the money belonging to the county, consistent with the safe-keeping and prompt payment of the funds of the county when demanded.

4279. If the county treasurer shall willfully fail or refuse at any time to do or perform any act required of him by this act, he shall be guilty of a misde

*So in original.