that such person shall make a full verified return of said property to said county judge, and file the same in his office within one year from the death of the decedent, and within that period enter into such securities and may renew the same for five

years.

4503C SEC. 3. [Taxes when payable-Interest.] All taxes imposed by this act, unless otherwise herein provided for, shall be due and payable at the death of the decedent, and interest at the rate of seven per cent per annum shall be charged and collected therefrom for such time as such taxes are not paid; Provided, That if said tax is paid within six months from the accruing thereof, interest shall not be charged or collected thereon, and in all cases where the executors and administrators or trustees do not pay such tax within one year from the death of the decedent they shall be required to give a bond in the form and to the effect prescribed in section two of this act, for the payment of said tax together with interest.

4503d SEC. 4. [Executors, administrators, duties.] Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon, and whenever any such legacy shall be charged upon or payable out of real estate, the heir or devisee before paying the same shall deduct such tax therefrom and pay the same to the executor, administrator or trustee, and the same shall remain a charge upon such real estate until paid, and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner that the said payment of said legacies might be enforced; if, however, such legacy be given in money to any person for a limited period, he shall retain the tax upon the whole amount, but if it be not in money he shall make application to the court having jurisdiction of his accounts to make apportionment if the case requires it of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require.

4503e SEC. 5. [Same-Sale of property.] All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay said tax, in the same manner as they may be enabled to do by law, for the payment of debts of their testators and intestates and the amount of said tax shall be paid as hereinafter directed.

4503f SEC. 6. [Same-Payment of tax-Voucher on settlement.] Every sum of money retained by any executor, administrator or trustee or paid into his hands for any tax on any property, shall be paid by him within thirty days thereafter to the treasurer of the proper county, and the said treasurer or treasurers shall give, and every executor, administrator or trustee shall take duplicate receipts from him of said payments, one of which receipts he shall immediately send to the state treasurer, whose duty it shall be to charge the treasurer so receiving the tax with the amount thereof, and shall seal said receipt with the seal of his office and countersign the same and return it to the executor, administrator or trustee, whereupon it shall be a proper voucher in the settlements of his accounts, but the executor, administrator or trustee shall not be entitled to credit in his accounts or be discharged from liability for such tax unless he shall procure a receipt so sealed and countersigned by the treasurer and a copy thereof certified by him.

4503g SEC. 7. [Trust estates.] Whenever any of the real estate of which any decedent may die siezed shall pass to any body corporate or to any person or persons or in trust for them or some of them, it shall be the duty of the executor,

administrator or trustee of such decedent to give information thereof, in writing to the treasurer of the county where said real estate is situated within six months after they undertake the execution of their expected duties, or if the facts be not known within that period, then within one month after the same shall have come to their knowledge.

4503h SEC. 8. [Debts-Refunding tax.] Whenever debts shall be proved against the estate of the deceased after distribution of legacies from which the inheritance tax had been deducted in compliance with this act, and the legatee is required to refund any portion of the legacy, a proportion of the said tax shall be repaid to him by the executor, or administrator; if the said tax has not been paid into the state or county treasury or by the county treasurer if it has been so paid.

45031 SEC. 9. [Foreign executor-Transfer of stocks or loans.] Whenever any foreign executors or administrators shall assign or transfer any stocks or loans in this state standing in the name of the decedent, or in trust for a decedent which shall be liable to the said tax, such tax shall be paid to the treasury or treas urer of the proper county on the transfer thereof; otherwise the corporation making such transfer shall become liable to pay such taxes, provided that such corporation has knowledge before such transfer that said stocks or loans are liable for such taxes.

4503j SEC. 10. [Erroneous taxes-Refunding.] When any amount of said tax shall have been paid erroneously to the state treasurer it shall be lawful for him, on satisfactory proof rendered to him by said county treasurer of said erroneous payments, to refund and pay to the executor, administrator or trustee, person or persons who have paid any such tax in error, the amount of such tax so paid provided that all applications for the repayment of said tax shall be made within two years of the date of said payment.

4503k SEC. 11. [Appraisement.] In order to fix the value of property of persons whose estate shall be subject to the payment of said tax, the county judge, on the application of any interested party, or upon his own motion, shall appoint some competent person as appraiser as often as, or whenever, occasion may require, whose duty it shall be forthwith to give such notice by mail to all persons known to have or claiming to have any interest in such property, and to such persons as the county judge may by order direct, of the time and place he will appraise such property; and at such time and place to appraise the property at the fair market value of the same, and for that purpose the raiser is authorized by leave of the county judge to use subpoenas and to compel the attendance of witnesses before him, and to take the evidence of such witnesses under oath concerning such property, and the value thereof, and he shall make a report thereof and of such value in writing to the county judge, with the depositions of the witnesses and such other facts relating thereto, as the county judge may by order require to be filed with the records of the county court, and from this report the county judge shall forthwith determine and fix the then cash value of all estates, annuities, and life estates for terms of years growing out of said estates, and the tax to which the same is liable, and shall give immediate notice through the mails to all parties known to be interested therein. Any person or persons dissatisfied with the appraisement or assessment, may appeal therefrom to the county court of the proper county within sixty days after the making and filing of such appraisement or assessment, conditioned upon the giving of security to the court to pay all costs, together with all taxes that may be fixed by the court. The said appraiser shall be paid by the county treasurer out of any funds he may have in his hands on account of said tax, on the certificate of the county judge, at the rate of two dollars per day for every day actually and necessarily employed in said appraisement, together with legal milage.

45031 SEC. 12. [Appraiser - Malfeasance.] Any appraiser appointed under the authority and by virtue of this act who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin, or heir of any decedent, or from any person or corporation liable to pay said tax or any portion thereof, shall be guilty of a misdemeanor, and upon conviction in any court of competent jurisdiction, he shall be fined not less than one hundred dollars nor more than five hundred dollars, and in addition thereto the county judge shall dismiss him from such service.

4503m SEC. 13. [Jurisdiction over questions.] The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time. of his death, shall have jurisdiction to hear and determine all questions in relation to all taxes arising under this act, and the county court first acquiring jurisdiction hereunder shall retain the same to the exclusion of every other.

4503n SEC. 14. [Taxes not paid-Procedure.] If it shall appear to the county court that any tax accruing under this act has not been paid according to law, it shall issue a summons commanding the persons or corporation liable to pay such tax or interested in such property to appear before the court on a certain day not more than three months after the date of such summons, to show cause why such tax should not be paid. The process, practice and pleadings and the hearing and determination thereof, and the judgment in said court in such cases shall be the same as those now provided or those which may be hereafter provided in probate cases in the county courts of this state and the fees and costs in such cases shall be the same as in probate cases in the county courts of this state.

45030 SEC. 15. [Same.] Whenever the treasurer of any county shall have reason to believe that any tax is due and unpaid under this act, after the refusal or neglect of the person interested in the property liable to pay said tax to pay the same, he shall notify the county attorney of the proper county in writing of such refusal to pay said tax, and the county attorney so notified, if he has cause to believe a tax is due and unpaid, shall prosecute the proceeding in the county court in the proper county, as provided in section fourteen of this act, for the enforcement and collection of this tax.

4503p SEC. 16. The county judge and county clerk of each county shall, every three months, make a statement in writing to the county treasurer of the county, of the party from which or the party from whom they have reason to believe a tax under this act is due and unpaid.

4503q SEC. 17. [Same, expenses.] Whenever the county judge shall certify that there was probable cause for issuing a summons, and taking the proceedings specified in section fourteen of this act, the state treasurer shall pay or allow to the treasury of any county all expenses incurred for services of summons and his other lawful disbursements that have not otherwise been paid.

4503r SEC. 18. [Records.] The secretary of state shall furnish to each county judge a book in which he shall enter the returns made by appraisers, the cash value of annuities, life estates and terms of years and other property fixed by him, and the tax assessed thereon and the amounts of any receipts for payments thereof filed with him, which book shall be kept in the office of the county judge as public records.

45038 SEC. 19. [Payment by county to state treasurer.] The treasurer of each county shall collect and pay the state treasurer all taxes that may be due and payable under this act, who shall give him a receipt therefor, of which collection and payment he shall make a report under oath to the state auditor on

the first Monday in March and September of each year, stating for what estate paid, and in such form and containing such particulars as the auditor may prescribe, and for all such taxes so collected by him and not paid to the state treasurer by the first day of October and April of each year, he shall pay interest at the rate of ten per cent. per annum.

4503t SEC. 20. [Receipts.] Any person or body corporate shall, upon the payment of fifty cents, be entitled to a receipt from the county treasurer of any county or the copy of the receipt at his option, that may have been given by the treasurer for the payment of any tax under this act, which receipt shall designate on what real property, if any, of which deceased may have died seized, said tax has been paid and by whom paid, and whether or not it is in full of said tax, and said receipt may be recorded in the clerk's office of said county in which the property may be situated, in the book to be kept by said clerk for such purpose.

4503u SEC. 21. [Lien.] The lien of the inheritance tax shall continue until the said tax is settled and satisfied: Provided, that said lien shall be limited to the property chargeable therewith; and Provided Further, that all inheritance taxes shall be sued for within five years after they are due and legally demandable, otherwise they shall be presumed to be paid and cease to be a lien as against any purchaser of real estate.

CHAPTER 78.-ROADS.

4504 SECTION 1. [Supervision by county board.] The county board has a general supervision over the public roads of the county, with power to establish and maintain them as herein provided, and to see that the laws in relation to them are carried into effect. [1879, 120.]

4505 SEC. 1a. [Roads leading to cities.] The county board of any county in which any city of the metropolitan, or city of the first class having over twenty-five thousand inhabitants, is situated, is hereby authorized and empowered whenever the road fund of said county will warrant it, to aid in the grading, paving, or otherwise improving of any street, avenue, or boulevard leading into such city and within the corporate limits thereof, by providing for payment of not exceeding onehalf of the cost of such grading and not exceeding the cost of the paving of intersections; and shall also be authorized and empowered to grade, pave, or otherwise improve any street, avenue, boulevard, or road, or any portion thereof leading into and adjacent to any such city, outside of the corporate limits thereof and within two miles from such corporate limits, including any portion thereof leading into or across any village or town and for such improvements outside of the corporate limits of any such city as hereinafter authorized and directed. [1883, chap. XXIII. 1889, chap. 8.]

4506 SEC. 16. [Estimate-Cost-Notice.] Whenever the county board shall contemplate the making of such improvements outside of the corporate limits of any such city they shall notify the county surveyor, whose duty it shall be to make an examination of the proposed improvement and report an estimate of the cost thereof to said board. If, upon the coming in of such report, the county board determine to make the improvement, they shall cause personal notice to be served on the owners of property abutting on said road, of their intention to make such improvement, and if the owner is a non-resident, then by personal service on the agent of such non-resident, if he have one residing in the county, and in case he has no such agent, by publishing such notice in a newspaper published in and of general circulation in said county, and upon the proof of service or publication of such notice aforesaid and after giving such owner an opportunity to be heard, the board shall decide upon the material to be used in such improvement and enter an order upon their record for the construction thereof. [Id., § 1b.]

4507 SEC. 1c. [Expense-How paid.] Two-thirds of the cost of any improvement outside of the corporate limits of any city authorized by this act shall be paid by said board out of the road fund of said county, one-third by special assessment on all real estate abutting on or adjacent to such improvement to a depth not exceeding 500 feet on each side thereof to the extent of the special benefits to such real estate by reason of such improvement; the benefits to such real estate to be determined by said board, after publication in a newspaper of general circulation

CHAP. 78. "An act to amend chapter forty-seven of the Revised Statutes, entitled 'Roads.'" Laws, 1879, 120. Took effect June 1, 1879. NOTE, also, that "An act to provide for the election of road supervisors and further define their duties," (Laws, 1867, 45; G. S., 958,) "An act declaring section lines roads in certain counties," (G. S., 959,) "An act prescribing additional duties of supervisors," (Laws, 1875, 113,) "An act to vacate certain roads," (Laws, 1875, 114,) being su perseded and re-enacted by different provisions of this chapter, are omitted. The rule that where a party has been in the actual, open, notorious, and exclusive possession for ten years, he thereby acquires the absolute right to such exclusive possession, is applicable to public roads in favor of the public so far as it relates to mere easement. 21 Neb., 232.

SECS. la-1d. "An act to authorize the county board of any county in which a city of the metropolitan, or cities of first class, having over twenty-five thousand inhabitants, is situated, to grade, pave, or otherwise improve roads leading thereto, and to assist such city in the improvement of such roads within the corporate limits as are extensions of roads leading thereto." Laws, 1889, chap. 8. Took effect March 80, 1889. Bordering roads. 50 Neb.. 535.