overseer. pany the same with the returns made to him by said overseers. If any overseer makes a false return, he shall be guilty of perjury, and be punished accordingly. SEO. 96. Each overseer shall, at the time required by Settlement of the town board, make a settlement of his accounts, showing the amount of money coming into his hands as such overseer, and how the same has been expended. In such settlement he shall be allowed the same amount for similar services by overseers in counties not under township organization, as provided in section 82, which sum shall be paid out of any money belonging to his district, after deducting his labor, tax, and three-fourths of his township road tax; and if there be not sufficient money belonging to the district with which to pay said overseer, he may be paid in whole or in part out of the township road fund, or for any balance due him he may receive from the town board a certificate which may be received in payment of his own township road tax for any succeeding year. building SEC. 97. All contracts for the erection and repara- Contracts for tion of bridges and approaches thereto, for the building bridges, etc. of culverts and improvements on roads, within the limits of any township, the cost or expense of which shall exceed one hundred dollars, shall be let by the town board to the lowest competent bidder; but no contract shall be entered into for a greater sum than the amount of money on hand in the township road fund, derived from the levy of previous years, and two-thirds of the levy for the current year, together with the amount of money on hand belonging to the district where such work is to be performed. The contract shall be let, and the successful bidder give bond as provided in sections 83, 84, and 85 for the letting of contracts in counties. not under township organization; and all the provisions of said sections shall apply, so far as applicable, to the letting of contracts provided for in this section: Pro Work let by contract, how paid for. Road on town lines. Appropriation from county treasury. vided, that where any work is to be performed or contract let, the cost of which is to be paid by order of the county board entirely out of the county road fund, or by the entire county, the contract therefor shall be let by the county board in the same manner as provided in sections 83, 84, and 85, for the letting of such contracts in counties not under township organization. SEO. 98. Where any contract is let as aforesaid by the town board, the expense of which is to be borne exclusively by the township, it shall be paid from the money belonging to the district in which such work is performed; or, if that be insufficient, the balance shall be paid from the township road fund, and if the work be of general benefit to the entire township, the town board may, in their discretion, cause the same to be entirely paid for from the township road fund, or from the fund of each district pro rata; Provided, that if under any law of this state bonds are voted to aid in the building or repairing of any bridge, the expense shall be paid by such bonds, or the proceeds thereof. SEC. 99. Where a public road is located on township lines, the township board shall allot the part of such road which such town shall keep in repair, and the part so allotted shall be considered as wholly belonging to such town. SEC. 100. When it shall be necessary to build, construct, or repair any bridge, or road, in any town, which would be an unreasonable burden to the same, the cost of which will be more than can be raised in one year by ordinary road taxes in such town, the town board shall present a petition to the county board of the county in which such town is situated, praying for an appropriation from the county treasury to aid in the building, constructing, or repairing of such bridge or road, and such county board may (a majority of all the members elect voting for the same) make an appropriation of so much for that purpose, as in their judgment, the nature of the case requires and the funds of the county will justify; said appropriation to be expended under the supervision of an authorized agent or agents of the county, if the county board shall so order. In such case where the county grants aid, as aforesaid, the contract shall be let by the town board, under the provisions of sections 83, 84 and 85. town lines. SEC. 101. Bridges over streams which divide town- Bridges on ship lines, and bridges over streams on roads on township lines, shall, if the expense thereof be not paid by the county board, be built and repaired at the equal expense of such towns; Provided, that for the building and maintaining of bridges over streams near township lines, in which both are equally interested, the expense of building and maintaining such bridges shall be borne equally by the townships so interested. let. SEC. 102. Contracts for the purposes mentioned in Contracts, how the foregoing section may be entered into and enforced in the same manner as provided in sections 89 and 90, for the enforcement of similar contracts in counties not under township organization. SEC. 103. Chapter 47 of the revised statutes of 1866, Acts repealed. entitled "Roads," is hereby repealed. Approved, March 1st, A.D. 1879. Gen. Stat. 950. GENERAL LAWS. PART IV. MISCELLANEOUS GENERAL LAWS. AN ACT To define the boundaries of the county of Nance. Be it enacted by the Legislature of the State of Nebraska : Boundaries of SECTION 1. That all of that portion of the state of Nance county. Nebraska, included in, and known as the Pawnee Reser vation, be and the same shall constitute the county of Nance. Provided, that all territory lying south of the south line of township seventeen, shall be, and hereby is attached to Merrick county; and all territory lying north of the south line of township seventeen shall be and hereby is attached to Platte county, for judicial and revenue purposes, until the officers shall have been elected, and the said county permanently organized according to law. Approved, February 13th, A.D. 1879. To provide for the repayment of moneys paid as taxes on lands, the title to which vests in the State, by persons holding such lands under contract of sale, or by lease. WHEREAS, In the different counties of the state of Nebraska, there are many persons holding school lands under contract of sale, or under lease from the state of Nebraska, the title to said land being now vested in the state; and WHEREAS, Said school lands have not been, and are not now taxable for any purpose whatever, therefore Be it enacted by the Legislature of the State of Nebraska : Preamble. Taxes paid on state lands to SECTION 1. That moneys heretofore received by the county treasurer of the several counties within the state be refunded. of Nebraska,on account of taxes levied on lands, the title to which vests in the state of Nebraska, from persons holding said lands under contract of sale, or lease, shall be repaid without interest to persons who have paid the same, their heirs, executors, or assigns. SEC. 2. That said moneys shall be repaid by the re- How repaid. spective county treasurers, on orders in that behalf, made by the county commissioners of the respective counties. SEO. 3. That no order shall be made by the county same. commissioners of any county, for the repayment of money paid as aforesaid into the treasury, except upon the production of a receipt from the treasurer of |