Legal Notices
(First pub. June 14. 1956)
Julius D. Cronin, Attorney
LEGAL NOTICE
NOTICE OF PETITION FOR
ADMINISTRATION OF
ESTATE
No. 4123
County Court of Holt County,
Nebraska:
Estate of Julia A Ryan, Deceased
I The State of Nebraska, To All
Persons Interested In Julia A.
f Ryan, Or In Her Estate, If De
[ ceased:
You are hereby notified that
Neil B. Ryan has filed a petition
in this Court alleging that Julia
A Ryan, a life long resident and
inhabitant of Holt County, Ne
braska, absented herself from her
usual place of residence in O’
Neill. Holt County, Nebraska, on
the 23rd day of December, A.D.,
1D48, and has concealed her
whereabouts from her family
ever since, and for a period of
more than seven years. That the
said Julia A. Ryan has property
in this state, consisting of an in
terest in real estate as a joint
tenant with her husband, and a
cash deposit in The O’Neill Na
tional Bank: That petitioner is
the surviving spouse of the said
' Julia A. Ryan; said petition pruys
that the matter may proceed as
authorized by law to the admin
istration of the estate of Julia A.
Ryan, and the granting of letters
of administration thereon to Neil
B. Ryan, and for such other pro
ceedings looking to the settlement
of the matter and the distribution
of her property as may be just
and proper.
Said matter will come on to be
heard in the County Court Room,
in the Court House in O’Neill,
Holt County, Nebraska, on the
30th day of August, A D., 1956,
at ten o’clock A.M., at which time
all persons interested may appear
and be heard.
BY THE COURT:
LOUIS W. REIMER
County Judge.
(COUNTY COURT SEAL) 7-14c
(First pub. July 19, 1956)
Julius D. Cronin, Attorney
IN THE COUNTY COURT OF
HOLT COUNTY. NEBRASKA
IN THE MATTER OF THE
ESTATE OF CLOSS I. BLAKE,
DECEASED. LEGAL NOTICE.
TO: ALL PERSONS INTEREST
ED IN THE ESTATE OF
CLOSS I. BLAKE, DECEAS
ED:
You, and each of you, are
hereby notified that Guy E.
Blake, a son of Closs I. Blake,
has filed his petition in this
Court seeking to have the decree
of final settlement entered in this
estate modified by the addition
of the following named great
grandchildren, to the heirs at law
•f said deceased, to-wit: Thomas
Parks; Loren R. Parks; Claire E.
Parks; Merton L. Parks; and for
such other relief as equity and
good conscience may require.
The petitioner further alleges
that said heirs at law were omit
ted in said Decree of Final Set
tlement by reason of fraud prac
■' tieed upon the Court, which first
came to the knowledge of the
petitioner and the other parties
interested in said estate, in June,
1956 Said petition will come on
for hearing and determination in
the County Court Room in the
Court House in O’Neill, Holt
County, Nebraska, on the 8th
day of August, A.D., 1956, at ten
o’clock A M.
' BY THE COURT:
LOUIS W. REIMER
County Judge
(SEAL) 12-14c
(First pub. July 19, 1956)
Julius D. Cronin, Attorney
NOTICE FOR PETITION FOR
ADMINISTRATION
Estate No. 4137
In the County Court of Holt
County, Nebraska, July 18, 1956.
In the Matter of the Estate of
Clarence V. Donohoe, Deceased.
Notice is hereby given to all
persons interested in said estate
that a petition has been filed in
said Court for the appointment
of Lois Donohoe as Administra
trix of said estate, and will be
heard August 9, 1956, at 10 o
clock A M., at the County Court
Room in O’Neill. Nebraska.
LOUIS W. REIMER,
County Judge.
(COUNTY COURT SEAL) 12-14
(First pub. July 12, 1956)
LEGAL NOTICE
In accordance with the School
Laws of Nebraska, I am required
to make the following described
-1
DRS. BROWN
& FRENCH
— O’NEILL —
PHYSICIANS & SURGEONS
Edw. M. Gleeson
dentist
2d Floor Gilligan
Rexall Bldg.
Ph. 240 - Box 149 - Hrs 8:30-5
change in district boundaries:
To annex District No. 47 to
District No. 30.
A hearing of said matter will
be held in my office at the Court
House in O’Neill, Nebraska on
Aug. 8. 1956, 10 A M , when all
interested may appear and be
heard.
ALICE L. FRENCH
County Superintendent
11—14c
(First pub. July 26, 1956)
Charles E. Chace, Attorney
NOTICE OF HEARING OF
PETITION FOR FINAL
SETTLEMENT OF
ACCOUNT
No. 4053
COUNTY COURT OF HOLT
COUNTY, NEBRASKA.
ESTATE OF HERBERT J.
HAMMOND, DECEASED.
THE STATE OF NEBRASKA,
TO ALL CONCERNED:
Notice is hereby given that a
petition has been filed for final
settlement herein, determination
of heirship, inheritance taxes,
fees and commissions, distribu
tion of estate and approval of fi
nal account and discharge, which
will be for hearing in this court
on August 15, 1956, at 10 o’clock,
A.M.
LOUIS W. REIMER
County Judge.
(COUNTY COURT SEAL) 13-15
(First pub July 26, 1956)
Julius D. Cronin, Attorney
NOTICE TO CREDITORS
Estate No. 4128
In the County Court of Holt
County, Nebraska, July 19, 1956.
In the matter of the Estate of
Mary Wehrstein, Deceased.
CREDITORS of said estate are
hereby notified that the time
limited for presenting claims
against said estate is November
16, 1956, and for the payment of
debts is July 19, 1957, and that
on August 16, 1956, and on No
vember 17, 1956, at 10 o’clock
A M., each day, I will be at the
County , Court Room in said
County to receive, examine, hear,
allow, or adjust all claims and
objections duly filed.
LOUIS W. REIMER
County Judge.
(COUNTY COURT SEAL)
13-15C
Lynch News
Mr. and Mrs. Mahlendorf call
ed on Joe Boska Friday evening.
Charles Mulhair is here on a
10-day furlough with his par
ents, Mr. and Mrs. Roy Mulhai'
The Roy Mulhairs atttended the
graduation exercises from basic
training at the Great Lakes naval
training center and Charles, one
of the graduates, returned home
with them.
Mr. and Mrs. Leo Sedlacek and
baby of Valentine visited his
mother here the past week.
Nick Baker visited at the Jack
Darnell home in Omaha the past
week.
Mr. and Mrs. George Barta
visited at the Gordon Barta home
at Dorsey Sunday, July 22.
Mr. and Mrs. Buss Greene vis
ited at the Pat Osborne home on
Monday, July 23.
Orrie Ellis of Verdel was a
Lynch caller Tuesday, July 24.
'Mr. and Mrs. E. A. Petersen of
Monowi visited in Lynch Sunday,
July 22.
Mrs. George Clinch of Wash
ington state visited relatives here
the past week.
Mr. and Mrs. Rudolph Prokop
and son of Gross were Lynch
callers Sunday, July 22.
Mr. and Mrs. Vince Jehorek
and Mr. and Mrs. Albert Kal
kowski were Spencer visitors on
Saturday, July 21.
Mr. and Mrs. Ralph Moody of
Niobrara visited relatives here on
Sunday. , .
Mr. and Mrs. Edward Zach and
family of Niobrara visited at the
Wayne Zach and William Mul
hair homes recently.
Mrs. Louis Novak of Bristow
visited at the William Mahlen
dorf home Tuesday, July 24.
Mr and Mrs. Bob Boettcher of
Butte visited at the William Mah
lendorf home Monday, July 23.
They were also business visitors
in Lynch.
Mr. aiiu mi a. * — --
tended the wedding of a niece at
Elba Saturday.
Mr and Mrs. August Kalkowski
and Mrs. George Kalkowski
spent Tuesday evening, July 24,
at the Dale Barta home west of
Verdigre.
Mr. and Mrs. Don Allen and
family are on vacation this week.
Mr. and Mrs. Eugene Lechten
berg of Butte visited at the Ber
nard Weber home.
Mrs. Phyllis Mulhair and fam
ily and Mrs. Jonas Johnson vis
ited friends and relatives m
Spencer Saturday, July 21.
Leonard Neilson was a business
visitor in Spencer Saturday, July
21. .
Mrs. Minnie Rinehart and Mrs.
Ralph Blomenkamp of Butte vis
ited with Mrs. Floyd Fast at the
Lynch hospital on Tuesday, Ju y
24.
Mrs. Marjorie Dix spent a few
days’ vacation with relatives m
Butte from her duties at the Dr
G. B. Ira home while Mrs. Naomi
Douglas was here visiting with
her father. _
LAND FOR SALE
240-ACRES WET HAY MEADOW
One-quarter mile south of O’Neill sale bam. Elkhorn riv
er running through the land, good groves and shelter, fair
buildings. This year’s hay crop goes with the sale. Good
terms offered. Possession 30 days if desired.
i/4 SECTION LAND
One mile west of Atkinson. Fair improvements, REA, and
suitable for irrigation, with Elkhorn river flowing through j
the land. j
STOCK FARMS and RANCHES
From 640 acres to 1200; 2700; 4700; 5000 to 18,000 acres
throughout this area and western Nebraska.
WE ALSO SPECIALIZE IN FARM AND RANCH
MANAGEMENT AND LOANS
CONTACT
DONALD M. SHONKA, Atkinson,
or MIKE SHONKA, Burwell
Africa-Bound Mission
Worker Shows Films
CF7LIA — Miss Lorraine Ernst
of O'Neill, who soon will be
leaving for missionary work in
the Belgian Congo, Africa, show
ed pictures at the Hans Laurid
sen school last Thursday evening.
The films described the people
end the nature of the country to
which she is going.
She will first go to the country
of Belgium where she will learn
the French language. Miss Ernst
will be a teacher.
Other Celia News
Mr and Mrs. Hans Lauridsen
and sons and Mr. and Mrs. Geor
ge Mintle and family attended
an old settlers’ picnic at the
Paddock church Sunday, July 29.
A tape recording from former
neighbors, Mr. and Mrs. Fay
Puckett of Washington state, was
heard by the group.
Mr. and Mrs. Clarence Focken
were Wednesday morning, July
25, visitors at the home of the
Adams sisters,
Mr. and Mrs. Rudolph Ruda
and Isla visited in the Hans
Lauridsen home enroute to At
kinson hay days Saturday eve
ning. „
Mr and Mrs. Ernest Green and
family were Sunday dinner
guests at the Mark Hendricks
home. Other guests were Charles
Phipps, Vivian Thurlow, Donna
Verdon and Rollin Smith.
Mrs. E. W. Samms and child
ren spent from Wednesday, July
25, until Saturday evening with
Mr. and Mrs. William Maloun
and family. . , ,
Mr. and Mrs. Joe Hendricks
and Nina were Butte visitors
Saturday, and also visited at the
Robert Risor home.
Mr. and Mrs. Clarence Focken
and family and Mrs. Rocken’s
mother, Mrs. Hilts, took a picnic
dinner Sunday to the Ft. Rand
all dam.
Mr. and Mrs. Hans Lauridsen
and Leroy were Thursday, July
26, visitors at Spencer.
Mrs. Fern Morsett and children
and Mr. and Mrs. Lester Raff and
son of Orchard were Sunday
dinner guests at the John Sich
eneder home.
Reverend Barnett was a Mon
day afternoon visitor at the Con
nie Frickel home.
Bobby Knudsen visited the
George Mintle children last
Thursday.
Mrs. Milton McKathnie and
children and Mrs. Emma Mc
Kathnie and Ellen were Wed
nesday, July 25, O’Neill visitors
Mrs. Milton McKathnie and El
len also visited at the J. V.
Johnson home. Mr and Mrs. O.
A. Hammerberg also called on
the Johnsons.
Mr. and Mrs. Clarence Foeken
and family were last Thursday
evening visitors at the Emil
Colfack home.
Mr. and Mrs. William Maloun
and sons, also Diane and Dickie
Samms, were last Thursday visit
ors at the Duane Beck home.
Quite a few Celia families were
in Atkinson for the hay days
celebration.
O’Neill News
A/lc Joseph F. Bangs arriveo
in New York Friday after com
pleting his tour of duty in the
Azores. He received his discharge
from the service at Manhattan
AFB Wednesday. Mrs. Bangs,
who has been staying with her
parents, Mr. and Mrs. H. E. Ash
er, in O’Neill during his absence,
joined him in New York Wed
nesday. They will visit Mr.
Bangs’ parents in Connecticutt
before returning to O’Neill.
Mr. and Mrs. Jack Passmore
and Anne of San Diego, Calif., are
visiting her sister, Mrs W. W.
Waller, and family and her par
ents, Mr. and Mrs. Ray Snell of
Page.
Mr. and Mrs. Clyde MceKnzie,
jr., and family and Mr. and Mrs.
Dean Streeter spent Sunday in
Bunswick with relatives.
Venetian Minds, prompt deliv
ery, made to measure, metal ot
wood, all colors.—J. M. McDon
alds. w
Mrs. Bea Towell of Denver,
Colo. ,and Mr. and Mrs. Oliver
Towell of Los Angeles, Calif.,
visited Mrs. J. F. O’Connor, Mr.
and Mrs. William Griffin and
William O’Connor. They arrived
Monday, July 23. Mr. and Mrs.
Towell left last Thursday and
Mrs. Bea Towell remained here.
Mrs. Don Enright returned
from Columbus Sunday, July 22,
with Mr. and Mrs. John Berens.
Guests in the homes of Mr. and
Mrs. Fred Fetrow and Mr. and
Mrs. Paul and Dale Fetrow are
Mr. and Mrs. Claude Fetrow and
family of Baltimore, Md.
Mrs. Leo Dowd of Schuyler
and Mrs. Blanch O’Malley of
Chambers called at the home of
Mrs. Edna Coyne Saturday.
Mr. and Mrs. Herbert Hanson
of Neligh visited Mr. and Mrs.
Harrison Bridge Sunday.
Mrs. Alva Carrico of Rawlins,
Wyo., and Mr. and Mrs. Alfred
Marquardt of Portland, Ore.,
were guests in the G. W. Carrico
| home Monday and Tuesday, July
1 23 and 24.
Donald Davidson is spending a
j 20-day leave visiting his parents,
Mr. and Mrs. Robert Davidson,
and other freinds and relatives,
after which he will go to Hawaii.
Mr. and Mrs. Charles Marsten
and family were weekend guests
of Mr. and Mrs. Harden Anspach.
Craig and Byron Foreman of
Battle Creek spent last week vis
iting their grandparents, Mr. and
Mrs. Claude Bates. .
Mr. and Mrs. Vernon Keeney
and Bonnie, Miss Anitd Fieuden
berg and Mr. and Mrs. Paul Sei
vers of Norfolk, Mr. and Mrs.
Arthur Harley and family of At
kinson and Mr. and Mrs. Ralph
Beckwith were Sunday dinner
guests of J£r. and Mrs. Rex
Beckwith.
Mr. and Mrs. Alvin Bausch of
Reseda, Calif., have been visiting
friends and relatives here.
Mr. and Mrs. Cecil Landis of
New Plymouth, Ida., are visiting
Mr. and Mrs. Harrison Bridge,
Mr. and Mrs. Judd Russell and
Mrs. Mae Landis, who is in St.
Anthony’s hospital.
Star Clubbers Hold
Picnic in O Neill
STAR—The Star Get-to-Geth
er club held a picnic dinner at
Ford’s park in O’Neill Sunday.
Those attending were: Mr.
and Mrs. Leonard Juraeek and
Archie, Mr. and Mrs. Elmer Jur
acek, Judy, Irma and Lyle. Mr.
and Mrs. Albert Derickson. Greg
rv and Pamela, Mr. and Mrs.
William Derickson, Ronald, Rog
er, and Claudia, Mr. and Mrs.
Bob Tomlinson and Veldon, Mr.
and Mrs. Dale Revell, Bob and
Bill, Mr. and Mrs. Ewalt Miller
md Barbara, Mr. and Mrs. Elroy
Lieb, Larry, Kenneth, Dicky and
Kathy, Mr. and Mrs. Ben Miller,
Donald Linquist and Jeannine
Laursen.
The club will meet with Mrs.
Ewalt Miller Wednesday after
noon, August 8.
Other Star News
Mr. and Mrs. Vince Cunning
ham and family spent Monday,
July 23, with Mr. and Mrs. Her
bt rt Price and family at Lynch.
Tuesday evening, July 24, vis
itors at the home of Mr. and
Mrs. Gerald Waring and family
were: Mrs. Hattie Boelter, Mr.
and Mrs. Wayne Boelter and Al
len, Mr. and Mrs. Ernest Boelter
and son, Mr. and Mrs. Albert
Boelter and family, Miss Judy
Juraeek, Mr. and Mrs. Vince
I Cunningham and family, and
Mr. and Mrs. Ewalt Miller and
l Barbara.
Mr. and Mrs. Nels Linquist and
daughter were Sunday guests at
! the Soren Sorensen, jr., home.
Irma Juraeek spent last Thurs
: day night with her aunt, Mrs.
I Gene Mudloff, and family.
Mr. and Mrs. Vince Cunning
' ham, Kay and Sharon and Mr.
and Mrs. Ewalt Miller and Bar
bara were supper guests Wed
nesday, July 25, at the home of
Mr. and Mrs. Lysle Johnson and
I family.
Mr. and Mrs. Walter Phillips
and family visited with friends
and relatives over the weekend.
There will be an auxiliary'
meeting Tueesday, August 7, at
the Ash Grove hall.
Mr. and Mrs. Ben Vonasek and
family spent Sunday evening with
relatives in Verdigre.
Mr. and Mrs. Vince Cunning
ham and family left Thursday
night to return to their home in
Erie, Pa., after visiting for near
ly two weeks with relatives and
friends.
Walker Sisters Will
Reunite This Week
An annual reunion of a moth
er and her six daugters is being
held at the Dr. L. A. Burgess
home this week. The guests ar
rived over the weekend to spend
from several days to a week
here.
Mrs. Laura E. Walker, who re
sides in O’Neill with her daugh
ter, Mrs. Rurgess, entertained her
other five daughters; Mrs. W. H.
Fowler of Enid, Okla.; Mrs. How
ard Miller of North Platte; Mrs.
Edmund Bright of Orchard; Mrs.
M. L. Crandall of Fremont and
Mrs. R. W. Johnson of Hyannis.
The ladies and Mrs. Walker
did not reunite last year.
The Frontier for Printing
Returns to Home —
Mrs. Fred Farrar left Friday
for her home in Fullerton after
r——— ————-————
having visited her brother-in-law
and sister, Mr and Mrs. Fred 0
Robertson, for five weeks.
--
costs you
nothing extra!
jaflnL
DRYCLEANING
Clothes look new with St0*Nu
IDEAL CLEANERS
O'Neill, Nebr.
.. DANCE ..
American Legion Ball Room
— O’Neill
Saturday, August 4th
--- ::
I Music by
JACKIE RAY ORCHESTRA
ADMISSION: $1 PF.R PERSON
LEGAL NOTICE OF MEASURE
TO BE VOTED UPON NOVEMBER 6, 1956.
BALLOT TITLE AND TEXT OF AN ACT
PROPOSED BY INITIATIVE PETITION
PROPOSED BY INITIATIVE PETITION
An Act to provide a highway use tax, based on weight and
distance, on all commercial trucks carryfng loads of ten or more
tons and on intercity buses weighing twenty-eight thousand or more
pounds; to provide that revenue from said tax be distributed to the
Department of Roads and Irrigation and to Counties and Municipali
ties of the State in the same proportion and for the same purposes
as revenue from the gasoline tax is distributed; to provide for
enforcement and administration of the Act; and to amend and re
peal certain Statutes.
300 For
301 Against
TEXT OF PROPOSED INITIATIVE PETITION
"Be it Enacted by the People of the State o/ Nebraska,
“Sec. 1. Beginning January 1, 1957, in addition to the license
fees provided in section 60-331, every commercial truck, truck
tractor, semitrailer and trailer licensed under the laws of the State
of Nebraska to transport ten or more tons shall pay a highway
use tax for each and every mile operated annually over the high
ways of this state in excess of a mileage equal to the quotient pro
duced by dividing the license fee paid by the rate of tax per mile
stated below applicable to such vehicle, the following amounts
per mile:
Licensed Weight to i ax t-er
Be Carried in Ton* Truck Mile in Cent*
10 19
11 2.2
12 2.5
13 2.8
14 3.0
15 3.3
16 3.4
17 4.2
18 4.4
19 4.7
20 4.9
21 5.1
22 5.4
23 5.6
24 5.9
25 8.1
For each additional ton or fraction thereof over twenty-five
tons that may be authorized, the tax per truck mile is increased
three-tenths of a cent.
Vehicles, as described in this section, carrying bulk cargo only
or livestock and which operate substantially empty fifty per cent
of the time shall pay a highway use tax at a rate equal to two-thirds
of the tax per mile provided in this section on the total mileage
of such vehicle in Nebraska annually in excess of a mileage equal
to the quotient produced by dividing the Nebraska license fee
paid on such vehicle by the rate of tax per mile applicable to such
vehicle.
"Sec. 2. Beginning January 1,1957, no vehicle not registered in
the State of Nebraska which, if registered in this state, would be
required to register under the provisions of section 60-331 to trans
port a load of ten tons or more shall be operated over the highways
of this state outside the limits of any city or village without (1)
registering the vehicle in the manner as prescribed by the laws at
the State of Nebraska for a resident vehicle and paying the fees as
prescribed by the provisions of section 60-331 and the highway use
tax as provided in section 1 of this act or (2) securing a permit from
the Department of Agriculture and Inspection to transport prop
erty not to exceed the weight specified in the permit and paying a
highway use tax for each and every mile traveled within the state
in the amounts provided in section 1 of this act.
"Sec. 3. Beginning January 1, 1957, in addition to the license
fees provided in section 60-329, every vehicle registered under the
provisions of subdivisions (1), (2), and (3) of section 60-329, shall
pay a highway use tax of two cents for each and every mile oper
ated annually over the highways of this state in excess of a mileage
equal to the quotient produced by dividing the Nebraska license fee
paid by two cents.
"Sec. 4. Beginning January 1, 1957, no vehicle not registered
in the State of Nebraska which, if registered in this state, would
be required to be licensed under the provisions of subdivisions
(1), (2), and (3) of section 60-329, shall be operated over the high
ways of this state outside the limits of any city or village without
(1) registering the vehicle in the manner as prescribed by the laws
of this state for a resident vehicle and paying the fees provided by
the provisions of section 60-329 and the highway use tax as provided
in section 3 of this act or (2) securing a permit from the Depart
ment of Agriculture and Inspection to operate such vehicle over
the highways of this state and paying a highway use tax for each
and every mile operated over the highways in this state in the
amount of two cents per mile.
“Sec. 5. The owner or lessee of every motor vehicle subject to
the highway use tax under the provisions of this act shall keep an
| accurate record of the miles traveled by each of such vehicles in
Nebraska and shall report the mileage traveled by each vehicle in
t each calendar month on or before the fifteenth day of the following
month to the Department of Agriculture and Inspection. The de
partment is authorized to promulgate forms, rules and regulations
for the keeping of records, the making of reports, and is authorized
to require any additional information necessary for the use of the
department in enforcing the provisions of this act. The depart
ment is authorized to make such inspection and audits of the tax
payers’ records as may be necessary in its judgment to insure accu
rate mileage statements. The department is authorized and directed
to use the Nebraska ports of entry so far as practicable for the
issuance of permits and to enforce this act.
“Sec. G. In each monthly statement the taxpayer shall state
the amount of the tax, if any, due under the provisions of this act
and shall remit the amount thereof with the statement to the de
partment. Such statement and the amount of tax shall be subject
to review and audit by the department and if any additional tax
is found due, the same shall be paid after ten days written notice
by United States mail to the taxpayer.
I
“Sec. 7. The department is further authorized to promulgate
rules and regulations for the issuance of the permits authorized
by this act and is authorized to require payment in advance of the
tax which may become due under any permit or in lieu of payment
! to require reasonably adequate security therefor.
“Sec. 8. Failure to pay the tax prescribed by the provisions
of this act when due on account of the operation of any vehicle for
which a permit has been issued, shall cancel such permit and all
rights to operate such vehicle thereunder shall terminate on the
date of such default.
“Sec. 9. The owner or lessee of any vehicle operated without
the permit referred to in this act and for which a permit is required
shall pay an additional tax of ten dollars for each day such vehicle
is operated without such permit, in addition to the highway use
tax prescribed in this act.
^ec. 10. The owner or lessee or any vehicle subject to the pro
visions of this act shall pay an additional tax of ten dollars for each
day such owner or lessee is in default of payment of the tax pre
scribed by this act on each vehicle for the operation of which the
highway use tax is due, and the owner or lessee of all vehicles sub
ject to the provisions of this act shall pay an additional tax of ten
dollars for each day such owner or lessee is in default of the
reports required by the provisions of this act, in addition to the
highway use tax due on such vehicles.
"Sec. II. The owner or lessee of any vehicle subject to the tax
prescribed by the provisions of this act shall give notice in writing
to the Department of Agriculture and Inspection at the time of
payment of the tax demanded by the department of any over assess
ment of such tax. Such notice shall specify and identify the vehicles
On account of which such demand is made and as to each vehicle
set forth the mileage and other details claimed by the owner dr
lessee to be correct and the amount of tax claimed to be due
and the amount of overpayment as to each vehicle. The depart
ment shall determine such claim and refund any overpayment
within sixty days. If the Owner or lessee be dissatisfied with the
decision, or if no decision is rendered by the department within
sixty days, the owner or lessee may institute an action against the
department within sixty days thereafter in the district court of
Lancaster County, Nebraska, to recover his claim. In such action
the plaintiff shall have the burden of proving the correctness of his
claim. The disputed tax involved shall be held by the department
until the action is finally determined.
"Sac. 12. Revenues collected under the provisions of this act
hy the Department of Agriculture and Inspection shall be remitted
to the state treasury and placed by the State Treasurer in the High
way Use Tax Fund. The State Treasurer shall allocate and dis
tribute the fund in the same manner and for the same purposes
that the Gasoline Tax Fund is allocated and distributed.
"Sac. 13. The operator or driver of any vehicle, and the owner
Or lessee thereof, which vehicle is within and subject to the pro
visions of this act, who operates the same in this state with the
intention of violating any of the provisions of this act, or who in
tentionally evades or attempts to evade the highway use tax applic
able to such vehicle provided by this act, or who operates such
vehicle in this state without the permit required by this act with
the intention of violating this act, shall each be guilty of a mis
demeanor and shall, upon conviction thereof, be fined in a sum not
lass than one hundred dollars nor more than five hundred dollars.
"Sec. 14. That section 60-305, Reissue Revised Statutes of
Mahranlrn. 1943, be amended to read as follows:
"60-305. The provisions of law relative to registra
tion and the display of registration numbers shall not
be construed to apply to any motor vehicle owned by a
nonresident of this state, except vehicles moved over
the highways of this state on their own wheels for the
purpose of exchange, sale, or offering the same for sale
to or by an agent, dealer, purchaser, or prospective pur
chaser, or for delivery after sale or for storage prior to
•ale, and except as otherwise provided in this act, if the
owner thereof shall have complied with the provisions
of the law of the state of which he is a resident, relative
to the registration thereof and the display of registra
tion number plates thereon, and shall conspicuously
display his registration number plates as required by
the laws of this state.
- IS. That section 60-305.01, Reissue Revised Statutes of
ttfcnska, 2M3, be amended to md as follows:
“60-305.01. Except as c.therwise provided in this
act, a nonresident owner owning any foreign vehicle
which has been duly registered for the current calendar
year in the state, country, or other place of which the
owner is a resident, and which at all times, when oper
ated in this state, has displayed upon it the number
plate or plates issued for such vehicle in the place of
residence of such owner, may operate or permit the
operation of such vehicle within the state without
registering such vehicle or paying any fees to this
state.
“Sec. 16. That section 60-305.02, Revised Statutes Supplement,
1965, be amended to read as follows:
“60-305.02. Trucks, truck-tractors, semitrailers,
and trailers carrying loads of less than ten tons, or
buses weighing less than twenty-eight thousand
pounds, from states other than Nebraska, entering Ne
braska shall be required to comply with all the laws
and regulations of any nature imposed on Nebraska
trucks, truck-tractors, semitrailers and trailers carry
ing loads of less than ten tons, or buses weighing less
than twenty-eight thousand pounds, and to comply
with all the requirements as to payment of all license
fees, permit fees, and fees of whatever character which
owners of trucks, truck-tractors, semitrailers and
trailers carrying loads of less than ten tons, or buses
weighing less than twenty-eight thousand pounds,
owned and operated in Nebraska, are required to pay
when operating in such foreign states, unless the state
or states, in which such trucks, truck-tractors, semi
trailers, trailers, or buses are domiciled, grant reciproc
city comparable to that extended by the laws of Ne
braska.
“Sec. 17. That section 60-305.03, Revised Statutes, Supplement
M6, be amended to read as follows:
"60-305.03. (1) In case a foreign state or ter
ritory is not reciprocal as to license fees on commercial
trucks, truck-tractors, semitrailers and trailers carry
ing loads of less than ten tons, or buses weighing less
than twenty-eight thousand pounds, tha owners of such
nonresident vehicles from those states or territories
will be required to pay the same license fees as are
charged residents of this state in such foreign state
or territory. In caae no fees are charged in Nebraska
on such trucks, truck-tractors, semitrailers, trailers,
ity comparable to that extended by the laws of Ne
or buses, other than license fees, and the reciprocity
law of any other foreign state or territory does not act
to exempt such Nebraska trucks, truck-tractors, semi
trailers, trailers, or buses operating in that state from
payment of all fees whatsoever, the owners of such
foreign trucks, truck-tractors, semitrailers, trailers, or
buses shall be required to pay a fee in an amount equal
to the fee of whatever character, other than license fee,
is charged by such other state to such foreign trucks,
truck-tractors, semitrailers, trailers, or buses; Pro
vided. that the owners of all such foreign trucks, truck
tractors, semi-trailers, trailers, or buses, doing intra
state hauling in this state, shall be required to pay the
same registration fees as those required to be paid by
residents of this state. In no case shall the fee charged
to an owner of such a foreign motor vehicle exceed th*
total fees required to be paid on like vehicles by resi
dents of this state. The Department of Roads and Irri
gation shall remit all such fees collected to the State
Treasurer, who shall place such money in the Highway
Cash Fund.
"(2) In order to effect the purposes of section
60-305.02 and subsection (I) of this section, the motor
vehicle division of the Department of Roads and Irriga
tion shall have authority to enter into reciprocal agree
ments with the responsible officers of other states, pro
vinces, or countries as to licenses and permit fees, under
which such motor vehicles, trucks, truck-tractors, yrnt
trailers, trailers, or buses properly licensed or regis
tered in other states, provinces, or countries may be
operated in interstate commerce in thi« state without
a Nebraska registration or the payment of permit fees
or taxes; Provided, that like provisions are accorded
to such vehicles owned by Nebraska citizens when
operated in such other state, provinces, or countries.
It shall be unlawful to operate such trucks, truck-trao
tors, semitrailers, trailers or buses owned by nonresi
dente who are not In compliance with the provisions at
subsections (1) and (2) of this section and with section
60-305.02, or any agreement executed under the author
ity granted hereunder. It is the intention that the high
way use tax provided by this act shall be imposed in
accordance with its terms upon the operation in Ne
braska of vehicles to which this act applies. No vehicles
to which the act is otherwise applicable shall be exempt
from such tax by reason of any reciprocal or other
agreement.
“Bee. 18. That original sections 60-305 and 60-305.01 Retains
Brrlsed Statutes of Nebraska, 1943, and sections 60-305 02
80-305.08, Revised Statutes Supplement, 1955, are repealed.*
Respectfully submitted.
FRANK MARSH
Secretary of State
tPbbtefaed mm, week besteatnc Monday. Joly M. MSte
