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About Nebraska advertiser. (Brownville, Nemaha County, N.T. [Neb.]) 1856-1882 | View Entire Issue (Jan. 13, 1859)
HHSKKliJEKE it r. , . I V f I,:.. I 'A .... y r , . J I . t 1 ' ! 1 f - I - I J . . X . .1 I E I . I I T f I . -. i - I i If I i II I I IX I I I ' fi Fl)X I I J f I ..'..-Y.Mx,. .rv k. w Ay AV a v ... r .... , , , ...... . .-.-. . v v .v -v. . .. . , . , : .. .. . . . ; f ; :.. . : .. DI0E1T C VOL. III. Nebraska QVDucctisci rcEusacD kvky tucksdat bt . H. W. PUKNAS, :Sicond Story Hoadleyfii Muir's BuildiDg, (Corner cf Main nd Firet Streets.) BROWNTILLE, N. T. ' foronejearif paid m airauce, - - $2,00 4 .. . at tho end of G months, 2,50 a tt 4 . j2 3 oq C2ubof 12 er taro will ls furnished at 51,50-per oaai,praT'idal the cash accompanies the order, . RATES OF ADVERTISING: OoeuarelO lisxvr le)one insertion, Each additional insertion, Uno square, ons Toionth, three months, " . . ix months, " " one year, M i!n!j Cards of six lines or less, one year, One Cjliimn oae year, Oa-half Ujlamn, oneear, " fonrth " " cichth . " ' C.lumn,sii moaths, 4 half Column, sir months, fo-arth " eighth " " ' C tlaai thre months, h!f Co! urnn, three months, fourth " " " eihth : " " $1,00 0,50 2,50 4.00 6,00 12,00 5,00 60,00 35,00 20,00 16,00 20,00 10,00 8,00 20,00 13,00 10,00 6,00 Annou n:in candidates for ofSee (in advance,) 5,00 BUSINESS CARDS. U. C. JOHNSON, ATTORIEY AT LAW, SOLICITOR IN CHANCERY AND Real Estate Agent, BROWXVILLE, N. T. KEFEKENCES. Ilon.Vm.Jessup, Montrose,Pa. U.S. lk-ntlT, u " " J.hn Miller, Chicago, 111. Wm. K. Mc Allister, " Charles F. Fowler, " " " U. W. Furnas, DrownTille,N.T. O. F. Like, " May 7, 1S57. 47-ly E. IvIATHIEU, ' Cabinet & Wagon-Haker liain Street. bet. Sixth and Seventh, m:ov. viLi.ru x.t. All km 1 of e.l inet work nealr execued. rTieirin5 of wagons' plows, etc., promptly done. John Mcdonough. House, Sigu, k Ornamental Painter, w. "v r ' GLAZIER, 4-e. hhoirxvixLiv x. t, XT 'rUT can leleft at ttCity Prns Store. J. D.N.O. B. THOMPSON -Keal Estate & General I'ollecting Agents UIiOWU"VTIjIiE, N. T. Asrenls forloira Ins. Co.,0skaloosa, ALL bu-iiio eruruted to onr care will meet with j i.-uipt :te:wi'n and warranted correct. Paiers prepar-e-1 fr rf '"n I'tiins to pre-empt, Declaratory state ment male out, etc., etc. tJ-'O.ILe on Tirkt street, north of I. T. Wtyte & Co.I KEFERREN'CES i 3. VT. Grin. Ex-Governor Iowa T. L. Price do Missouri Atctin A Kiiic do S tarre U Co., O. Doiiflity Arr?! 8, IsiS. r2n41-Jy do Glen wood, Iowa Council Bluffs, Iowa juax. r. iinxet. - KIKNEY & HO criA. F. HOLLY, i V ATTORNEYS AT LAW, XCXXRASltA CITY, X T. Will practice in ttt Courts of this Territory. Collec ting aa3 criminal buAiuess attended to throughout Ke traska, Wetteru 1 wa aaj Mibsouri. Will attend the Courts at Brownvllie. v2n33-Cm E. S. DUNDY, " ATTORNEY AT LAW, ARCIJEK, RtCIIARDSOX CO. N. T. WILL pracdee in the several Court of the 2d Judicial 1i4rit. jd attend to all matters connected with the r .fn,.n. . Wh. McLekkak, Esj., of Nebraska City, w,ii if me in the proccuvlon of important Suits. fccpt. 10, '57-1 1-tf C. W. WHEELER, Architect and Builder. 3ZS rownvillo . MISS MARY TURNER, MILL1HER-AHD DRESS MAKER. Hain Street, one door above Carsons Bank. BUOWNVILLE N. T. ljonftds auxl Trimmings always on hand. T . A. D. KIRK, Aftorncy at Law, Land Asreat and Aotary Public. Archer, Richardson Co., JC. T. .ratice in the Courts of Nebraska,xssisted Ly ilariin; and Uennctt, Nebraska City. ""TfENUER FERGUSON, Attorney and Counsellor 'BELLKVUE, NEBRASKA. JAMES W. GIBSON, BLACKSMITH Second" Street. between Main and Nebraska, IUiOWNVILLE, N. T. CI). W. JIOORE, General Steamboat Agent, roRjvAitDisc. if coyi.vissiox merchant, NEBRASKA CITY, N.T. ;L lt wrCiuini.non and prompt returns made. Particular atifntTon piven torrctsivine. Storing and For tliu; all kind i-f freight and produce. Office on the Levee. S'.orekrue in tbe me tlck with Kearney Hotel. I'.e'er u the Merchant of Nebraska Citv: r r H .rhael St Lou:s Moj '-a A. Wardea ." k! kint.d, Finney & Co" AjrU23, 13 Harper kScuier St.Ixuis; Joeph Mclntrre " Brcklay, Hinkle&i Co " va-44-Iy T. E. HAYCO.OK. Attorney at Law AKD REAL ESTATE AGEIIT. . Mount Yernon, Nemaha Co., r-rLicuUr afteTt.-t.rd to the practice of law andcol of ift,t iw tbe onnties r.g Nemaha, Pawnae, '"u.a-jii Ku-tarUn, N-raka Territory. t'l e!ate tuht aiid old on cmnrifion. Land j arrut l-Kaicd frdi(nt dealrrs. Pre-emption pjjv-rs carefully prepared. strim to' sn TI. Elt.ert.Hatimout'j. V T. T h!,n . Vcl.'i-Lii dty.N 'T" " 1 Kii'harton, Omaha ciir, ST jiricr rPOvy, jjC, Bellevue. NT .sa ;T i. T-t. Banker, Council BlntT, Iowa Tt' rAni it. Cook, Pert Defaolnes, Iowa. em- ok Bliow.wnxi.:, .nkmaiia coiixry. x -T n- .- , ' " ni.in. i i GARY. mcixAtY & HEWETT, ATTORNEYS AT LAW SOLICITORS LY CHANCERY. . BrowrjTilIe,;Xel;rasfea. . . . Will practice in the Courts of Nel)raska,and forth REFERENCES.' ' r ' Messrs. Crow, McCreary & Co., St. Louis, Mo. Hon. James M. Hughs, - Do Hon. John E. Sheply, " - - -Do Hon. James Craig, - - Sti Joseph, Mo. Hon. Silus "Woodson, " - - - Do J udpe A. A. Braflford, ' , . ' Nebraska City. X. T. S..XuckoIls.E-q.. ..' Do Kinney &Uoll, Kebratta City. ' v : , Cheever Sweet 4t CO., v do ' J. Sterling Jlortou "do"' - Brown &. Bennett, . Brown vi lie R. W. Ftirna Uo BrownvlUe, N. T. Not, 18, 186S. Tn21 Book Bindery, OU U JN OIL I3LUF JPS, IOWAL Empire Block, No. 3, V . WILLI P. SITER, ?vouia miorm lae puixjc tnat be has opened a first class Bocik Biudery, and is now jreparid to lo all kinds of Book Binding old or new, bound or re-bouDd upon the shortest posbible notice, and on the most reasonoble lerms. , - Orders received for all kinds of Blank work. July I, ISiS-ly. Watchmaker & Goldsmith, A. GYS, ROCK PORT,1 MO. BEGS leave to inform the public that he has located in the above named town and offers for sale a choice stock of CLOCKS, WATCHES, JEWELRY, and other articles usually kept in such establishments at prices which cannot be complained of. Being an exper ienced watchmaker he flatters himself that in repairing watches, clocks and jewelry he can give perfect satisi& Uoa, ,i 19 6m. LOUIS WALDTER, House, Sfcn, and Ornamental Painter, GLAZIER, OEAINEE, , PAPER HA ACER, BBOWNVILLE, N.T. Takesthis method of informing the pnblic that hehas remved his paint shop from Nemaha City to this place He thinks himself qualified to undertake any work per taining to his line of business, and respectfully invites the public to give him a call. Please leave orders at tho "Advertiser" office." - Nov. 19, 1S57. n21-tf W. P. LOAN, ATTORNEY AT LAW. LOT AND LAND AGENT, Arelier, Richardson County, N. T. DROVFX & CI.IXTOX, PRODUCE DEALERS, Forwarding & Commission MERCHANTS, . No. 78, North Levee, St. Louis, Mo. Orders for Groceries and Manufactured Articles accu rately filled at lowest possible rates. Consignment for sale and re-shipment respectully solicited. Shipments of all kinds will be faithfully attended to. Beferrences : Messrs. G H Rea &. Co St. Louis B irtlett. McComb &.Co do Gilbert, Miles & Stannard do Hon. T II Buftington, Auditor State of Missouri J Q Harmon, Esq, Cairo City, 111. Messrs Molony, Bro's &.Co New Orleans, Louisiana " J V Jackson, Esq., do do Messrs Hinkle, Guild & Co, Cincinnati, O. F Itammar &. Co do Brandcll & Crawford Louisville, Ky. "Wood r ur & liun ting ton, Mobile, Ala. Il.Uniincs, Esq., Bcardstown, Iil. May 12, 1853 45-3m JAIyISS hogan. blank book manufacturer, .Southeast cr. 2nd and Locust Si's. ST. LOUIS, MO. All kinds of Blank Books, made of the best paper, ruled to any pattern, and sewed in the new improved patent mode. LIBRARIES, PERIODICALS, MUSIC. &c, bound in any style, and at the shortest notice. Having been awarded the Premium at the last Me chanic's Fair, he feels condident in insuring satisfaction to all who may give him a call. July 22d, 1S53. Iyv3n4 J. V. WESTLAKE. BUTTON. WESTLAKE & BUTTON, MACHINE SHOP & FOUNDRY, Railroad Car, HIocK Pump, Rolt Corner of Main isBiddle St., sr. LOUIS, MO. Contractors outfits constantly unhand, such as Rotary Pump Cars, Sideer End Cars, Wheelbarrows, Scrapers, Single and Horse Power Derricks, &c Blacksmith ins of all kinds, Bridge and Truss Bolts of any length. Workmanship warranted of best quality. B. E. HARPING. C. C. KIMBOCGH R. F. T001IEE. HARDiNQ, KIMBOUGH & CO., Uanvfucturertand Wholesale Dealer in HATS, CAPS & STRAW GOODS, Ho 49 Main street, bet. Olive and Pine, ST. LOUIS, MO. Particular attention paid to manufacturing onr finest Hole Hats. , WHEELER '& WILSON'S INCOMPARABLE ' : SEWING MACHINES j. w. McDonalds: co., . No. 79, Fourth street," St. Louis, Mo. Are taking the place of all other machines to . Families, . Dress-Makers. - " AND They are the Simplest. Speediest, Cheapes' and most lnrable Mac-bines existant. Agents Wanted in Every Town In the West ; , MILLER & BOISAUBIN, Importers of French and German L00KIKG-GLASS PLATES, Sheet, Sky-LlJrlitj and Floor Glass, 18, Second St., St. Louis, M6. Manufacturers ft Ornamental Look ing-G lass Frames Stained Glass in all its Various Branches, for Churches, Public and private ' Buildings; 'J Ornamental Work for Steamboats ; OLIVER BENNETT. WM. B. GARRIT. JXJLE3 P. FISKE. - ACGCSTC8 KXIGHT. OLIVER BENNETT & CO., ilanufactwrerfand WhalesaleDealersin 1 BOOTS AND SHOES, No. 87 Main Street; : " ' FoRMBLT.yo.ioi, Cnxttor Maiv AXDLOCrBT.) . ST.. LOU IS, 310. I ' J- a.. . . . . ' ..." COMMEKCE; CITY OEM : STOHB JOHN H. MAUN & CO., " BROWXVILLE, X. T. : DEALERS IN 'Medicines 5 - flHFMIRAI-fi.'TflilET CHADO Fine Hnir and Tooth Brushes,'- PERFUMERY, FATCY & TOILET -ARTICLES; Tobacco M Cigars; Pure Wines and Liquors for - . i Medicinal Use. t3 Physicians' Prescriptions and Family Recipes caremny compounaea. All orders 'correctly answered.- Every article war ranted genuine and of the "best quality. , , O- AGENTS for all leading Patent Medicinet oj im aaji . .. -. . . - NEW GROCERY PROVISION HOUSE, BY J. l.MSEIM AT THE Old Stand of M. P. CLARK, . BROWIWILLE, N. T., Where can be found a full supply of Family Groceries nam and Bacon, Mackrel and Cod Fish, Teas, Sugar, Coffee, Candies, Nuts, Wine Crackers and Cheese, Liquors and AVines, Sardines, Cigars and Tobacco, Oysters and Lobsters, Peaches,. Prunes, Blackberries and Whortle berries, and all articles usually kept in a Fancy Grocery Store, which be will sell for cash or produce as cheap as the cheapast. Will you give me a share of your continuod patronage. i Brownuille, July 15th, 1858. v3n3 R. L. DODGE, ATTORNEY AT LAW AND ' - SOLICITOR IN C1TANCERY, BRO WXYILLE, NEBRASKA. Land Warrants bought and sold. : Pre-emption papers carefully and correctly prepared. OFFICE on Main street, in Brown and Benneit's Bank ing House. . . - REFERENCES Hon. Fenner Ferguson, " R. W. Furnas " R. Brown Kinney & Holley Hon. James Craig,. Nave.'McCord &. Co. Clark & Conrad. ' July 8, lS58-v3n2-Iy" Bellevue, Nebraska. Brownvllie, " . " , Nebraska City St. Joseph Mo. J3. '33nT iXE3NTt ATTORNEY AT LAW, BKOTO'TILLE, N. T. Will write deeds of every kind and contracts for every purpose, with warranted legal accuracy. Office, in the Banking House of Lushbaugh & Carson. REFER TO Hon. John A. Bingham, Cadiz, Ohio, j " W K Carter, Cleveland, " " RPSpaldin?, " " " B F Leiter, Canton, " S Lahm, " " Wm R Sapp, Mt. Yemen, " S P Chase, Columbus, " ' " Thos. Ford, Mansfield, " " Jas. Craig, St. Joseph, Mo. Brownville, Oct. 22d, 's. . 2nl7-ly RANDALS, GOULEY & CO. PRODUCE BROKERS AXD. COMMISSION MERCHANTS. St. Louis, Missouri Orders for merchandise solicited, and prcmptlv filled, at the lowest rates. All kinds of produce bought or sold ou ecmmision. . . Septomber 23, 1SGS- - ly. nEMAHA LAND AGENT, sitrvevor & iPTARTPrHUC, Will select lands, investigate titles, pay ilCS, Lc, cither in Kansas or Xebraska;. buy, sell, and enter lands on commission; invest in town property, buy or sell the same, and will always have on handcorrect plats of townships, counties, &c, showing all lands sub ject to entry, and where desired will furnish parties liv ing in the states with the same. Being the old is t settler in the county will in all cases be able to give full and reliable information. Address A. L. Coate, either at Brownville or Nemaha City, Nebraska Territory. 6in-42-v2 JEKFEliSGN P. jCASADT, 1 MARTIN W. BIDEN,! JAS. D. TEST, JAS. D. WHITE, r Conncil fluffs, Iowa. J NcbraskaCityNT) CASSADY, TEST, RIDEN & CO., (Successors to Riden dr White.) LAND AGENTS; NEBRASKA CITY, N. T. HAYING made arrangements by which we will receive accurate copies of all the Townships embraced in the Eastern portiou of Nebraska,we are new prepared to offer our services to the 4 Squatters of Nebraska Territory. ' ' In Filling Declaratory Statements of Inten tion to Pre-empt. Securing Pre-emptions, Locating Land Warrants- AND ENTERING LAND. Land Warrants Bouglit and Sold. LAND ENTERED ON TIME. Particular attention paid to Buying and Selling Property on commission: Also, to making Collections and forwarding remittancesto anypartof the Union. Blanks of all kinds always on hand. . REFERENCES. . ; Hon. A. A.Bradford, Nebraska City. S.F.Nucolls, - . . ". " Messrs. Dolman & TTest, " St. Joseph, Mo., Peter A. Keller.- , Washington City Thomas Lumpkin, . , " " June 28,1856. vl-n4 '; JOHN A: PARKER & CO., WASlIIAtiTOA, U. C JOHN A. PARKER, late Register of the Land Office. Omaha, N. T., having resigned his efftee will hereafter, In connection with one of the best Land Lawgivers in the country, attend to all business confided to him; and es pecially ' ,- rRE-EMPTIOJff CASES, Which hehas made himself thoroughly acquainted with by study and practice for years. lie refers to the Heads of Departments and Members of Congress of both II uses, . All applications for services must t-e accompanied rith a fee to insure attention, . ; , ' ' January 23, 1S5S. , , no31-ly , W. E. HARVEY. . . L. VAN WTCK. Civ. Eng., Sur. &. Draf t'n General Land Agent- II ARTE Y, TAX WYCK &, CO., Sencral land Agents AF."E connected with agencies in Washington City by which they are enabled to prosecute claims against the United States Government, or attend to any business be fore the General Land office with dispatch' and to the satisfaction of theircustomers. One of the Arm being a practical Engineer and Survey or (having been for many years connected with the United Stales Coast Eorreys engaged on works ofInternjl Im provements) we are prepared to make Surveys of Towns, Farms, &c, in any part of the Territory; and having engaged the best Draftsman in the Territory, can execute Maps, Town Fiats, and drawings of all kinds (mechanical, architectural, &.c., to the perfect satisfaction our cus tomers.' x 'u 1 " - - ' " October 22d, IS57. t ; . CnSlv NEWS, POLITICS, GENERAL INTELLIGENCE AN ACT : To DrOYldc for tlie Yaln.iflnn nnrt : Assessment of the Real and Per sonal property, ana for the Levy ing ana collection or Taxes in me Territory or ft chraska. 1 oec. l. Me it enacted by the Council and House of Representatives of the Terri tory of Nebraska ; That the following classes of property shall be exempt from taxation, and may be : omitted from the lists herein required to be given j " .1st: The properly of the United States ana.oi;Uiis lerntory, including Schoo Lands. . ' 2d. The property of a countv. incorrm. rated city or town, or school district, when devoted to the' public use , and not held tor pecuniary profit. 3d. Publicgrounds, bv whomsoever de votedyto the public use, and including all places for the burial of the dead. 4th. Fire engines and implements used for extingishing fires, with the grounds usea exclusively tor their buildings, and ior tne meetings or hre companies. . . 5th. The grounds and buildings of li brary, scientific, benevolent and religious institutions and societies, devoted solely to the appropriate objects of these institu tions, not exceeding three acres in extent. ana not leased or otherwise used with a view to pecuniary profit. bth. The books, . papers, furniture. scientific or other apparatus pertaining to tne above institutions, and used solely for tne purposes above contemplated, and the like property of students in any such in- stitutions, ana devoted solely to sustain ing them, but not to exceed in amount the sum prescribed in their charter or act of incorporation. . . . . 8th. Animals not specified in the next section; the wool shorn from the sheep of the person giving the lisr.and his crop harvested within one year previous to the listing ; private libraries not exceed ing one hundred dollars in value, and fam ily pictures ; the kitchen furniture of each family ; the beds and bedding requisite for the use of the family ; one bed and the bedding thereof for each single per son not a member of another family, and the apparel of every family and person, actually used for wearing, with all food provided for each family ; but no person for whom a compensation for board or lodging is received or expected, is. to be considered a member of a family within the intent and meaning of this act. 9th. The polls and estates, or both, of persons, who by reason of age or infirmi- lty, may in the judgment of the assessor, be unable to contribute to the public charge ; such opinion being subject to re vision by the county, board of equaliza tion. Sec. 2. All other property, real and personal, within. this Territory, is sub ject to taxation in the manner herein di rected ; and this section is intended to embrace lands and lots in towns, includ ing lands bought from or donated by the United States, and from this Territory, and whether bought . on a credit or other wise ; ferry franchises, which, for the purposes of this act, are to be considered as real property ; horses and neat cattle, mules and asses, sheep and swine, money, whether in possession or on deposit, and including bank bills ; money, property or labor, due from solvent debtors on con- tract or on judgment, and whether within this Territory or not ; mortgages and other securities, and accounts bearing in terest ; stock or shares in bank or any company incorporated by this Territory, or any other State or Territory, and sit uated in, or transacting business in this Territory, public stock loans ; household furniture, not exempted, and including gold and silver plate, musical instru ments, watches and jewelery; private li braries, for their value over one hundred dollars; pleasure carriag-s, stage hacks, omnibusses and other vehicles for trans porting, passengers ; wagons, carts, drays, sleighs, and every other description of vehicle or carriage ; boats and vessels of every description, wherever registered or licensed, and whether navigating the waters of this Territory solely or not, if owned, either wholly or in part, by per sons who are inhabitants of this Territo ry; annuities, but not including pensions from the United , Statespr any State of the Union ; mfcney invested in manufac tures, including buildings, machinery and materials ; also monies used in merchan dising, together with all other 'property not exempted, though not herein speci fied. . Sec. 3. The term "credits," as used in this act, includes every claim and de mand for money, labor, or other valuable thing, and every annuity or sum of mo ney receivable at stated periods, and all moneys in property of any kind, and secur ed by deed, mortgage, or otherwise ; but pensions from the United States or from any State, are not included in the above terms. Sec. 4. On or before the first Monday f February ; of each year, fhe county commissioners of each county are requir ed to famish the cotttity assessor with suit able notices and blank forms for the as sessments, and such instructions as may be needed to secure full and uniform as sessment and returns. Sec. 5. The list. of. each person shall contain; first, his lands, by township', sec tion and range, and every division or part of a section, lying in the county in which the list is required ; and where such parcel of land is not a' Congression al division' or sub-division; it shall be lis ted and describe in' some other mode suf ficient to identify it; aadhiatovn lots,ua t., TinuisnAY, ming the town in which they are situated, and their proper description by number and block, or otherwise,' according to' the systems of numbering m the town: his personal property, by the.. following par ticulars amount of capita:! employed in mercnanuise, amount- or capital employ- ea in manuiactunng, number of horses number - of mules -and - asses, number of neat cattle, number of swine; number or sheep, number of carriages and vehi cles of every description," amount of mo nies and credits, amount cf taxable house hold furniture,- amount of stock or shares in any incorporated company or company not incprporatea, amount of all other per sonal property, not exempted by law and nor enumerated ; the number of polls. Sec. 6. The above list Cf items may be extended or diminished, or varied at the discretion of the county commission ers, so as to obtain such facts as they may aeem desirable. Sec. 7. The list shall be signed and sworn to by the person, making it, and the oath may be. administered either by tne assessor, or by any other officer au thonzed to administer oaths, and shall be certified to by him ; and the oath may be printed upon . the blank form and shall be in substance as follows : I,- , solemnly swear that I have listed above (or within) all the lands, town lots, personal property, mo ney and credits, subject by law to taxa tion, and owned by me, or required by law to be listed by me for any other per son or persons, Insert as guardian, hus band, parent, trustee, executor, adminis trator, receiver, accounting officer, part ner, agent, or factor, as the case may be! according to the best" of my knowledge. bee. o. V hen any person who is re quired to render the above statement fails to do so, from absence or sickness, ' and wnen any person reruses to do so, or to take or subscribe to the oath required; the assessor shall aecertain, according to the best information he can obtain, the number and value of the several species of property required, and to that end he is hereby authorized to examine on oath any person .vhom he supposes to have knowledge in relation thereto; and if any person refuses to testify, he shall forfeit the sum of five collars, to be recovered by civil action in the name and to the use of the county; and the assessor; shall make a minute of the names of persons refusing to ' the list, or to testify to the value of property, and shall note the same on the lists, and return the same to the board of countv commissioners, and he county board of equalization shall add fifty per cent to ihe amount of prop erty returned by the assessor, as the list of the person refusing to swear. Sec. 9. The said statement of persons refusing to swear shall be endorsed with the name of the person whose property is therein listed, and the assessor shall file them in alphabetical order, and re turn to the office of the county clerk by the second Monday of April next ensu ing, at which time, or before, he shall also prepare and deliver his assessment roll. . Sec. 10. All property is to be valued y the assessor, except such as is herein required to be valued by the owner. Sec. 11. The assessor shall take and subscribe to an oath, to be certified to by the officer administering it, and attached to the assessment roll, which oath is to be in substance as follows : I, . assessor of - county, solemnly swear that the value of ail property, monies and credits, of which a statement has been made and verified by the oath of the person required o list the. same, is here in truly returned as set forth in such state ment ; that in every case where I have been required to ascertain the amount or value of the property of any person or body corporporate, I have diligently and by the best means in my power, endeavored to ascertain the true amount and value ; and that, as I verily believe, the full val ue thereof is set forth in the above re turns ; and that in no case have I know ingly omitted to demand of any person, of whom I was required to make it, a state ment of the amount and value of his property which he was required by law to list ; nor have I in any way connived at any violation or evasion of any of the re quirements of the law in relation to the assessments of property for taxation.' Sec. 12. Every inhabitant of this ter ritory of full age and sound mind unless excepted by the provisions of this act, shall list all property subject to taxation in this Territory, of which he is the ow ner, or has the control or management, in the manner herein directed '; but the property of a ward is to be listed by his guardian; of a minor having no other guardian, by his father, if living if not then by his mother, if living if not, then by the person having the property in charge ; of a married woman, by her husband, but if he be unable or refuse, then by herself; of a beneficiary, for whom property is held . in . trust, by the trustee; and the personal property of a decedent, by the executor, administrator or heirs; of a body corporate, company, society, or partnership, by its principal accounting officer, agent or partner. -Property under mortgage or lease is to be listed by, and taxed to the mortgagor or leasor, unless it be listed by the mort gagee or lessee. Sec. 13. Commission merchants and all persons trading or d eating on commis sion, and consignees authorized .to" sell, when the owner of the goods does not reside in this territory, are, for the pur poses'of taxation, to be deemed the own ers of the property in-their possession: AND THE INTERESTS .ta.vcauy v.). Sec. 14. All personal property is to be listed, assessed and taxed in the county where the : owner resides on the first of aiarcn of the then current year ; but if tne owner resides out of the Territory.it iu ue usieu ana taxed where it may be at the time of, the listing; and if, the agent or person having charge of such property, neglects to list it, he will 'be subject to the penalty hereinafter, provi ded. . .." Sec. 15. A person required to list prop- cny m Denair ;or another, shall list it in the same county in which he would be re quired to list it, if it were his own, ex cept as herein otherwise directed, but he must list it separate from his own, nam ing the person or estate to whom it belongs, but the undivided property cf a person deceased, belonging to his heirs, may be listed as belonging to such heirs without enumerating them. Sec. 16. The property of corporations or compa-nies constructing canals, rail ways, plank roads, graded roads, turn pike roads, and similar improvements, is taxed through the shares of the stock holders; and when any such stockholders are non-residents their interests are to be taxed in this Territory, in the counf in which is either terminus of the struc ture in this Territory, and to that end th? i 3C- assessor is directed to require of the sec retary or clerk (or whatever officer cf corresponding duties there may be) to render under oath a list of the namps nnn residences of such non-resident stock holders, with the number of sbrp longing to each, and' both the par value. auu market value nf thp shnroa.. v ;f such secretary or other corresponding of- ncer does not reside in this Territory, the assessor may req-uire the same nf anv uiuci tanker residing m the Termory, and if such officer refuses to give the rp- qisite information, then the shares of non residents shall be assessed to the compa ny or corporation, and may be ascertain ed in the best manner possible, within the power of the assessor, and the county, commissioners, may, at their discretion, add fifty per cent to the amount so' re turned, and the property of the shall be liable to sale, as real estate for the taxes of the shareholders, and the county first assessing is to lew and ml. lect the tax. .... Sec: 17. When a person is doing busi ness m more than one county, the prop erty and credits existing in any one of the counties are to be listed and taxed in that county, and credits not existing in. nor pertainitrg to the business especially, in any one county, are to be listed and taxed in that county where his principal place of business may be. Each inrli. vidualof a partnershiD is liabu fnr tho, taxs due from the firm. Sec. 18. Insurance companies of prerv description, except mutual insurance companies, chartered in other states, and transacting business in this Territnrv. shall be taxed one per cent for ennnfv purposes, and one per cent for Territo rial purposes, upon the amount of the premiums taken by them during the year previous to the listing, in the county where the agent conducts the business; and the agent shall render the list, and shall be personally liable for the tax ; and if tie refuse to render the list, or to swear as herein required, the amount may be assessed according to the best knowledge and discretion of the 'assessor, and the county board of equalization may, at their discretion, add fifty per cent to the amount returned by the assessor. Sec. 19. All taxable property is to be listed and valued each year, and real property is to . be.assessed at its true val ue in money at private sale, having re gard to its quality, locality and natural advantages, the general improvement in the vicinity and all other elements of value. Sec. 20. Depreciated bank notes, and depreciated stocks or shares in corpora tions or companies, may be listed at their current value and rate ; credits shall be listed at such sums as the person listing believes will be received or can be collec ted; and annuities at the value which the person listing them believes them to be worth in money. " Sec 21. In making up the amount of credits which any person i3 required to list, he will be entitled ' to deduct from this gross amount, the amount of all bona fide debts owing by him, but no acknowl edgment of indebtedness not founded on actual consideration, and no such ac knowledgement made for the purpose of being so deducted, shall be considered a debt within the intent of thi'3 section; and so much only of ' any liability of such person as security for another, shall be deducted, as the person making the list believes he is'legally of equitably bound to pay, andso much only as he believes he will be cemjjeHed to pay on . account of the inability of the principal debtor; and if there are other sureties able to con bate, then so much only shall be deducted as he in whose , behalf ihe list is made, will be bound to pay or contributebut no person will be entitled to a deduction on account of an obligation of any kind giv en to an insurance company for the pre mium of insurance, nor on account 'of an unpaid subscription to any society, nor on account of a subscrip'ion' to, of " install ment payable on, the capital stock of any company cr incorporation. . Sec. 22., Any:person: owning or hav ing in his possession" or control, within this Territory, with authority to' sell the same, any personal property, purchased either' within or out of - the Territory, with a view of selling the same at an ad vanced price'of profit, or which has been OF NEBRASKA, NO. 29. consigned to him for the purpose of be ing'sold within the Territory, shall ,ba held to be a merchant for the purposes cf this chapter. Such property ihall be lis ted for taxation, and in estimating ihe value thereof, the merchant- shall take the aterage value of such property in his possession or control, during the year next previous td the time of listing, and if he has not been engaged in business so long, then he shall take the average during the time he may have been so en gaged; and if he be commencing, he shall take the value of the property at the time of listing. Sec. 23. Any -person who purchases, receives, cr holds personal property cf any description, for the purpose of adding to the value thereof, by any process of manufacturing, refining, rurifvinrr rr l,v the combination of different materials, with a view of making gain cr profit by so doing, and bv selling the sam hU be held to be a manufacture, for the purposes of this chapter, and he shall list for taxation the average value of such property in his hands, estimated 'as di: rected in the previous section in case of merchants; but the value shall Y'o psm. - fisjted upon the materials only entering, inio the combinations or manufacture; . bee 24. On or before the second Mon day of April annually, the assessor shall make out and deliver to the county clerk, an assessment roll, containing in tabular form and alphabetical order, the names of the persons and bodies corporate in whose names property has been listed in his. county, wfth the' several - species of prop erty and the value, as herein before di rected, with the columns of numbers and values footed up ; and in a column to be provided for that purpose, he shall write the words, "by the assessor,' when the list was made by himself, together with the word "absent," or "sick," or the words "refused to list," or "refused to swear," or such other words as will ex press the cause why the person requfred to make the list, did not make it; and a neglect to make it shall be taken as, re- fusal. , .,. Sec. 25. As soon as practicable after the assessment roll is filled, and before . the first Monday of .May next ensuing, " the county clerk shall make out in ab- stract thereof, containing the whole num " ber of acres of land listed in the county, and the total value thereof ; the- totalval-.' uation of town lots; the amount of prop erty invested in merchandise the amount ' of property invested in manufactures; the number of horses, and their total val ue ; the number of mules and asses, and their total value;- the cumber of neat cattle and their total vahe;; the number of sheep, and their total value ; the num- ber of swine, and their total value ; the gross amount of all other personal prop--' erty, with money and credits;' which ab stract the clerk is directed to transmit . without delay to the Auditor of the Ter- ' ritory; and the county commissioners are authorized to direct the clerk to add to the above list' cf items, such other items, as they may deem advisable ; and it shall be the duty of the Auditor of. the Terfi-: tory to furnish such forms for the cse'cf the county commissioners, assessors, and clerks and other officers of the revenue, '. as shall best secure uniformity of pro- ' ceedings and returns throughout the ter-: ritory. Sec. 26. The Territorial . Auditor' and Treasurer shall constitute the Territorial Board of Equalization, and said Board of' Equalization shall hold a" session at the Capital of the Territory, commencing on'" the second Monday of May of each year,' and it shall be the duty of said .board to examine the various county assessments, so far'as regards the Territorial tax, and! to equalize the valuation of real estate in the several counties, whenever they are-, satisfied that the scale of valuation ha3 not been adjusted with reasonable unifor mity by the different assessors, and to decide upon the rate of Territorial' tax' which shall be levied in each county, but not to exceed three mills on the dollar.-. Sec 27. Such equalization may be' made, either by changing any of the as- ', sessments, or by varying the rate of tax ation in the different counties, as may be found most convenient, but ineiiher case ' the Board of Equalization is directed to preserve unchanged, as far a3 practica- ' ble, what would have been the aggregate amount of valuation in the Territory, had no such equalization been made. . Sec. 23. On or before the first Mon day of June, the Territorial Auditor is. required to transmit to the county clerk, of each county, a statemeut of the chang es (if any)which have been made in the assessment or valuation cf real estate in his county, and of the rate of taxation required in said county for the Territorial tax as directed to be levied and collected by the Territorial Board cf equalization ; and if the Territorial Board shall fail to fix the rate. of taxation in any of the coun ties, then the Auditor is required to noti fy the county clerk, that the rate to be levied and collected in such county or counties", is at the rate of three mills on, the dollar, of the equalized valuation of property iu the county. It 13 better to be austeerthan ambi tious; better to live -out cf society than to court the worst. "".' It is easy enough to Took down on oth ers, to look down on ourselves is the dif ficulty. ' , : ' A -bock Is a thing formerly put aside to be read, and now read to be" put aside. "A man behind the age should 1 2 fed en' catchup.-