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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.-