TAXATION AND REVENUE SYSTEMS—NEBRASKA. 
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fire, accident, and surety companies, except domestic fraternal and 
mutual associations, and such as have no capital stock and pay no 
dividends in any form, are to be returned at the place where the 
agent conducts business and are taxable as an item of property in 
the same manner as other taxable property. Foreign life, accident, 
and surety companies pay an annual tax of 2 per cent on their 
gross receipts. 
Grain brokers are assessed upon the average amount of capital in 
vested, in addition to tangible property. 
Corporations generally, except those specially provided for, are 
assessed by the local assessors on their real estate, tangible person 
alty, and franchises. 
Street railways, waterworks, electric light and gas works, natural 
gas, mining, and all other like companies are assessed on their fran 
chises as well as on their tangible property. 
Railroads and car companies are to list their terminals, union sta 
tions, machine shops, and in general all local tangible property with 
the local assessors. But the main track, right of way, rolling stock 
and all other property of a general operative character are listed and 
assessed by the state board of equalization and assessment, and 
apportioned to the localities on the unit rule. 
Banks, loan and trust companies, or investment companies are 
assessed on their real estate and tangible personal property. The 
shareholders therein are assessed on the excess value of the shares 
over and above the value of the property assessed to the bank. The 
bank pays the taxes and has a lien on the stock to secure reimburse 
ment. 
Nursery stocks, growing or otherwise, in the hands of nursery 
men are listed and assessed as merchandise. 
c. Equalization.—The county board of equalization 
acts as a board of review and equalizes between indi 
viduals and also hears and passes on appeals. The 
valuation of personal property is equalized annually 
and that of real property once in two years, except in 
cases of evident error or apparent gross injustice in 
valuation, which may be considered at the annual 
meeting of the board. It also equalizes between town 
ships and other local assessment districts. An appeal 
may be taken to the district court. 
The state board of equalization equalizes between 
counties, increasing or decreasing the assessment roll 
in each, and it may increase or decrease the assessment 
of any class of property separately. The assessment 
as equalized by the state board is the final assessment 
upon winch the taxes for all purposes are levied. 
2. Bate—- 
The state board of equalization fixes the rate of the 
state tax for the various purposes. 
The rate of the general tax is to be not more than 5 mills on the 
dollar of valuation; that of the school tax, not less than one-half of 
1 mill nor more than mills. 
3. Collection— 
The county treasurer is ex officio tax collector, and 
all taxes levied in the county must be paid at his office. 
Personal taxes unpaid February 1 may be collected by 
distress and sale as in execution, or by civil action. 
Personal taxes are delinquent December 1, real taxes 
May 1, and both draw interest at 10 per cent. Taxes 
are a lien on the personal property assessed from and 
after the 1st day of November, and taxes on real 
estate are a lien on such property from the 1st day of 
October. 
B. POLL TAXES. 
There are no state poll taxes. 
C. THE INHERITANCE TAX. 
Property passing by will or by the intestate laws of 
the state, or by transfer made in contemplation of 
death, to the father, mother, husband, wife, child, 
brother, sister, wife or widow of a son, husband of a 
daughter, adopted child, or lineal descendant is subject 
to a tax of SI on every $100 of clear market value in 
excess of $10,000 received by each person; passing to 
any uncle, aunt, niece, nephew, or lineal descendant of 
the same is subject to a tax of $2 on every $100 on 
the excess of $2,000 received by each person; in all 
other cases the tax is $2 on every $100 up to $5,000; 
$3 on every $100 for an estate of over $5,000 and up 
to $10,000; $4 on every $100 for an estate of over 
$10,000 and up to $20,000; $5 on every $100 for an 
estate of over $20,000 and up to $50,000; $6 on every 
$100 for an estate over $50,000, provided that estates 
valued at less than $500 shall be exempt. 
The tax is a lien on the property for five years, and 
becomes due and payable at the death of the decedent. 
Interest is charged at 7 per cent from date of accrual 
until paid, unless paid within one year of said time. 
The tax is paid to the county treasurer for the use 
of the state, and is expended under the direction of the 
county board of each county for the sole purpose of the 
permanent improvement of the country roads. 
D. CORPORATION TAXES. 
Corporations are taxed under the general property 
tax. 
All corporations incorporated under the laws of the state and 
foreign corporations doing business in the state are required to pay 
an occupation tax on capital stock: $10,000 or less, $5; $10,000 to 
$25,000, $10; $25,000 to $50,000. $20; $50,000 to $100,000, $30; 
$100,000 to $250,000, $50; $250,000 to $500,000, $75; $500,000 to 
$1,000,000, $100; $1,000,000 to $2,000,000, $150; $2,000,000 or over, 
$200. 
Foreign life or accident insurance companies and surety compa 
nies, except such fraternal mutual associations as have no capital 
stock and pay no dividends in any form, pay to the state treasury a 
tax of 2 per cent on the gross premiums. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Annual licenses.—For manufacturer of imitation butter or cheese, 
$50; wholesale dealer in same, $25; retail dealer, $10; creamery or 
cheese factory producing 100,000 pounds or less per annum of butter 
or cheese, $5, and $1 for each 100,000 pounds additional; cream or 
milk tester, $1; wholesale manufacturer of ice cream, $5; retail 
manufacturer, $1; manufacturer of bottled soda and other non 
alcoholic beverages, $5. Insurance brokers, $25; commission mer 
chants, $10. Motor vehicles, for annual registration, $2; motor 
cycles, $1; change of ownership, $1. Motor vehicle licenses go to 
the road fund of the county where the vehicles are registered. 
Hunter’s license, nonresident, $10, resident, $1. 
For certificate with seal, $1; for commission to any civil officer, 
$i; copies of exemplification of records, with seal, 10 cents per 100 
words; for filing articles of association, incorporation, or consolida