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BOARD OF EXAMINERS OF PUBLIC ACCOUNTANTS.
George W. Marsh, Auditor.
E. D. Dworak.
H. S. Wigging

     The legislature of 1909 created this board, consisting of the auditor and two certified public accountants appointed by the governor for terms of two years. Candidates for public accountants' certificates are examined by the board, and upon satisfactorily passing the examinations are certified to the governor, who issues the proper credentials. The examination questions are those furnished by the national association of certified public accountants. The fees collected have covered the expenses of holding the examinations.

DEPOSITORY BONDS BOARD.

Samuel R. McKelvie Governor

Chairman

Darius M. Amsberry, Secretary of State.

Clarence A. Davie, Attorney General.

     This board consists of the governor, secretary of state and attorney general. Its function is to approve the depository bonds of banks in which state funds are deposited, except such banks as are by statute exempted from furnishing such a bond. It was created by an act approved April 8, 1891.

BOARD OF EQUALIZATION AND ASSESSMENT

     Meets for assessment first Monday in May. Meets for equalization third Monday in July.

Samuel R. McKelvie, Governor.

Darius M. Amsberry, Secretary of State.

D. B. Cropsey, Treasurer.

Dan Swanson, Land Commissioner.

George W. Marsh, Auditor.

  

Salary

W. H. Osborne, Jr., Secretary

$1,600

HISTORY

     The territorial auditor in 1855 determined the amount to be raised by each county for territorial tax. In 1857 the legislature adopted the revenue code of Iowa for Nebraska territory. This code provided for a census board which was to exercise the functions of a board of equalization, In 1858 the legislature provided that the territorial auditor and treasurer should constitute the territorial board of equalization. A further amendment in 1864 added the governor to this board, which continued unchanged until 1903 when the secretary of state and commissioner of public lauds and buildings were added. At this time the board was authorized to appoint a secretary.

DUTIES AND POWERS.

     1. The board shall provide a uniform method of keeping all books relating to taxation in the several counties, and shall send to county clerks all blanks necessary to the operation of the assessment laws.
     2. It shall have general direction and control of the county assessors.
     3. It must equalize the assessments of property in the several counties, and has power to raise or lower the assessed valuation of any county.

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      4. The board shall determine the amount of all taxes required for state purposes and the rate of taxation upon all property in the state necessary to raise the same, and make the levy of such taxes.
      5. It must review the proceedings and actions of the department of finance taken in reference to taxation.
APPROPRIATIONS, BOARD OF EQUALIZATION AND ASSESSMENT, 1903-1921.
  
Salary
Maintenance

Years
Secretary
Office and Traveling Expense
Deficiency
Total

1903-06

$2,000

$1,000

.....

$3,000.00

1905-07

3,200

1,500

.....

4,700.00

1907-09

3,200

1,500

.....

4,700.00

1909-11

3,200

1,500

$321.80

5,021.80

1911-13

3,200

2,000

.....

5,200.00

1913-15

3,200

2,000

.....

5,200.00

1915-17

3,200

2,000

250.00

5,450.00

1917-19

3,200

2,350

.....

5,550.00

1919-21

3,200

2,350

84.80

5,634.80

Totals

$ 27,600

$16,200

$656.60

$44,456.60


PENITENTIARY MEDICAL BOARD.

I. C. Munger, Physician at Penitentiary.
      W. J. Griffith, Superintendent, Lincoln Hospital for the Insane.
H. J. Lehnhoff, State Board of Medical Examiners.
      This board to composed of the physician at the penitentiary, the superintendent of the Lincoln hospital for the insane, and one of the examiners of the state department of health.
      It is required to examine convicts whose sanity is questioned and to certify its findings to the governor.

BOARD OF CANVASSERS

     Meets second Tuesday in September and the fourth Monday in December.

Samuel R. McKelvie, Governor

Chairman

Darius M. Amsberry, Secretary of State.

George W. Marsh, Auditor.

D. B. Cropsey, Treasurer.

Clarence A. Davis, Attorney General.


HISTORY.

     An act approved March 16, 1855, required the territorial secretary, with two other territorial officers, to canvass the vote on territorial officers. An act approved January 26, 1856, provided that the territorial auditor, in the presence of the governor and one territorial officer, should canvass the vote for delegate to congress and territorial officers. This law was amended on February 13 1857, to provide that the governor, chief justice and United States attorney of the territory should canvass the vote on delegate to congress and territorial officers. An act approved February 15, 1864, provided that the territorial secretary, auditor and governor should canvass the vote on delegate to congress, territorial auditor and territorial treasurer.

      An act approved February 15, 1864, provided that qualified electors of the

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territory in the actual military service of the United States or of this territory should be entitled to exercise the right of suffrage while absent from home. The governor, secretary and auditor of the territory were to canvass this vote and perform such other duties relating to the canvass as may be required under existing provisions of law. The revised statutes of 1866 add the vote on territorial librarian to the list of those canvassed. An act of October 28, 1868, provided for canvassing the vote on presidential electors. An act approved February 15, 1869, required the president of the senate to canvass the vote for member of congress, governor, secretary of state, auditor and treasurer. This act was extended in 1873 to include votes on attorney general, superintendent of public instruction, justices of the supreme court and district attorney An act approved February 17, 1877, provided that the vote on. executive officers should be canvassed by the legislature in joint session and the vote oil other than executive officers should be canvassed by a canvassing board composed of the governor, auditor, treasurer, secretary of state and attorney general. The act of March 1, 1879, required that the vote on governor, lieutenant governor, members of congress, secretary of state, auditor, treasurer, superintendent of public instruction, attorney general, commissioner of public-lands and buildings and district attorneys, and votes expressing choice for United States senator should be canvassed by the legislature, while votes cast for presidential electors, judges of the supreme and district courts and regents of the university should be canvassed by the canvassing board. An act of 1917 eliminates all but votes for president and vice-president from the work of the canvassing board. According to this act the presidential electors will be appointed, not elected.
VOTING MACHINE COMMISSION.

Called meetings.

Samuel R. McKelvie, Governor

Chairman

Darius M. Amsberry, Secretary of State.

George W. Marsh, Auditor.

     This Commission was created by the legislature of 1905. It consists of the governor, secretary of state and auditor, who have power to appoint three deputies, two of whom must be master mechanics or graduates of a school of mechanical engineering. These deputies are appointed for terms of two years.

      It is the duty of the deputies to examine voting machines and report upon their suitability for use at voting places in Nebraska. The expense of such examination is borne by the party wishing to sell a voting machine.

      This act was passed to provide for the use of voting machines in Omaha. They were installed in that city in 1905, abolished after the November election in 1911. The old machines were sold about 1917. The chief objection to their use was the difficulty which the voter found in using them to cast a mixed ticket. Another objection was that it was possible to manipulate them by rubber bands which held down the levers.

      The Voting Machine Commission Act is still upon the statutes, but no use is made of it at the present time..

FORESTATION COMMISSION.*

Commissioner--Samuel R. McKelvie, Governor.

Term expires

Deputy Commissioner--Carl Rohde, resigned

1920

Deputy Commissioner--A. H. Metsger

1920

Deputy Commissioner--H. A. Cumbow

1921

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HISTORY.

     The Nebraska commission of forestation was created by a joint resolution introduced by Representative J. H. Mockett, Jr., upon the request of the German-American Alliance of Nebraska, in the legislature of 1913. (House Roll 691, approved Apr. 3, 1913.)

     Under authority of this act the governor on January 7, 1914, appointed Carl Rohde of Columbus, A. H. Metzger of Rolf and Woodruff Ball. of Valentine, as members of the commission of forestation. This commission was authorized to prepare and submit to the next legislature a full report embodying a comprehensive plan for the forestation of the school lands in the sand hill region of the state. This report was also to contain drafts of proposed laws, to enable the legislature to act upon the findings of the commission.

     On December 28, 1914, this commission presented its first report, in which it was stated that they did not believe that the time was opportune for the afforestation of the separate state school sections situated in Nebraska. The commission recommended the enactment of legislation which would exempt from all taxes lands planted to trees.

     The second biennial report dated December 1, 1916, contained a brief statement of the work of the commission to date. Drafts of proposed laws were presented, one of which proposed the creation of a permanent forestation commission. An act permitting the exchange of certain educational lands, lying within the federal forest reserve for other lands belonging to the United States and within the federal forest reserve was suggested. The third law recommended by the commission provided for county and municipal forest reserves.

     On April 10, 1917, an act was passed by the legislature providing for a permanent forestation commission, and oil April 28, 31017. Carl Rohde and A. H. Metzger were reappointed as members of the forestation commission. H. A. Cumbow was appointed to succeed Woodruff Ball. Carl Rohde resigned later

     No appropriation was made by the legislature of 1919 for the commission. The forestation act remains in the statute book.

APPROPRIATIONS, FORESTATION COMMISSION. 1915-1919.

 

Years

Amount

1915-17

$2,000

1917-19

1,000

     Total

$3,000

 

EDUCATION.

State Library.

Salary

Salary Librarian--H. C. Lindsay, Clerk of Supreme Court

$1,500

Deputy Librarian--Elizabeth Mallalieu

1,200

Assistant Librarian--Rita Maybee

1,100


HISTORY.

     The library of this state had its origin in the earliest territorial days. The Kansas-Nebraska act of May 30, 1854, provided for the purchase of a territorial library to be kept at the seat of government for the use of the executive departments and the general officials of the territory under certain regulations. By legislative enactment approved November 4, 1858, it was a misdemeanor to take any books or records out of the library. In an act creating the office of territorial librarian, approved March 10, 1855, it was provided that "The said librarian,

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auditor and treasurer shall be elected at the first general election to be held in the year 1855, and biennially thereafter, and shall hold their offices, respectively, until the 1st day of January, 1857, and until their successors are elected slid qualified. Provided, That those officers when first appointed by the governor shall hold their offices until the 1st day of January, 1857."

     The librarian, by an act approved January 26, 1856, had to give a bond in the sum of $10,000 for the faithful performance of his duty. Among these numerous duties wits the keeping of a file of each of the newspapers published in the territory. This was not done, and had it not been for a few private individuals who collected and preserved the territorial newspapers the present generation would have but meager knowledge of the political and social conditions of that period.

     By an act approved January 13, 1860, the duties of the territorial librarian were further defined, and more drastic restrictions enacted concerning the taking of books from the library (sic). At this time the salary of the librarian was fixed at $400. By an net approved January 11, 1861, the office of territorial librarian was abolished and the duties and records of the office placed under the supervision and control of the territorial auditor.

     This was later changed by an act approved February 13, 1865, which created anew the office of territorial librarian and declared that "the governor of this territory is hereby authorized and empowered to appoint some suitable person to discharge the duties of said office until the next general election,  *  *  *  and at said general election a territorial librarian shall be elected, and every two years thereafter." The revised statutes of 1866 contained a provision for an elective librarian.

     By an act approved June 22, 1867, the office of state librarian was created, and the secretary of state was designated, ex officio, state librarian. The act of March 3, 1871, made two divisions of the state library, one to be under the charge of the secretary of state, the other to be in the charge of the clerk of the supreme court. The governor, secretary of state, and auditor constituted a board of directors for the miscellaneous division, under the supervision of the secretary of state, and the judges of the supreme court constituted a board of directors of the law division of the state library, under supervision of the clerk of the supreme court. The act of June 5, 1871, authorized the librarian of the law division of the state library to send reports and laws of this state to other states for the use of their respective libraries. The constitution of 1875 provided that "There shall be appointed by the supreme court a reporter, who shall also act as clerk of the supreme court, and librarian of the law and miscellaneous library of the state, whose salary shall be fixed by law, not to exceed $1,500 per annum." A constitutional amendment effective January 1, 1921, provided that the clerk of the supreme court shall also be state librarian with a salary to be fixed by law.

     The number of volumes in the library November 30, 1920, was 79,047. The library is now chiefly a law library, means and space for development of the miscellaneous library being lacking.

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APPROPRIATIONS, STATE LIBRARY, 1867-1921.

  

Salary

Maintenance

Years

Librarian
Assistants
Number of Employes
Books, Incidentals, Etc.
Total

1867-68

$1,300.00

......

1

$175.00

$1,475.00

1869-70

900.00

......

I

600.00

1,500.00

1871-72

1,200.00

......

2

230.00

1,430.00

1873-74

1,237.50

......

1

1,000.00

2,237.50

1875-76

900.00

......

1

1,000.00

1,900.00

1877-79

3,375.00

......

1

1,221.41

4,596.41

1879-81

3,000.00

$1,200.00

2

1,675.00

5,875.00

1881-83

2,000.00

......

1

1,600.00

3,600.00

1883-85

3,000.00

......

1

5,490.63

8,490.63

1885-87

3,000.00

......

1

2,200.00

5,200.00

1887-89

3,400.00

......

1

2,600.00

6,000.00

1889-91

3,400.00

2,000.00

2

9,800.00

15,200.00

1891-93

3,000.00

2,000.00

2

1,100.00

6,100.00

1893-95

3,400.00

2,000.00

2

6,200.00

11,600.00

1895-97

3,400.00

2,000.00

2

10,000.00

15,400.00

1897-99

3,200.00

1800.00

2

6,900.00

11,900.00

1899-01

3:200.00

1:800.00

2

9,260.03

14,260.03

1901-03

2,000.00

1,800.00

2

10,240.20

14,040.20

1903-05

3,200.00

1,800.00

2

10,000.00

15,000.00

1905-07

3,000.00

2,000.00

2

10,500.00

15,500.00

1907-09

3,000.00

2,000.00

2

10,750.00

15,750.00

1909-11

3,000.00

2,000.00

2

10,750.00

15,750.00

1911-13

3,000.00

3,800.00

3

9,500.00

16,300.00

1913-15

3,000.00

3,800.00

3

9,300.00

16,100.00

1915-17

...... 1

4,200.00

11,000.00

15,200.00

1917-19

3,000.00

7,000.00

......

2,885.552

12,885.55

1919-21

3,000.00

7,000.00

3

12,211.033

22,211.03

Totals

$69,112.50

$48,200.00

......

$158,188.85

$275,501.35


     1No appropriation made for librarian, 1915-17.
     2Deficiency of $385.55.
     3Including $3,011.03 deficiency caused by error of legislature of 1917.
PUBLIC LIBRARY COMMISSION.

Malcolm G. Wyer, Librarian of the University

President

Samuel Avery, Chancellor of the University.

H. C. Lindsay, State Librarian.

J. M. Matzen, State Superintendent.

Mrs. C. H. Dietrich, Hastings.

Salary

Acting Secretary and Librarian of State Institutions--Nellie Williams

$1,500

Librarian--Ruth E. Warrick

1,000

Reference Librarian and Cataloger--Lora E. Bolton

1,000

Clerk--Louise Otten

900


HISTORY.

     The legislature of 1901 established this commission and designated as its members the state librarian, state superintendent, chancellor and librarian of the University of Nebraska, and one person to be appointed by the governor.

DUTIES AND POWERS.

     This commission is required to "encourage the establishment of libraries where none exist and the improvement of those already established." It circulates traveling libraries and visits libraries and advises and assists library boards and librarians. Since 1911 the legislature has appropriated money to be expended by the library commission in providing libraries for the penal and charitable institutions

PUBLICATIONS.

     Biennial report.

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