xt798s4jpx96 https://exploreuk.uky.edu/dips/xt798s4jpx96/data/mets.xml Nebraska United States Works Progress Administration 1937 Other contributors include: Robert C. Lowe (Robert Chapin) and David S. Lander under the supervision of A. Ross Eckler; 14 pages, 27 cm; This bulletin is one of a series presenting state constitutional provisions affecting public welfare; Includes bibliographical references; UK holds archival copy for ASERL Collaborative Federal Depository Program libraries; Call number Y 3.W 89/2:36/N 27 books English Washington D.C.: Works Progress Administration Contact the Special Collections Research Center for information regarding rights and use of this collection. Analysis of Constitutional Provisions Affecting Public Welfare in the State of Nebraska text Analysis of Constitutional Provisions Affecting Public Welfare in the State of Nebraska 1937 2015 true xt798s4jpx96 section xt798s4jpx96 _ W
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WORKS PROGRESS ADMINISTRATION
» HARRY   HOPKINS, ADMINISTRATOR
CORRINGTON GILL, ASSISTANT ADMINISTRATOR
- • HOWARD B. MYERS, Dnnacvon
DIVISION OF SOCIAL RESEARCH
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ANALYSIS OF CONSTITUTIONAL PROVISIONS
AFFECTING PUBLIC WELFARE IN THE STATE OF
• NEBRASKA
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MARcH I5, 1957
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PREPARED BY
ROBERT C. LDwE AND DAVID S. LANDER
LEGAL RESEARCH SECTION
UNDER THE SUPERVISION OF
A. Rcss ECKLER, COORDINATOR OF SPECIAL INQUIRIES °
Dnvnsnow OF SOCIAL RESEARCH
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· PREFACE
1 • This bulletin is one of a series presenting
l State constitutional provisions affecting public wel-
  fare, prepared to supplement the State by State digests
  of public welfare laws so as to provide in abstract
I form the basis for the public welfare services of the
several States.
l •
The provisions quoted are those concerned
directly with public welfare administration and such
V others as may substantially affect a public welfare
  program, even though only indirectly related. It would
  be impossible to consider within the limits of this
S ° study every remotely connected constitutional provi-
sion. The indirectly related provisions included,
therefore, have been restricted to those concerning
. finance, legislation, and the methods of constitutional
amendment.
° An attempt has been made, by a careful selec-
_ tion of the most recent cases decided by the highest
  courts of the States, to indicate wherever possible how'
these provisions have been construed. These cases are
included in footnotes appended to the constitutional
• provisions shown.
S It is hoped that these abstracts will be
useful to those interested in public welfare questions
in indicatinghow State and local public welfare admin-
istration may be affected by constitutional powers and
• limitations.
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CONTENTS
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Incidence of Responsibility for Welfare Program ........... . ...... 1
Financial Powers and Limitations ....... . .... . .... . ........... .... 1
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Taxation and Assessments .................................... 1
EXBIl’lptj.Ol'lS·•»•.·•·.•••..••...•••••••»•••.......•••.•»..•••·· 5
Borrowing and Use of Credit.... ............................. 6
Ot,h€f‘ II"lCOm€•·••·•..••..•••••..•·••••••....•....••...•.•·.•. 8
, Appropriations and Expenditures .... . ........................ 8
Provisions Affecting Legislation ................................. 9
· Constitutional Amendment or Revision ......... . ............. . ..... 13
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· Nebraska
•
ANALYSIS OF CONSTITUTIONAL PROVISIONS AFFECTING
PUBLIC WELFARE IN NEBRASKA1
• I. Incidence of Responsibility for Welfare Program
A. There shall be a "Board of Control" of state institutions
• consisting of three members who shall be appointedby the Governor by and
with the consentof`two—thirds of the members of the Senate. * * * The
Board of Control shall have full power to manage, control and. govern,
subject only to such limitations as may be established by law, all state
charitable, reformatory and penal institutions that now are or may here-
after be established * * *.2
•
B. The Legislature may provide by law for the establishment
of a school or schools for the safe keeping, education, employment and
reformation of` all children under the age of eighteen years, who, for
want of proper· parental care, or other cause, are growing up in mendi-
cancy or crime.B
•
C. Laws may be enacted regulating the hours and conditions of
employment of women and children,and securing to such employees a proper
· minimum wage.4
II. Financial Powers and Limitations
•
A. Taxation and Assessments
(1) State
(a) The necessary revenue of the state and its gov-
ernmental subdivisions shall be raised by taxation in such manner as the
•  
1C0nst1tut1on (1875).as published by authority of the Secretary of State of Nebraska,
In the Nebraska Blue Book(1956), with all subsequent amendments adopted to March 15,
1937.
The Constitution provides that no leg1slat1ve actshall be held unconstitutional
except by a concurrence of five of the seven Judges of the supreme court. Constitu-
tion, Art. V, Sec. 2. `
• 2Const1tut1on, Art. IV, Sec. 19, as amended 1920. _
The officers ofall public 1nst1tut1ons of the State must report to the Governor
at least ten days preceding each regular session of the Leg1s1ature,and the Governor
must transmit such reports to the Legislature. Const1tut1on, Art. IV, Sec. 23.
3Const1tut1on, Art. VII, Sec. 12, as amended 1920.
The word 'may' cannot be construed to mean ”shal1” 1n th1s Section.
Under the Const1tut1on 1nvoluntary servitude, except for punishment of crime
‘ • after conv1ct1on by due process of law,1s not al10wed,except insofar as this section
is a limitation upon that right of freedom. Consequently, a statute, to the extent
that lt fixes an age greater than 16 for commitment of a child to the reform school
for disobedience, wilfulness, or 1ncorr1g1b1l1ty not amounting to a crime, 1s uncon-
stltutional. Scott vs. Flowers, 60 Neb. 675, 84 N. W. 81 (1900).
· 4'Constltutlon, Art. XV, Sec. 8. adopted 1920.
1
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2 Nebraska
II. Financial Powers and Limitations-Continued I
•
A. Taxation and Assessments—-Continued
(1) State——Continued
Legislature may direct; but taxes shall be levied by valuation uniformly ·
and proportionately upon all tangible property and franchises, and taxes
uniform as to class may be levied by valuation upon all other property.
Taxes, other than property taxes, may be authorized by law. Existing •
revenue laws shall continue in effect until changed by the Legislature.5
(b) The Legislature shall have no power to release
or discharge any county, city, township, town or· district whatever, or
the inhabitants thereof, or· any corporation, or the property therein,
from their or- its proportionate share of taxes to be levied for state °
purposes, or due any municipal corporation, nor shall commutation for
such taxes be authorized in any form whatever.6
5 •
Constitution, Art. VIII, Sec. 1, as amended 1920.
¤Inth1s state we are * * * commlttedto the vlewthat 'EhBE&X1Hg power vested .
in the legislature ls wlthoutllmlt, except such as may be prescribed by the constitu-
tion 1tself*. And the proper construction of these constitutional limitations neces-
sarlly requires the due application of the prlnclple that llmltatlons or restrlctlons
upon the exercise of this essential power of sovereignty can never be ralsed by 1mpl1—
cation, but the 1ntent1on to impose them must be expressed 1n clear, unambiguous
language.¤ State vs. Cheyenne County, 127 Neb. 619, 256 N. W. 67 (1954). •
Pursuant to statutes, property should be assessed at 1ts actual value for pur-
poses of taxation. However, even though property 1s assessed at its actual value
or less, if it ls assessed at a hlgher proportlon oflts actual value than the average
of other property of the State_ the assessment should be reduced, since property
must be assessed uniformly. The net receipts from land are an important factor ln
determining its value. Schmidt vs. Sallne County, 122 Neb. 56, 259 N. W. 205 (1951).
¤That provlslon (this sectlon) relates to revenue required for the general pur-
pose of government, state and munlclpal, and has no application to taxes or assess- •
ments levled for local 1mprovements.¤ So a statute providing for the alfalfa 1rr1ga-
tlon district, allowlng the d1str1ct authorities to tax, was held valid. Board of _
Directors of Alfalfa Irrigation Dlstrlct vs. Collins, 46 Neb. 441, 64 N. W. 1086.
1090 (1895).
A reasonable llcense fee for the privilege of trafflcklng in tobacco, under a
regulatory statute,1s not a tax on property, and so such license fees may be classi-
fled as long as the classlflcatlon 1s reasonable. Nash—F1nch Company vs. Beal, 124
Neb. 855, 248 N. W. 574 (1955). •
¤Class1f1cat1ons for taxation purposes must be based on a real and substantial
difference, havlng a reasonable relation to the subject of the particular leg1sla-
t1on.* Moeller, l1cPherr1n and Judd vs. Smith, 127 Neb. 424, 255 N. W. 551, 556
(1954).
A statute, attempting to define all property except money as tangible personal
property, was held to be an unreasonable classlflcatlon. Moeller, McPherr1n and
Judd vs. Smlth, 127 Neb. 424, 255 N. W. 551, 556 (1954).
A statute, which taxed shares of stock of a banking corporation at a different °
rate from shares of stock of other corporations, vlolated the uniformity as to class
provlslons of this sectlon. State ex rel. Splllman vs. Ord State Bank, 117 Neb.
189, 220 N. W. 265 (1928).
BConstItut1on, Art. VIII. Sec. 4.
Under thlS sectlon the Legislaturels prohibited from changlng the method of the ·
payment of any tax once levied. It cannot reduce the amount of the tax, extend the

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Nebraska 3
II. Financial Powers and Limitations——Continued
· •
A. Taxation and Assessments-—Continued
(1) state-continued
(c) A Tax Commissioner shall be appointedby the Gov-
• ernor with the advice and consent of the Senate. He shall have jurisdic-
tion over the administration of the revenue laws of the state, and to-
gether with the Governor, Secretary of` State, State Auditor and State
•
Treasurer shall have powerto review and equalize assessments of property
for taxation within the state. He shallhave such other powerszunlperform
such other duties as the Legislature may provide * * *.7
(2) Counties
, County authorities shall never assess taxes the ag-
gregate of which shall exceed fifty cents per one hundred dollars actual
valuation as determined by the assessment rolls, except for the payment
of indebtedness existing at the adoption hereof, unless authorized by a
vote of the people of the county.B
• (3) Other Local Units
(a) The Legislaturemay vestthe corporate authorities
of cities, towns and villages, with power to make local improvements by
· special assessments, or by special taxation of property benefited. For
all other corporate purposes, all municipal corporations may be vested
• with authority to assess and collect taxes, but such taxes shall be uni-
form in respect to persons and property within the jurisdiction of the
body imposing the same.9
time of payment, or In any manner change the methodof payment. Consequently, a stat-
• ute insofar as lt provided that delinquent real estate taxes could be paid 1n ten
annual installments, and delinquent personal taxes in f1ve annual lnstallments, vio-
lated th1s section. However, penalties including interest and costs are no part of
a tax, so this section does not prevent the Legislature from waiving or remittlng
them. Ste1nacher vs. Swanson, 268 N. W. 317 (1936).
7Art. IV, Sec. 28, as amended 1920.
8Const1tut1on, Art. VIII, Sec. 5, as amended 1920.
• A mothers' pension statute, allow1ng payments to mothers of dependent children
out of the general fund of the countles, dld not violate this section, since there
was nothingln the statute which required a higher rate of taxatlon than that allowed
by this section. Rumsey vs. Sallne County. 102 Neb. 302, 167 N. w. 66 (1918).
Under this section as it existed prior to the amendment of 1920, it was held
that the valuation of property upon whlch the tax l1m1tat1on was computed was the
assessed valuation and not the actual valuation. Beadle vs. Sanders, 104 Neb. 427,
177 N. w. 789 (1920).
• In counties under townshlp organization, the taxes assessed ln a township, by
the electors of the township at their annual neetlng, are not computed ln ascertain-
lng the amount of county taxes allowed underthe l1m1tat1ons of this section. Chlcago
B. & Q. Railroad Company vs. Klein, 52 Neb. 258, 71 N. w. 1069 (1897).
9Const1tut1on, Art. VIII, Sec. 6.
· A c1ty may lawfully enactan ord1nance,1mpos1ngupon telephone companies a busi-
ness or occupation tax, measured by the gross receipts. Nebraska Telephone Company
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4 Nebraska
II. Financial Powers and Limitations——Continued I ‘
•
A. Taxation and Assessments——Continued
(3) Other Local Units——Continued
(b) * * * The Legislature shall not impose taxes
upon municipal corporations, or the inhabitants or property thereof, for ‘
corporate purp0ses.1O
(c) Any city having a population of more than five •
thousand (5,ooo) inhabitants may frame a charter for its own government,
consistent with and subject to the constitution and laws of this state,
:j: aj: :}: 11
vs. Clty of Lincoln, 82 Neb. 59, 117 N. N. 264 (1908). •
Likewise, an ordinance providing for an occupation tax of five percent of the
gross receipts each month,upon all street railways operating within a c1ty,was held
not to violate this section. Lincoln Traction Company vs. City of Lincoln, 84 Neb.
:527, 121 N. w. 435 (1909).
1OConst1tut1on, Art. VIII, Sec. 7.
A statute, imposing a "tax" on cities for the maintenance of water and gas
plants, was held to violate this section because it was for a "corporate purpose." •
The court held that this section applied onlyto taxes for "corporate purposes", and
notto taxes for "governmental purposes"; that "corporate purposes“ were such things
as "constructlng sewers, improving streets, erecting and operating water and light
plants.”
The court sald, "We are of the opinion that the phrase, 'for corporate purposes' ,
as used in the constitutional provision above quoted, does not Include purposes and
actlvlties designed, in the main, to aid or asslst the state In carrying out 1ts
governmental activities, functions and policies, but is llmlted to those municipal ,
act1v1t1es designed, in the main, for the principal or excluslve benefit of the mu-
n1c1pal1ty,or of 1ts citizens and 1nhab1tants." Metropolitan Utilities District vs.
City of Omaha, 112 Neb. 93, 198 N. w. 858 (1924).
For a general discussion of the dlstinctlon between "corporate purposes" and
"governmental purposes" see: State ex rel. Metropolitan Utilities District vs. City
of Omaha, 112 Neb. 694, 2OO N. w. 871 (1924).
A tax for water hydrants ls for a "governmental purpose." Ibld.
A statute, requlring cities to pension firemen, does not violate this section •
because this 1s not a "corporate" or "propr1etary" purpose, but is a “governmental
purpose." State ex rel. Haberlan vs. Love. B9 Neb. 149, 131 N. N. 196 (1911).
A statute, providing for a uniform method of taxing intangible personal property,
which classified such property and apportioned one—th1rd of the proceeds of the tax
to the general fund of the city or v1llage,was held not to contravene this section,
because the "general fund" of a city was used for ”governmental purposes.“ Mehrens
vs. Greenleaf, 119 Neb. B2, 227 N. W. 525 (1929). .
A statute, imposing a State gasoline tax on count1es,d1d not violate this sec- •
tion since a county is nota "municipal corporation" within the meaning of this sec-
tion. State vs. Cheyenne County, 127 Neb. 619, 256 N. W. 67 (1934). See footnote
11, below.
11Const1tut1on, Art. XI, Sec. 2, adopted 1912.
The section also provldesthat the charter shall become operative only upon the
approval of a majority of the qualified voters voting upon lt. Ibid.
The following sections provide for the amendment of such city charters: Con· •
stitutlon, Art. XI,Secs. 3 and 4, adopted 1912.
"lt is the well—establ1shed law of this state, that in matters of strictly mu-
nlclpal concern, cities whlch have adopted a 'home rule' charter under Article XI
of the Constltution (this section) are not subject to state legislation. But, in
such cities, state legislation is not excluded upon such subjects as pertain to .
state affa1rs as d1st1ngu1shed from strlctlymunlcipal affairs. * >•¤ *. There Is no .
_ sure test whlch will enable us to distinguish between matters of strictly municipal
•

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Nebraska 5
· II. Financial Powers and Limitations——Continued
•
, B. Exemptions
The propertyof`the state and its governmental subdivisions
’ shall be exempt from taxation. The Legislature by general law may exempt
property ownedby and used exclusively for agricultural and horticultural
• societies, and property owned and used exclusively for educational, re-
ligious, charitable or cemetery purposes,when such property is not owned
• or used for financial gain or profit to either the owner or user. House-
hold goods of the value of two hundred ($200.00) dollars to each family
shall be exempt from taxation. The Legislature by general law may pro-
vide that the increased value of land by reason of shade and ornamental
trees planted along the highway shall not be taken into account in the
¤ assessment of such land. No property shall be exempt from taxation ex-
- ° cept as provided in this section.12
concern and those of State concern. The court must consider each case as It arises
and draw the lIne of demarcatIon.¤ The provision for an Omaha Municipal University
was held to be a matter of State concern rather than munlclpal concern. Carlberg
vs. Metcalf, 120 Neb. 481, 234 N. w. 87 (1930).
. • ¤The rule adopted by this court concernlngan Inconslstency between legislative
enactmentaruimunlcipal chartersls too well establlshedto justlfy longer discussion.
*The purpose of the constitutional provision (thIs sectlon) Is to render cItIes In-
dependent of state legIslat1on as to all subjects wh1ch are of strlctly municipal
concern; therefor,as to such matters general laws appllcable to c1t1es yleld to the
charter*.¤ where the provisions of a city charter In regard to street Intersectlons
within the clty confllcted wlth provisions In a State statute, It was held that the
charter would prevall because the improvement of streets, alleys, and hIghways,
• wlthln the corporate llmlts was strictly a matter of "mun1c1pal concern". Salsbury
vs. C1ty of Llncoln, 117 Neb. 465, 220 N. W. 827 (1928).
Bus service, and the curta1lment thereof, In a mun1cIpal1ty, was held not a
matter of "munIc1pal concern" but a matter of ”state concern" and under the juris-
dlctlon of the State Rallway Commission. In re Curtallment of Bus Servlce, 125 Neb.
825. 252. N. W. 407 (1934).
Extension of water malns was held to be a matter of mun1cIpal concern. Pester
vs. City of Lincoln, 127 Neb. 440. 255 N. w. 923 (1934).
’ The court has stated by wayof dIctum that matters which affect general welfare
notwithstanding that they have no operation beyond the boundarles of the c1ty, are
matters of State concern as d1st1nguIshed from matters of purely munIcIpal concern.
State ex rel. Metropolitan Utllltles vs. City of Omaha. 112 Neb. 694, 200 N. W. 871
(1924).
12ConstItutIon, Art. VIII, Sec. 2, as amended 1920.
*It Is axiomatlcthat provlslons of a State Constltutlon In relatlonto taxation
• are not grants of power, but are lImItatIons on the taxing power of the state.¤
‘ The exemption from taxation of ¤the property of the state and Its governmental sub-
dIvIsIons" under thls section applles only to property taxes. So a county Is not
exempt from a gasoline tax, Imposed upon gasoline Imported for use, because a gaso-
llne tax Is an exclse tax and not a property tax. State vs. Cheyenne County, 127
Neb. 619, 256 N. w. 67 (1934).
Bonds and warrants of governmental subdivisions of the State, were held exempt
from taxation, even though In the hands of prlvate IndIvIduals, because they were
• *property of the state and Its governmental subdIvIsIons”. In re Droll, 108 Neb.
85, 187 N. w. 876 (1922).
A municipal waterplant, owned by a cIty,was held exempt from taxation, because
It was the property of a governmental subdivision of the State. CIty of Omaha vs.
Douglas County, 96 Neb. 865, 148 N. w. 938 (1914).
¤ExemptIons from taxation will never be presumed. The burden of proof * * *
· Is Imposed on those seeking to secure an exemptlon =•= * =•=." North Platte Lodge 985,
etc.,vs. Board of EqualIzat1onof L1nc0ln County,125 Neb. 841, 252 N. W. 313 (1934).
•

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6 Nebraska ·
II. Financial Powers and Limitations——Continued I
Q .
C. Borrowing and Use of Credit .
(1) State
(a) The state may, to meet casual deficits, or fail-
ures in the revenues,contract debts never to exceed in the aggregate one •
hundred thousand dollars, and no greater indebtedness shall be incurred I
except for the purpose of` repelling invasion, suppressing insurrection,
or defending the state in war, and provisions shall be made for the pay- ° K
ment of the interest annually,as it shall accrue,by a tax levied for the X
purpose, or from other sources of revenue, which law providing for the I
paymentcM`such interest by suchtax shall be irrepealable until such debt —
be paid.13 i
. . •
(b) The credit of the state shall never be given or 1
loaned in aid of any individual, association, or corporation.14 .
*The use of property determines whether or notlt is entitled to be exempt from
taxation. That part of a building owned by a religious, charitable and educational
institution, but leased and used by the tenant for business purposes, is not exempt •
from taxat1on.¤ A Masonic Lodge is a Wrellglous, charitable or educat1onal¤ 1nst1— .
tutlon wlthln the meaning of the Constitution and the statutes, so that where a Ma-
sonic Lodge used the two upper floors of a bu1ld1ng,and rented the two lower floors
to a retail merchant, the two upper floors were exempted from taxation, but the two .
lower floors were not. In re Masonic Temple Craft, 129 Neb. 295, 261 N. W. 569 ·
(1955).
¤Wehold, therefore,that where a bulldingis constructed on a lot used primarily
ln connection wlth the building, a part of the building being exempt for taxation ,
purposes, the lot will also be exempt 1n the same proport1on.¤ In re Masonic Temple
Craft. 129 Neb. 827, 263 N. W. 150 (1955).
Under the law of this State, the use of the property is the criterion by which
to determlne whether lt is or is not exempt from taxation. Where a home for sub-
normal glrls operated a laundry as a business and employed the inmates therein and
used the lncome for the home, such laundry property was held exempt. The court said
that by the operation of the laundry the girls were being taught a trade and habits
of lndustry and that under such clrcumstances the laundry might be fairly said to •
be used for educatlonal and charitable purposes, and the fact that income was de- _
rlved from lt made no difference so long as the income was used for the institution
and dld not lnure to the financial benefit of the corporation or its members. In
re House of Good Shepherd of Omaha, 113 Neb. 489, 203 N. W. 632 (1925).
Also, where a college owned farm and dairy property, the income from which
went lnto the general school funds, the property was held exempt from taxation, be-
cause agrlculture and dalrylng were subjects of instruction at the college so that
the property was used for educational purposes. In re Central Union Conference As- •
soclatlon of College View, 109 Neb. 106, 189 N. W. 982 (1922).
A hospital, open allke to charity patients and to those who could pay, all the
income of whlch was usedln the upkeep and improvement of the plant, was held exempt
from taxatlon, as used exclusively for "rellglous and charltablef purposes within
the meaning of the Constltutlon and statutes. In re St. Elizabeth Hospital, 109
Neb- 104, 189 N. W. 981 (1922).
That part of a Y. M. C. A. building, actually and necessarily used for the
general purposes of the association, was held exempt from taxation. Y. M. C. A. •
vs. Lancaster County, 106_N€D. 105, 182 N. W. 595 (1921L
15Constltutlon, Art. Xlll, Sec. 1.
14Constltutlon, Art. Klll. Sec. 3.
A statute,dlrectlng that cltles pay a pension to retired firemen or their wid-
. ows and orphans under specified circumstances, held not to violate this section. Q
•

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Nebraska 7
` . II. Financial Powers and Limitations——Continued
- C. Borrowing and Use of Credit—~Continued
(2) Counties and Other Local Units
g •
; No city,county, town,precinct, municipality, or other
i subdiyision of the state, shall ever anake donations to any railroad, or
' other works of internal imorovement, unless a proposition so to do shall
havebeen first submittedtalthe qualified electors thereof,at an election
A by authority of law. Provided, that such donations of a county with the
donations of such subdivisions in the aggregate shall not exceed ten per
( cent of the assessed. valuation of such county. Provided further, that
T • any city or county may, by a two—thirds vote, increase such indebtedness
five per cent in addition to such ten per cent;and no bonds or evidences
` of indebtedness so issued shall be valid, unless the same shall have en-
1 dorsed thereon a certificate signed by the secretaryand auditorof state,
showing that the same is issued pursuant to law.15
» •
The court said this section of the Constitution ”was intended to prevent the state
from extending ts credit to private enterprises". State ex rel. Haberlan vs. Love,
4 · 89 Neb. 149, 151 N. W. 196, 198 (1911).
15Const1tut1on, Art. XIII, Sec. 2.
FWe have been unable to flnd any provision of the constitution which prevents
• the legislature from authorizing the electors of a county from voting bonds for the
relief of the unfortunate within Its borders.“ A statute, authorizing counties to
issue bonds, on the approval of the voters of the county, for the purpose of aiding
needy farmers by purchasing seed grain and feeding horses, was held valid. In re
House Roll No. 284. 51 Neb. 505, 48 N. W. 275 (1891).
”In forbidding subdlvlslons of the state to 'make donat1ons' to any railroad,
or other ·worxs of Internal improvement', without submitting to the electors a prop-
; osltlon to do so, the framers of the Nebraska Constitution of 1875 and the people
g • who adoptedlt had ln mlnd the evlls arising from excessive donatlonsof public funds
to enterprises performing public services for private gain. Public buildings used
exclusively for governmental purposes, without direct pecuniary profit to any cor-
poration, or Individual, are, ln a popular sense, Internal improvements, but they
are obviously not within this constitutional lnhlbltlon. * * * 'Wherean enumera-
tion of specific thlngsis followed by some more general word or phrase, such general
word or phrase ls to be held to refer to things of the same k1nd.' In the Consti-
tution 'ra1lroad’, an enterprise performing public services for private gain, is
° first specifically designated. This lsfollowed by the general term, 'or other works
' of internal improvement', the word 'ra1lroad' Indlcatlng the kind of internal 1m-
provement to which the provision appl1es.” Public roads were held not ”works of ln-
ternal Improvement" within the meaning of thls section. State vs. Bone Creek Town-
· ship, 109 Neb. 202. 190 N. W. 586 (1922). Affirmed State vs Bone Creek Township,
109 Neb. 208, 195 N. W. 767 (1925).
Paving by a city ls not a 'work of Internal Improvement' requlrlng submission
• to the electors. Wookey vs. City of Alma, 118 Neb. 158, 225 N. W. 955 (1929).
Bridges are not works of ”1nternal Improvement" within the meaning of the Con-
stitution. DeClerq vs. Hager, 12 Neb. 185, 10 N. W. 697 (1881).
Bonds ln the sum of $1,650,000 to be lssued by the City of Omaha, for the pur-
pose of constructing a bridge across the Missouri River, payable solely out of the
revenues of the bridge, and not a general obligation of the city, were held valid,
· without discussing this section. Kirby vs. Omaha Bridge Commission, 127 Neb. 582,
255 N. w. 776 (1954).
•

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8 Nebraska
II. Financial Powers and Limitations-Continued I
•
D. Other Income
(a) All lands, money or other property granted, or be-
queathed,or·in any manner conveyedto this state for educational purposes
shall be used and expended in accordance with the terms of such grant, •
bequest, or conveyance.16
(b) The following arehereby declared tobe perpetual funds
for common school purposes of which the annual interest or income only °
can be appropriated, to wit:
First. Such per centum as has been, or may hereafter
be, granted by Congress on the sale of lands in this state.
Second. All moneys arising fromthe sale or leasing of • -
sections number sixteen and thirty—six in each township in this state,
and the lands selected, or that may be selected, in lieu thereof. [
Third. The proceeds of all lands that have been, or
may hereafter be, granted to this state,where by the terms and condition
of such grant the same are not to be otherwise appropriated. • ,
Fourth. The net proceeds of lands and other property I .
and effects that may come to this state, by escheat or forfeiture, or
from unclaimed dividends, or distributive shares of the estates of de- · V
ceased persons. A
Fifth. All moneys, stocks, bonds, lands, and other ° _
property, now belonging to the common school fund.17
E. Appropriations and Expenditures
(1) Each Legislature shall make appropriationsfxn·the ex- • ,
penses of the Governmentuntil the expiration of the first fiscal quarter
after the adjournment of the next regular session,and all appropriations I
shall end with such fiscal quarter. And whenever it is deemed necessary
to make further appropriations for deficiencies, the same shall require
a two-thirds vote of all the members elected to each House, and shall
•
16Const1tut1on, Art. VII, Sec. 2. ‘ `
wconstltutma, Art. vu. sec. 3,,
Fines and penalties are set aside for the use of common schools 1n the coun-
t1es. Constitution, Art. VII. Sec. 5.
A statute, wh1ch provided that after apermanent lnjunctlonhad issued for main- •
ta1n1ng a nulsance 1n vlolatlon of liquor laws there should be assessed against
the bu1ld1ng and the owner of the premises a tax of $2500, was held unconstutional,
because 11 this sooo were consldered a fine or penalty then the statute violated
Artlcle VII. Section 5 1n not approprlatlng the proceeds to schools, and lf the
$300 were considered a tax 1t violated the uniformity clause of Article VIII. Sec-
t1on 1. State ex rel. Mcoulre vs. l·1acFarland, 104 Neb. 42, 1*75 N. w. 663 (1919). ·
For Art. VIII, Sec. 1, see page 1, par., (a).
· •

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Nebraska 9
II. Financial Powers and Limitations—Continued
•
E. Appropriations and Expenditures—Continued
not exceed the amount of revenue authorized by law to be raised in such
t img :{: :}: 2:1 _ 1 8
• (2) * ’7‘ °¥‘ No money shall be drawn from the treasury ex-
cept in pursuance of a specific appropriation made hy law, and on the
presentation of a warrant issued by the auditor thereon, and no money
• . . .
shall be diverted from any appropriation made for any purpose, or taken
from any fund whatever, eitherbyjoint or separate resolution * ’*‘ *.19
III. Provisions Affecting Legislation
A. Regular Sessions of the Legislature
• . . .
(1) The Legislature shall meet in regular session at 12:00
o'clock (noon) on the first Tuesday in January in the year next ensuing
the election of the members thereof * * *.20
‘ (2) Members of the Legislature shall be elected for a term
1
I of two years beginning at noon on the first Tuesday in January at the
I •
year next ensuing the general election at which they were elected * *7* *.21
B. Special Sessions of Le islature
g S
· The Governor may, on extraordinary occasions, convene the
Legislature by proclamation, stating therein the purpose for which they
, • are convened, and the Legislature shall enter upon no business except
that for which they were called together.22
V C. Powers of Initiative and Referendum
(1) ’*‘ * * The people reserve to themselves,however, the
power to propose laws, and amendments to the constitution, and to enact
° or reject the same at the polls, independent of the Legislature, and also
18 .
Constitution, Art. III, Sec. 22.
State officials have no power to apply the money appropriated for the present
blennlum to the payment of debts made in the preceding blennlum. where, however,
• there is a valid claim for work done In the preceding blennlum, and the money ap-
propriated for that purpose In the preceding blennlum is exhausted, it 1s within
» the power of the Legislature to make a deficiency appropriation for the purpose of
paying the claim. State ex rel. western Bridge and Construction Compa