Samuel Blatchford

“ The statute of limitations of Nebraska makes no exception in favor of such a municipal corporation as the county of Boone, and the doctrine of laches applies to it and to its board of county commissioners. By the General Statutes of Nebraska of 1873, c. 13, § 1, the county was made a body corporate, and it was provided by section 4 that suits by or against it should be brought by or against the board of county commissioners of the county, and by other provisions power was conferred upon the borad to levy and collect taxes. ”

“ The railroad company and Hunnewell put in an answer to the bill, taking issue on its material allegations. The answer also set up that, after the entry of the decree of March 8, 1878, the railroad company and the Nebraska Land & Live Stock Company expended large sums of money in getting persons to settle upon the lands, and commenced at once to sell them, the purchasers buying on the faith that the taxes were perpetually enjoined, and not a lien upon any of the lands ”

“ Therefore, be it resolved, that the board employ M. H. Sessions as its attorney to defend any suit that may be brought against the county, or to bring any suit he may deem best, to test the legality of said taxes, and if he deem that any of said taxes are illegal he may make such compromise in the matter with the said company as he may deem best for the interest of the county in the premises ”