Nebraska Supreme Court May 21, 1908, No. 15,146 (Butler v. Libe)

Calkins, C.

In May, 1901, the taxes levied against the lands in controversy for the years 1892 to 1899, inclusive, being unpaid, and the said land not having been sold by the treasurer for such taxes, the county of Holt began an action against the then owners of the land to foreclose the lien of such taxes.