u 1 ' ' --Ar J i' 1 v ''.'"7 T W i " ,
VOL. IV. SALISBURY, N. CXIUL 23, 1869. NO. 16
I
QtyetiDlftNortl) State
PUBLISHED WEKKI.T ST
Editor and Proprietor.
ATM or M BI HIPTIOK.
On YbaR, payable io advance. ....
8lZ MONTHS, " ,
Copies to oa address,
Rate of Advertising.
3.00
, 1.50
12,30
Each asaVtional insertion 50
Tim Uses of brevlsr 1 ? inches length
wise (fee comma or less oobiU tales square
Special notices will be charged 30 per eent
higher two the shore rates.
Court orders, six weeks, $7, if the cash ae
oin panic the order, 10 if it does not.
Obituary notions, orer six lines, - charged
asvei use meats.
To n i rasas wishing to advertise for a Ion
srer time than one month the most liberal
terms will be given.
An net to provide for the collection o tax
me if the State and by the several coun
ties of the State on property polls and
The General Assembly of North Carolina
do enact:
Sbct. 1. Valuation of lands when to
be made. There shsJl be a valuation of
tbe taxable lauds of the State in eigh
teen hundred and sixty-nine, sod every
two yean thereafter, and tbe valuation so
made shall stand during that period unless
altered as hereinafter prescribod. The
personal property shall be valued annual
ly as hereinafter prescribed.
1 ssv mer a .a . .,
bmb. x. meaning oj ime woras "tanas
"real property," in this set The
"lands" and "real property" shall
a trued in this set, to include not
the soil, bat all buildings and erec-
thereon, all rights, franchises and
eats appurtenant thereto, and all
or minceals on or under the sax-
See' 3. Count Commissioners to ap
point Assessors. The Commissioners of
the several Counties, at a meeting to be
held within thirty days after the ratifica
tion of this act, and on tbe first Monday
in March in every year thereafter, shall
'ny! wfsJaip sastl isii
intieo, tares assessors qualified to
serve as jurors, one ot whom shall be sa
owner of real estate in the county, who
shall constitute s Board of Valuation for
the Townships, with s compensation of
two dollars per diem while actually em
ployed, and who shall take oath faithful
ly to perform the duties of the office ac
cording to law. Whenever a legal Board
Trustees shall exist in any Township,
such appointments as are herein pro-
for shall be made, end tbe duties
herein prescribed for tbe sssessor snd his
assistants shall be performed by said
Board.
Sec. 4. Assessors shall be notified of
their appointment. Within three days
after such appointments the Clerk of the
Commissioners shall deliver to the Sher-
polls and all other subjects liable to taxa
tion, except sneh franchises and personal
property as are herein specially provided
for, shall be given in tbe Township in
which the person so charged resides, on
the first day of April. The residence of
a corporation, partnership or joint-stock
association for the purpose of this act,
shall be deemed to be in tbe Township in
which its principle office or place of busi
ness la situated ; if, however, the corpora
tion, partnership, or association, bavs sep
arate places of business in more than one
TsavsA'r u jmzjL. ., ska f
property or effects therein, bat any bony f
of lands belonging to a corporation, part
nership or association, and divided by
Townshisps in which tbe larger part
thereof is situated.
8xo. 11. Tax paper to five in list of
his property. At the time and place ap
pointed by tbe assessors the tax payer
shall attend, and the Assessor shall read
over to each one giving in his list, all the
articles snd subjects of taxation, snd
thereupon he shall render the assessor his
list of taxablea, snd at the same tine tak
ing the, following boat :
"I. A. B., do solemnly swear (or af
firm) that I have rendered a true and fall
statement of all subjects of taxation
which I, in my own right, or as agent of,
or in trust for any other person or in any
other capacity, are by law required to be
listed for taxation according to my best
knowledge, information and belief, so help
s Uod
See. 12. What the list shall contain
The list shall state the following purlieu
lars concerning tbe taxnble property of tbe
person giving in, and shall refer to the
first day of April in that year :
1. Tbe quantity of land listed in the
Township; how much is arable, pasture
and wood land, respectively ; if any of
it be waste and unsusceptible of bench
cial occupation, the last valuation; th
land shall be described by name, if it has
one, otherwise in such way that it may
be identified.
2. The number horses, males, cattle,
begs, and sheep, separately, and the va
ue thereof.
3. 1 be estimated value without speci
lying the articles of farming utensils, and
mechanical toots sad ot household and
kitchen furniture, including therein all
silver snd plated ware, pictures, books
snd of watches and jewelry possessed by
tbe party, bis wife, or any minor child.
4. Money on band, or on deposit in any
bank.
5. The mounts of solvent credit ow
iff s list of such appointments, and also
a notice of his appointment, addressed to
each appointee ; within twelve days af
ter the receipt from the Clerk, the Sher
Iff shall serve such notice on tbe appointees
either by personal delivery or by leaving
. T J . . L
-at weir residences, no snail return ue
list with a report of his proceedings en
dorsad to the Clerk before the first dsy
of April.
Baa 6. Penalties on appointees for not
xervtng. If any appointee shall wilfully
neglect to perform the duties of tha ap
pointment, he shall forfeit and pay to the
Commission! of the county, for tbe use
of the county, one hundred dollars, un
less excused by the county Commission
ers, and it shall be their duty to cause
tbe same to prosecuted.
Sec. 6. Vacancy, how and when filled
If a vacancy shall occur from any cause,
in anv appointment of Assessors, tbe
Commissioners shall meet and fill it.
This and tbe two next preceding section
o not apply to the Board of 1 tub tecs of
Townships.
Sac. 7. Assessors eo advertise in their
Townships. The assessors shall adver
tise in three or more public places within
their Township, at least ten days before
the first dsy of April, at what place or
places therein, they will attend to receive
the tax lists;- snd they shall attend ac
cordingly. If there be a Board of Trus
tees in the Township, these duties shall
fee performed by said Board.
Sac. 8. The list to be given in during
April. Tax lists shall be given during
the month of April by the person charg
ed or his agent. If the person liable be
corporation, its property may be given
I in by tbe President, Cashier, Treasurer,
a...... . -..- .-... ....... j
jjecreutr j vt vuw bwu .uiu n. u ivi
that purpose
DKC. v. Jteat property ana jarmtng
stock, dc, shall be given in where situated
on the first of April. All real property,
snd all stock, farming utensils and other
personal property used in connection with
the cultivation of s farm, shall be given
the Township in which said property is
uated on the first dsy i of April, and
here tbe line of any township runs
through sny resident s, land the same
be listed in tbe Township of such resi
dent.
Sxc. 10- All other property and polls
M he given m where the tax payers reside
am the first day of April.
jUJ other personal property what-
t including moneys, creaus, w
- ' in bonds, stocks, joint stock
psoies, or otherwise, sad all taxable
ing to the party, whether owing by bond
note, bill of exchange, open account, or
due and payable, and whether owing by
any government, except bonds of tbe
State, or of the United States, exempt
from taxation by law, except rent accru
ing for the current year for hire of tax a
ble property. If sny credit be regarded
as not entirely solvent, it shall be given
in at its estimated value : Provided, That
no Judge of the Superior Court or Justice
of the Peace shall give judgment on sny
credit, for more than it was vsloed at
when given in, that no officer shall col
lect, on execution, or otherwise more than
the aforesaid value. 1 he party may de
duct from tbe amount of debts owing to
him, the amount owing by him, and tbe
residue only shall be liable to taxation.
6. Stocks in sny incorporated Com
panv or joint association, and their esti
mated value, but tbe stock shall not be
taxed if the propeity of the Company
pays a tax.
7. All other personal property whatev
er, so described that its identity and loca
tion may be known, and tbe value there
of.
8. The income of the party for tbe
year next preceding the nrst day ot
April in the current year, with a state
ment of the source or sources from which
it was derived. From the amount of the
income, five hundred dollars shall be de-
deducted, and also the amount derived
from property taxed by the laws of this
State, arid also the amount derived, from
any trade, purchase, or possession taxed
by the laws of this State.
9. It the party be a non-resident
the of the County and own land therein.,
it shall state his address, and may name
any agent resident in the Uounty, to
whom notices may be givea respecting
his taxes.
See. 13. Guardians Executors, ac, to
give in separately. Jkvery guardian, ex
ecutor, administrator or trustee, shall in
like manner, but on a separate list, give
n the property held by him in that ca
pacity, the value ot the franchise of
every Rail Iload, Canal, Turnpike, Plank
Koad, .Navigation, and banking Company
shall be given by the President or chief
officer of the said several corporations,
. t f as- i m - ' sT
on the day nxed by this act tor the tri v-
ing in of u x able property, to the Treas
urer of the State, and shall be sseased and
valued by tbe said Treasurer, the Auditor
and the Governor of the State, and their
valuation shall be returned to the County
in which any part of said Roads, or Ca
nals, or Navigation works shall be, and
the tax npon such franchise so valued
shall be the same as upon property of
equal value, and the tax collected in each
county and township shall be in propor
tion to the length of such Road, Canal,
or works lying in such county or town
ship respectively, and such taxes shall be
collected as other taxes are by law re
quired to be. Tbe rolling stock of
every Rail Road company, and the ves
sels employed by sny Canal or Naviga
tion company, on its canal or works, shall
be rained with the franchise
Bee. 10. What property exempt from
taxation.
1. The property belonging to the Uni
ted States er this State, or to sny county
or incorporated city or town .
2. The property belonging to, and set
apart and exclusively ased for the Uni
versity, Colleges, institutes, Acaaemies,
schools for the education of youths, or
tbe support of the poor or afflicted. Such
rperty ss may be especially set apart
and appropriated to the exercise of
Divine worship, or the propagation of the
Creapel, or
3 TTTTrn
for rrave yards or
ae are held with s view to profit, or for
the purposes of speculating in the sale
thereof.
m .a M . 9
4. Sack property er the mate ana sg
ricallaral societies as may no set span
and used bv them for agricultural lairs.
B. Aims for muster, wearing apparel
for the nae of the owner and his family
household sad kitchen furniture, mecsui
cal and agricultural implements of
ehanics snd farmers, libraries and scien
tine instruments, trot exceeding in sggre
gate value two hundred dollars: Provided,
Tbat the exemption from taxation shall
not exceed two hundred dollars in behalf
of anv individual las payer
or . w.I- Mt m m
See- 1. ine L.M to rejer to jirst aay
of April- The list shall refer to tbe first
day of April of tbe year in which they
aie eiven. and relato to the quanty, con
Sec. 20. How compUJstl of excess pro
ceeded with. If any pertsn shall complain
.Mil
property
or tbat he is
before the commission
has been improperly vi
charged with an exorssfw lax, he shall
present his complaint iixjwrl ting, and they
shall hear sny evideucejsdduced by him,
and shall summon and examine any wit
nesses necessary for a jt decision of the
question. They shall Wd all the evi
dence received and iheir leeJsiou ; if they
decide against tbe couaTtfe. ibey shaft
also give judgmeul u SatlM for the
decidei
complainant may apt J to th Supe
rior Court from the decision of the eom-
issioners npon, or involving sny matter
dition and value, of tbe properly snd to
the are of tbe party in reference to his
sv
t I... ansa at aa
IUU ifussii ty
liability to a poll tax on tbat day. .
See. 16. How the property shall be
valued. Io tbe years prescribed for the
valuation of tbe land, the assessors shall
affix to the description of each piece of
land, its true value w money, on
tbe first dsy of April in that year, and
this value, unless altered as hereinafter
pre tcri bed, shall be annually fixed to that
land until s new valuation is made.
Tbey shall io every year value the
nersonal property at its true value. The
valuation found by them, they shall affix
to every species of property particaUnied
in section twelve of this set. If sny
person liable to be charged with taxes
shall refuse to answer any question re
spec ting his taxable property, be shall be
guilty of a misdemeanor, and ea eon vie
tine or im
of
tion, liable Iflfr j""?
assessors, to whom the refusal ta
bind over the sffender to appear at the
next term of the .Superior Court of the
County, and to report tit fact to the
Solicitor for tbe Judical District, Io order
that the offender may be proscribed. In
vaTneing tbe property of Rail Roads snd
other corporations in which the State is a
stockholder, the whole property shall be
valued, bat a part of tbe valuation shall
be deducted, proportionate to the interest
of tbe Stat j, and the tax levied ou.the
residue only ; the tax so levied, when
paid by the eorportioa on th individual
corporation only, and when sny dividend
shall be declared, tbe dividend to the
Stale shall exceed that, to individual cor
porators, by the amount of all stocks or
shares in incorporated Companies shall
not be taxed when tbe property of the
company is taxed.
Sec. 17. Auditor to provide forms and
Sheriff 0 distribute to Assessors. The
auditor of the State shall prepare a form
to be used in listing property for taxation,
and each year shall furnish the Sheriff of
each county, on or before the first Monday
in March, with a sufficient number ot prin
ted copies, and the Sheriff shall deliver to
the sssessor of each township a sufficient
number of saeh forms for their use.
Sec. 19. Assessors to make an abstract
of their to lists. Tbe assessor shall make
an abstract of the tax lists given in to him
according to form, to be furnished him by
the auditor of the State, and shall on or
before the tenth day of May in each year,
return snch abstract to the clerk of the
. a a 1 .
commissioners, tie snail aiso return a
list of all property in bis township not
given in for taxation, with a description
and valuation thereof, made by the as
sessors and tbe names of the occupant and
supposed owner. And a list of the taxa
ble polls of the township not given in for
taxation. The return so mado shall be
open to the inspection of all persons inter
ested, and the clerk shall give to any per
son desiring it, a copy of so much thereof
as relates to his property, on payment of
a fee of ten cents.
Sec. 19. County Commissioners to raise
list, when. The commissioners of each
county shall meet on the third Monday in
May and revise the tax lists and Valua
lions reported to them, and complete the,
sts by computing the tax payable by
each person, and affix the sum opposite
his name. They shall sit for one week,
at least, and shall hear all persons object
ing to the valuation of their property, or
to the amount of tax charged against them.
They ball have power to summon, and
examine witnesses, and shall correct the
abstract of the Township assessors ss may
be right and just, so that the valua
lion of similar property throughout tbe
county shall bo. as near uniform as pos
sible. Tbey shall have power to raise the
valuation upon such property ss they shall
deem unreasonably low. Any person who
has accident illy failed to give in before
the Township assessors, shall be allowed
to do so before the commissioners at tlteir
meeting; tbe Commissioners shall ascer
tain the value of their property by the ex
amination of witnesses or otherwise, and
insert it in the abstract, and without sat
isfactory excuse they shall add to the tax
of the person so allowed to give in, five
per sent on the regular smoo&t of his tax
for that year.
of legal liability j and if he shall rive bond
with sufficient surety coatdftioncd Io per
form the final judgment On bis appeal,
such appeal shall suspend the collection of
the .tax, appealed from awttl a decision
(hereon ; in such case the clerk of the
commissioners, within five days after the
giving of the bond, shall file with clerk of
the Superior Court tbe appeal bond j a
copy of the tax list, so fv ss it concerns
the complaint $ the original evidence ta
ken by the commissioners, the complaint,
and the decision of the commissioners.
The appeal shall be tried as other ques
tions of law are. If the final judgment
shall be against tbe complainant, and it
shall be that be pay the tax charged snd
ton per seat, thereof iu additiou, and the
cost snd execution may issue for tbe cost
ss upon other judgments. Tbe amount
f tbe judgment ( except seat) shall be pis
eed by the Sheriff on the abstract of the
tax list in bis hand, and collsstod and se
counted for by him ss other taxes are.
see. 21- Persons not giving in to be
charged with a double tax. The County
Commissioners shall Insert fa tbe abstract
of the lax list for each township, the de
scription and valuation of all property not
given in with the name of tbe person sup
posed to bo liable for tbe taxes thereon
and tbe name of all persons in each town
ship liable tor a poll tax who failed to
give themselves in, sad shall charge all
such parsons with double the tax with
which tbey would otterwise be chargea
ble, anises satisfketonr excuse therefor be
rendered.
Commits
he county
osoj any
or inhrmaty, and
to the sheriff a list
emoted, with tbe
d against them,
copy of snch list to
le, and tbe Sheriff
deduction for such
he may be requir-
draining, clearing, building, or the like.
See. 26. When taxes may be paid, when
im. AU taxes may be paid on or after
tbe first day of July, io each year All
taxes shall be due on the first day of Oc
tober in each year ; when paid, the Sher
iff shall note on the tax list, against the
name of the party, tbe data of payment
snd the amount paid, ha shall also give
receipt to the parties, stating tbe smount
of tbe state snd county tax
snd tbe date of payment.
Whertffs to
msmIaI.
ire
attend to
or
House of his county, during the
of August and September, for the
pose, of receiving taxes;
rea
mmt UmSI month after Lk. d
liSW fJoeTfw vOV rrsTCTUe
vided for in the next preceeding section,
and also to sndii and settle tbe accounts
of the county Treasurer, snd of all other
county officers authorised to receive or
disburse ihe couuty funds. The accoouts
so audited shall be reported to tbe county
commissioners, and when approved by
them, shall be filed with their Clerk, and
recorded on 'bis book, and shall be prim
facie evidence of their own correctness,
and impeachable only for frauds or speci
fied error.
Sec. 38. Penalty of Sheriff for failing
tbe ttbavS OI
fee. County
exempt from poll tax. ft
sioners shea wvajooawr
the ground of pove
the clerk shall deli v
of all persons so
amount of taxes el
and shall also send
the Auditor of the S
shall be entitled to
taxes in any set
ed to make.
See. 23. Copies off he revised tax lists,
how distributed. The bounty commission
ers shsll cause to be hade out, three con
ies of tbe tax list of keb township ss re
vised and settled by Jhem, according to s
form to be furnished b them by tbe audi
tor of the State. Sujh form shall show
in different columns the amount due by
each tax payer to the State, and to the
county. One of ssidjeopies shall remain
in the office of the ebik of the commis
sioners, one shall be slot by the clerk to
the suditor of the Stat), the third shall be
delivered to the sherif on or before the
third Monday in Juno in each year, snd
he shall give a receipt lor tbe same. The
clerk shall endorse ontbe copies given to
the oheritt an order to collect the taxes
therein mentioned, and such order shall
have tin' force and edict of a judgment
and execution against Ihe property of the
person charged in sudi lists. In such
ists the clerk shall nolo all appeals from
the judgments of the cdpamissioners, which
have been perfected b giving bond OS
prescribed.
Sec. 24. In case laiid be divided, how
tax may be apportioned. In case within
the interval between two regular periods
for the valua tion of land, any piece of land
or real property should become divided in
ownerships, either by partition or sale of
a portion thereof, or otherwise, either of
the part owners may, at -ny time npon
three days notice to the other part owners,
apply to the Township, Board ot Trustees
for an apportionment of the valuation,
which shall be aljowed as may be jutt,
all persons having tax lilts are required
to amend the same according to the judg
ment of said Board on the production of a
certified copy thereof; Provided, That no
amend men t made after a tax on the land
has become due shall be operative to ef
fect a tax.
Sec 25. If where falls or rises, valua
tion altered when. If any valuation of
real or pofesjW- property, and before the
tax thereon sbsll become due, the proper
ty shall be destroyed, or depreciated over
twenty-five cent, on its assessed value,
otherwise than by the act of the owner,
the party charged may apply to the towa
s hip board of Trustees, and upon proper
prooi may nave ine valuation reduced,
and tbe Board of Trusted shall thereup
on immediately furnish to the clerk of the
county commissioners, as well as to the
party, s certified copy of their order tta
the premises. If the properly was insured
the smount of ibe insurance shall, in such
esse, be considered in altering the valua
tion. In like manner, if pronertv shall
have increased twenty-five per eent. over
its Assessed t.hln v.lnn Ha (Ik :a r
t
pur
he shall slse.
In 'Ae manner, attend at least one day
dating the month of Jnly ; at some place
in each lownsbip, of which ten days no
tice shsll be given by advertisement at
three or more public places fij the to wu-Vjp.
See. 28. Sheriffs to notify Treasurer of
the State when they have five hundred dot
Ian or over. Every Sheriff, whoa he shell
hevt fire hundred dollars or mere of the
Stafs taxes in his hsnds, shsll inform the
Treasarer of the State thereof, by loiter,
and me Treasurer shall have power to di
rect that all money in the bands of the
Sheriff shall be transmitted to the Treas
ury, is such manner as be may prescribe,
under snch penalties as are prescribed is
eases of non-payment of taxes, on the day
of annual settlement: Provided, That be
shall not be obliged to incur any personal
expense thereby; snd be shall receive
payment for snch credit at the annual set
tlement, together with tbe expenses neces
sarily incurred in carrying out the pro-
Visions of tbis section.
Sec. 29. How1 Sheriff to Collect. When
ever the taxes shall be due snd unpaid,
the Sheriff shall immediately proceed to
collect them as follows :
If the party charged have personal prop
erty, of a value equal to tax charged
agamst him, the Sheriff shall seise and
mil the same, as he is required to sell olh
er property, under execution.
2. if the party charged has not person
si property to be found in the County, of
to Ion Um Mhasuwei any
th rat ant AftmtjIlMej, '-VLt-, BBl
sufficient valoe, tbe sheriff shall levy up
on the lands of lbs delinquent, or any
part thereof, he shall notify the delinquent
of such levy, and of the day and place of
sale, by service of a notice, stating those
riWT-, i I' imiuThmfV
lioquent cannot, by reasonable diligence,
be found in the County, bat has s known
agent therein, and his Own address is
known, or can by reasonable diligence be
ascertained, tbe notice shall be delivered
to snch agent, add shall also be mailed,
post-paid, to the address of the delinquent.
If the delinquent bss no known agent in
tbe Comity, or his address cannot, with
reasonable diligence, be ascertained, the
Sheriff shall publish a notice substantial
ly as above described, at the Court House
door snd two other public places, and also
in some newspaper published in the coun
ty wh-rc the land is situated, dad if t here
be no newspaper published in the county.
then in the nearest newspaper. The no
tice shall be served or published as afore
said, at least thirty days before the sale of
the land. Tbe sale shall be made at the
Court House of tbe county in which tbe
land lies, and shall be on one of tbe days
prescribed for sales under execution, and
shall be conducted in all respects as sales
under execution are. If the delinquent
resides out ot the county, and his address
known, the Sheriff, within one mouth ni
ter the sale, shall mail to him notice of
the sale snd of the date thereof, of the
name and address of the purchaser of the
sum bid snd of the amount of taxes and
cost to be paid by him as a condition of
bis redemption
Sec. 30. Who is to be the purchaser,
and what he shall pay. The highest bid
der shall be the purchaser. Be shall im
mediately pay to tbe Sheriff the amount
of taxes and cost due by the delinquent :
ibe Sheriff shall give nim a receipt, state
ing the sum paid and upon what amount,
snd describing the property, and shall
cause the same to be recorded by the Reg
ister of Deeds.
Sec. 31. If no one' will hid for, any
piece of real property tbe amount of the
taxes assessed thereon, and the charges of
sale, the Sheriff shall bid off the property
for the Stale, and upon provine the fact,
and sending to the Auditor of the State a
deed to the State, for the property duly
registered in the County iu which it lies,
shall have credit for fhe amount of such
tax and charges ; the deed shall be depos
ited by the Auditor with the Secretary of
S'ate. The property, . so purchased by
the State, shall be under the control of
the Board of Educatiou, and be held for
istration, la tbe margin of his registration
of the rere:pt from the Sheriff to the pur
chaser ; after the payment to the purclias
or, or to tbe Clerk, for his use as afore
said, bis right under the purehase shall
eease. No sale of the property by the
purchaser, or by the delinquent, within the
twelve months, shall couvey to their re
spective vendees, any other rights or es
tates than tbe parties themselves possess.
Sec. 33. If the delinquent fails to re
deem. If the delinquent shall fail to re
deem ss prescribed in the preceding see-
. a ft . i
DIJJW
tr
o
together with interest thereon
of one per centum pur month, from the
expiration of the twelve months, next suc
ceeding the sale to tbe day of payment,
and demand s deed. The Sheriff shall
receive the money for the ase of the de
linquent and make the deed ; the Sheriff
shall be entitled to retain from tbe money
to paid, for his trouble in the premises,
five dollars, a.-d the residue he shall pay
to the delinquent, oa demand. The deed
from the Sheriff to the purchaser shall be
registered within six months, and when so
registered shall convey to the granter
therein all the estate in the premises,
which the delinquent bad, at the time of
tbe sale for taxes.
See. 34. When State laxes to be paid
by the Sheriff On or before the fifteenth
day of December in each year, every
Sheriff shall return, on oath, to the Audi
tor of the State, an account of taxes col
lected by him, adding the sum apparently
doe from tbe tax list, tbe amounts collect
ed for penalties from delinquent- He
shall be allowed to deduct from the sum
as retained :
1. The amount of taxes charged against
any person, whom the clerk of the com
missioners shall certify to hove appealed
from s decision of the commissioners re
specting his liability and to have given
ibe bond required: Provided, that the
elerk of the court to which the appeal
was taken shall certify that it is finding
snd undecided The sum io unliquida
ted shall bo carried forward by the Audi
tor as a charge against the sheriff on bis
next year's account, from year to year,
until tbe decision of the appeal, after
which tbey shall be collected and paid or
balanced, if the final decision be in favor
of tbe ancelant.
St. Jk& fmU MM aVsul 1
property certified by tbe commissioners of
tbe opunty, through their President or
clerk? to be insolvent and uncollectible.
3. Five oer centum commissions on the rom we standard.
amount collected, and travelling expenses CAPTIONS
to and tr.m the city ot itaieigb, at the Of acts and resolutions passed by the
rate ot ten cents per mile, by the usual General Assemble of North Carolina
route ot travel. at its session of 1868-'e9.
.a ia .as a .a - -
4. Ail payments duly made, upon the ACTS
order ot tbe Auditor of the Mate. An act to transfer cases from the. dock.
bee. 3. renal ty on Sheriffs Jor fail- et of the late Crimiual Court of Craven
ure to account. If any Sheriff shall fail to county to the Superior of the same.
account and pay as required in tbe pre- An act to incorporate Castle Hay no
ceeuuig bcviiuii, ue suaii loueu auu pay vineyard company.
to tbe Slate one thousand dollars, and it An act to incorporte the Swift Island
shall be the duty of the Auditor of the Manufacturing company in the county of
-w w w. ..... jiuuiguiucrv,
cial District, in which tbe county of V akdl An act to transfer to the couny of
is, a copy of the bond of the Sheriff, and Moutgoincrv that portion of the Favette-
a certificate selling forth the sum which villo and Albemarle Plank Road tbat ia
Aft m ,4 1 f I e.) a a -
what may be rightfully found"6t V..,. .
accounts, he shall forfeit and pay to the
State, for tbe use of the county, a penal
ty of fivo hundred dollars, it shall be the
duty bf the county Treasurer, and If ho
neglect or refuse to perform it, of the
President of the county commissioners ta
cause an action to be brought in the Su
perior Court of the county, on the bond
of the Sheriff, against him and his sulfa
ties, to recover the smount owing by haw
and the penalty aforesaid. If the sheriff
shall fraudulently snd corruptly foil to
account as aforesaid, he shall be criminal
ly liable thereupon, in like manner and
with the same penalties imposed for snch
criminal defalcation in section thirly-five.
Sec. 39. Other County Officers, when to
account, and penalty far failure. Io-eaeh
year the county Treasarer shall give three
days notice to all county officers except
tbe Sheriff authorised to receive or dis
burse the county funds, to appear at the
Court House of the county on a certain
day during tbe first tea days in January,
before him and the Committee appointed
by the county commissioners, and present
an account of all sums receiveed or dis
bursed by them for the County, with
their vouchers ; and any officer failing to
attend end account shall be deemed guil
ty of s misdemeanor. Tbe accounts when
audited shall be reported to the county
commissioners at their next meeting, and
if approved by them, shall be filed with
the clerk and recorded in the book of
their proceedings, together with their ap
proval and shall be deemed prima facia
correct.
Sec. 40. This set shall go into effect
upon the ratification of any set, which
sbsll be parsed bv tbe General Assemblv.
, j j , :
BRed this 13thaayof March, A.
1869.
its aasessed taxable value the Sheriff of
tbe county, upon tea days' notice to the
owner, may apply to the Board of Trus
tees to alter the valuation of the property
snd upon proof they shall do- so. Bat
the valuation shall not be altered if the
n has occurred in conseouenee
on the property by
the purpose, aud under the powers, for
which the swamp lauds of the State are
now held. Lands so sold may be redeem
ed as other lands sold for taxes are allow
ed to be.
Sec. 32. The delinquent may redeem the
property within twelve months. The de
linquent may retain the possession of tbe
property for twelve months after tbe sale
and within that time may redeem it by
paying or tendering to tbe purchaser ibe
amount paid by hiss and twenty rive per
cent, in addition thereto, it tbe purchas
er shall accept the sum so tendered, be
shall give a receipt therefor : if be shall
refuse, the delinquent may pay the same
to the Clerk of the Superior Court for the
county, for the ase of tbe purchaser, and
the Clerk shall give a receipt therefor :
saeh payment shall be equivalent to pay
meat to tbe purchaser. The delinquent
may esase the receipt of the purchaser,
or of the Clerk, to he registered, and the
Register of Deeds shall refer to such reg-
appears to be due from the Sheriff by tbe
tax list filed in his office, and that the
same, or a certain sum thereof, as tbe fact
may he, is unpaid. The Solicitor shall
thereupon immediately cause an aetion to
be brought in the Superior Court of Wake
County, upon tbe bond of the Sheriff,
against him and bis sureties, for the sum
so certified to be due, and also for the
penalty aforesaid, and tbe copy of the
bond and certificate of indebtedness shall
be prima facie evidence of the right of
ine mate io recover. i no complaint ana
other pleading, shall be deemed to be
sworn to, for the purpose of requiring tbe
defendants to verify their pleadings by
oath. If any Sheriff shall fraudulently
and corruptly fail to account and pay, in
addition to the penalty provided in this
section, such defaulting Sheriff shall be
liable to be prosecuted as for a felony,
and on conviction, shall be imprisoned in
the Penitentiary for not loss than one, nor
more than five years. In the prosecution
of any defaulting Sheriff, any lawful evi
dence of his appointment as Sheriff, shall
be competent, bat the certificate of. the
Auditor setting forth the sum which is
due from the tax list, filed in his office,
and that tbe same or a certain sum there
of is unpaid, shall be prima facie evi
dence against such Sheriff ss a defalca
tion in the duties of his office on his trial.
Sec. 36. Sheriffs to pay County taxes.
when. The Sheriff shall pay the county
taxes to the county Treasurer or other
law ful officer ; he shall at no time retain
in his hands over three hundred dollars
for a longer time than ten days, under a
penalty of one per centum per month to
the county npon all sums so unfully re
tained. On or before the first day of
January in each year, the Sheriff shall
as count with tbe coun iy Treasurer or other
lawful officer, for all taxes, which have
been, or might and ought to have been
collected by him, for the county, during
the fiscal year. He shall be charged with
the same appearing by the tax list as due
for the county faxes, and shall be allowed
to deduct therefrom, as is prescribed in
section thirty-three, respecting his settle
ment of State Taxes.
Sec. 37. County Commissioners to ap
point a commiteee to assist in settlement.
The county commissioners, at the last
regular or other subsequent meeting in
each year, shall appoint one or more of
their number to be present and assist at
the accounting and settlement between
the Sheriff and the county Treasurer, pro-1 court house.
included within the limits ot Monigomery
county.
An act for the relief of the securities
of S A Warren, late sheriff of the county
of Northampton. (Authorises the present
sheriff to collect arrears of taxes fsr the
years 1866'67.)
an act to authorize the county com
missioners of Anson county to levy a
special tax. Amount not to exceed $15,
000, to build a jail and court house.
An act to continue in force and amend
an act' entitled an set to authorize the
comity of Cumberland sod the town of
Fayetteville to issue bonds for their in
debtedness, ratified March 2d, 1867.
"justices" to "commissioners," who are
authorised to levy a tax to pay the ut
eres t on the bonds to be issned; such no
tion to be submitted for ratification to the
qualified voters of tho county.
An oat to authorise tbe commissio
oi uocitingnam county to levy a speeti
tax tor the purpose of building and re
paiiing bridges in said county.
An act to authorize and empower Reu
ben King, late sheriff of Robeson county,
. . 1 1 . .it tri.
to coueci arrrears oi taxes. Allows nis
representatives until January 1870, to
collect arrearages of taxes for tbe yean
I866-'671 ,
An act to amend an act to incorporate
the Atlantic Fire company No. 1, in the
town of Newberu.
An act to incorporate Woodlawa Cot
ton and Woolen Manufacturing Company,
in the county of Gaston, N. C,
An act to incorporate the Lockvillo
Manufacturing company.
An act to amend an act entitled SI act
to incorporate the town of Lillington ia
the couuty of New Hanover.
An act to incorporate -Richland Lodge,
No, 214, A. Y. M. in the town of Thorn
asville, county of Davidsoo.
An act to be entitled an, act to provide
for tbe burial expenses of the late Hon.
D J. Rich, and for other purposes. Ap
propriate S240 iu additiou to the actual
expenses incurred by tbe committee to
conduct the remains to its final resting
place.
An act to incorporate tbe bank of Meck
lenburg. An act to amend the charter oi tbe At
lantic, Tennessee and Ohio Railroad Com
pany. An set to authorize tbe commissioners
of Hertford county to levy a special tax.
Not to exceed f- -'00 to build a jail aud
v ..'7M
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