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The Old North State. volume (Salisbury, N.C.) 1869-1871, April 23, 1869, Page 1, Image 1

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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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