Newspapers / The North-Carolina Gazette [1768-1786] … / Feb. 13, 1778, edition 1 / Page 2
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on intreft, all horfet and neat cattle, m Jusj Srate, Aall be held and deemed taxable property liable to be affslTed, and I ttc taxes laid thereon by law colleded in the manner directed Dy 1 AS 6 be it further enaBed, by tht authority aforefaid, that the feveral county court in thii State (hall at their refpective courts co beheld after the firft day of April next, and fo at fuch courts yearly, and every year, lay out their refpeaive counties into moderate and convenient diftrids, and frail appoint a juftice of the peace in each diftrict to receive from every inhabitant there of a jull and tree account, on oath, of all the taxable property which fuch perfon had in care; or was poflcifcd oF in his own right, or as agent, factor or attorney, or in truft for any other perfe on the hrft day of April then Iaft patt ; and every inha bitant of the refpeaive diltricts of each county in this state fhall, within one month after fuch court, return on oath to the Mice appointed to receive the fame, a true and juft account ot all fach articles as by this ad arc declared to be taxable proper ty which to him belonged as af refaid on the firft day of April then laft pads which accounts mail be immediately delivered by the juftice receiving the fame to the per.on appointed to va lue the taxable property of the inh bi ants of fuch dirinft, toge ther with an account of the taxb.'e part of his own efiate, upon oath : And the faid juftice of the peace i hereby required to ad mini Iter to every perfon delivering fuch account as arorcfa:d, the following oath : . I A. B. dofwear, that the lift by me now delivered con tains a jult account of all the land, lots, houfes, and their mi-p-6vemenrs Save-, money, money at intereft, ltock in trade b inds, notes, and otiier obligations for value on inreeit, and of all the horf.- and ncatcatiie which to me belonged, or which wersin my care or poffdlion a? agent, rJCctor or attorney, or in trull for any other pen'on wha hever, on the nrft day or April UA without deduct! m for any demands againft me, of wiiatlo ever kind. SO HELP ME GOD. And that I hive no:, directly cr indlrediv, lent or co veyevl away any money, or other par: ot my property, by any means whatfoevc, wi:h in tent thcreb to evade payment of toe tax to which by law the feaft is 'iabie. AND h it farther tussled, ly th: mrtbprity nfrrfard, rhat the fa;d courts refpeciiVcl) (hall annually appoint rhrec noneft and intelligent pcrfoas in each diitraQ of cheir refpective counties, who fhall on oath, to be idrr.iniltered by any ju'Hceo; the peace, a!uc the taxable properly of the inhabitants or fuch dinct, as near as rosy be, to -vn.:: the fcrarc would then fell for a: public fate for re .d) money, nr.d mike ierurn thereof to the next fuc ceeding county court ; and in cafe they cannot all agrc in fuch valuation, :he r.greemen pf any tA-o Jha!I be valid, bjr where they thail all differ in -jpinif u reflecting the value of any pro r r- then, and in rfcat cafe, the aiurkm of each of the faid Dr;n may be added terser, onu tn . rnira pa-i 'ji an mc three frfms mail be t in cacn year, au juvu tt" - i , " fccu iro . i . - . . V -r . i r A rhe mini t' tr" f i, mJ i ,. taxpatherers. or any of them, failing to account and pay iB .manner by this act direfted, ihall forfeit his or their commifc. cms given by this act, and lhall be liable to pay the whole m which they refpe&ively onght to have collected, received and taxatherer and county treat u er fhall k. in arrear, it lhall be lawful for the perfon to whom fuch arrears are payable, and he is hereby required, to move for judgment on the bond of the perfon fo in arrear, in any court havingcog. nizance thereof; and fuch court, upon due proof before them made that the obligors have had ten days previous notice, lhall caufe them to be called, and if theyiriall appear apd conteftthe fame, the court frail order an iiTue to pe fpeedily made up, and cried dv a jury, ana uiaiijgivcjuug.in..n ac cordingly but where the obligors ihail fail to appear, the court fhall caufe a jury to be fworn, to enquire waat arrears are due, and fhal! give judgment and award execution accordingly. AND be it further -enaaed, hy tbe authority aforefaid, that every juftice of the peace who lhall be appointed to receive lifts of tax. able property from the inhabitants of their refpeaive diltridj, or any of them, or any or tne.peuus wyut frVI"l,,u w the property of the inhabitants aforefaid, who fhall refufe ot Tidied to do and perform the feveral and refpedive duties re. quired of them by ttiis ad, or any of them, the perfon or per. ions fo rcfuung or neglecting, fhall forfeit and pay for every fuch refu al or neglecl the ium of one hundred pounds lawful money of this (late ; to be recovered by aclion of debt, in the name of the Governor, and applied to the vfe of the public. , AND he it entire J, by fie authority a f re fid, that inven tones of the citato of legator, intr ltates, minors, arrd abfentee., (halj be delivered by the executors, administrators, guardians, agents attorneys iefp t vtiy, i t&e fame manner as the eitatcs of other perfor.s, a.nc on iefufil or negkcl, lhall be valued as a forefaid ; and the tax Sail be levied or the proper eita:e of fuch executor, adminiUrator, guardian, agent or attorney, fo refut ing or neglecting as aforefaid, any law, ufage dr cuttom, to tha contrary notvithiiaridin;?. . , AND be it further eni???d, h the authority aforefaid, that the; real eUates of perfon s ruidingoiit of tin's ilate, or inhabitants th.T'of, who have n it any pcrlbnal p operty therein, fhall be affeffed yearly by the pteiffM appointed to va!ue the e Hates of the inhabit an tf, and a particular and feparate return thereof m.dc to the eoimty court ; and if the ailclTment thc-reen fha!l not be difch-ired within mo years after the iame became dtie, then fuch efta e, or fo rwu h ihrreof as may be necefiary to dif ciarge rhe feveral aiicilineurs, with a!i cor.tiBgent charges, fiialTbe fold by the ihcrilf of the county whchm the fame ihall lie, by order of the county court, ar.y law Or ufage to the con Arvvhhandinr a.d the taxable parr of iheefta.es of the" perfons appointed to value the property ot tue inuaoitanrs or u-cJ to court acc rdineH ; and the the respective dlltriclks every county in this lUte, hL be va in rv,H.-. r,-,rrv of fuch inhabit- lueO i.lrJ appraifed W lite cuurt of the county wherein they re- jnA ti v in this tvhh ririneriv ol lueh inhabit anu, fhai-l refpeftvely, previous to their valuing the fame, take before fome jaftica of the pea-c the following oath : I A. B. co folemnlj fwe:-ir, that I will faithfully without favcQr or prejudice, and io the b-: M my uuderRanding, ac cording to law, value and appiaife the taxable property of the inhabitants of the diftrift wherein I am appointed for tha.t pur pole. SO tfELP ME GOD. AND be ii further maelcd, by the authority aforefaid that in cafe anv perfon or perfons, his, her, or their attorney, agent or fact' r, fhall fa'l or refufe in due time to give in to thejulticeof the pece appointed to receive the fame, on oath, an account of all his, h t, or their taxable property, agreeable to the di rections, true intent and meaning ot this act, it fhall and may be lawful for the afT flbrs in their refpective diftricts to value and appraife, to the belt of their knowledge, the taxable pro perty of the perfon or perfons fo failing or refufing as aforefaid ; and the tax on ail fuch pioperty fhall be fourfold the fum which fuch amount of taxable property for that year would other wife have been li.ib!e to, and luall be collected and accounted for as all other public 'axes. AND be it fur ftxr enacted, by the authority aforefaid, that every freeman in this ?late of the z$c of twenty one years and upwards (other than fold i era in the lervice of the continent, or of this ftate) who (hall not pofTefs the value of one hundred pounds in i i ,r ii ... - - - - i i j r . ., l.A.uiv '"'' r"J " -j , ... - - propmy, a poll tax equal :o the tax for that year on one hun- dred pound taxab.e property, wnicn mall De coneciea ana ac counted for as ill orher uxes mentioned in this act. AND be it fitaJfcd, Ly the authority aforefidy that the refpect- m -.i n -1 1 - - it ii. . i Li.' i r. .oa r-vi'i'nrvrc; r i i rni r ir niiiiiii tux xiui h i liru ill i. njj tneir vumrr iiii ?H3f pay ic isuc iu mc uwuij Miww ty trea;urers in inis uatc inao, aiicr ucuuiuug imh ihufb tommrfcons, lettle witn and pay into tne Jianas oj uae ui mc r... - i ' - . l -t-m-l j njt r nbiic trealurers o. :Uis lute, on or DCiore tnc nru uy or marca 1 -n F T' . .. .. . . ' , r fide, and the tsxgatherers ihall coJIeCt ana account lor tac iame, anVfbr their own taxes, A'ith the county treafurer, s for other' -public taxes. AND he it further enacted, by tbe authority aforefaid, that if a ny perfon, atiet bv.ing lawfully taxed as afort faid, lhal: neglect or refufe to pay the fum he fhall be fo taxed for the fpace of one month after the firrt day of December in every year, the refpect ive colledors or taxgatherers may, and they are hereby impow ed to levy the ame by diltrefs and fale of the goods and chat tels f fuch delinquent, and fhall be intitled t take and receive for fuch diflrtfs the fum of two millings and eight pence, and no more. " PROVIDED always, that no diftrefs (hall be made on Havei without tne cottient of the owner thereof, if other fufficient per fonal eftate can be found ; and the refpective county courts in this ftate fhall tranfmit yearly to the general Afferably an exact account of the valuation or affefTment in their refpective coun ties, which account lhall be figned by the prefiding juftice in fuch court, and certified by the clerk thereof. AND for the more effectual collecting and gathering of the taxes to be afTeffed in virtue of this act, Be it enafied, by the au thority aforefaid, that the refpective county courts irr this State lhall appoint a collector or taxgatherer within each diftrict of eah refpective county, who fhall collect all the taxes of fnch diftrict, but before executing his faid office fnall enter into bond, with fufficient fecurity, in double the fum by him to be collect ed, payable to the governor or commander in chief for the time being, for the faithful difcharge of his duty; and every taxg?therer ihall be allowed at the rate of fix pounds for every hundred pounds he fhall fo collect, and fo in proportion for or eater or lefs fum. Remainder in vur next. B W I L L I A M B U R G, JJan. 30. Y gentlemen who come directly from Yorlt-Town, "weare in formedy that the Conrefi have,j)ubUmed a refcive dc-
The North-Carolina Gazette [1768-1786] (New Bern, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
Feb. 13, 1778, edition 1
2
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