Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1847-05-28

high valuation being placed upon his land
bv the board aforesaid, it shall be competent
for the ensuing county court to reduce the
same, upon motion and satisfactory proof of
such allegation; the individuals comprising
the said Board of Valuation, shall annex to
their respective returns the following affidavit,
signed by them and certified by some justice
of the peace "We sclemnly swear, that the
foregoing valuations OF land, with the I'M
provements thereon, made by us, are, IN our
Judgment and belief, the actual value thereof
in cash; and that in making the same, we
have endeavored to do equal justice to the pup
lie and to the individuals concerned; SO helP
us God" And the said justice OF the peace
and freeholders shall each be entitledto receive
one dollar per day, for each day they may be
necessarily engaged in making said valuation
and returns, to be paid out of the taxes levied
for county purposes.
Sec. 2. Be 1T further enacted, That for the
intervening seven years between the respective
periods of assessment, or valuation of lands,
as provided for in the foregoing section, the
county courts shall appoint one justice of the
peace in each district, TO take in the list of
lands and town lots, as now provided by law,
the valuation of which shall not be below
that affixed by the Board of Valuation; and
where tracts of land or town lots may have
been subdivided, after the valuation affixed
thereto by the said Board, the justice of the
peace taking in the list, shall afix the valua-
| ton of each subdivision, SO that the aggregate
value shall not fall below the valuation of the
whole tract, made by said board and the said
Justice shall have the power, in as full man.
ner to require the testimony of any person, as
to the value of such subdivision, as is granted
! TO the Board of Valuation in the first section
, of this act Provided, however, that it may be
lawful for widows or aged and infirm persons,
or persons absent from the county during the
period provided by law for enlisting taxables,
who may be unable from such cause to attend
the place appointed by such justice for taking
in the list Of taxables, to render list of their
taxable property on oath before any other JUS
tice of the peace for said county; which list
so rendered and certified by the justice admin
istering the oath, shall be taken by the Justice
| appointed to take in the list of taxables, in
the same way as if said list had been rendered
to him.
Sec. g. Be it further enacted, That the
owners of all lands in this State Cif such own
ers be residents thereof, and if not, then the
agent or attorney of such owners) shall fur
nish, on oath, to the Board of Valuation,
whenever called on for that purpose, and it is
hereby made the duty of said board to require
it when any person owns more than one con-
tguous body or tract of land in the same dis
trict, list setting forth the separate contigu-
Gus bodies or tracts of land so owned as afore-
said, by any person, together with the num-
Der OF acres. and the name of the water course
or nearest the water course or other remarka-
BILE place where said lands may be situated,
which list shall include all entries of land en-
tered In the name of any such person, or 9TH
er person for him, not patented or granted, as
well as those which are and on failure of any
person to give in such list he shall forfeit and
pay double tax as now required by law.
Sec 4. Be at further enacted, That the JUS
tice of the peace and freeholders required to
be appointed by the first section of this act,
shall in ascertaining the value of all lands and
improvements worked as gold or silver mines,
or lands supposed to contain gold or silver, OF
other mineral, take into consideration the in
creased value of all such lands arising from
the circumstance of their containing such gold
or silver or other mineral as aforesaid; and
they shall make due return thereof to the
county court, in the same manner, as is pre-.
ments in the first section of this act.
Sec. 5. Be 1T further enacted, That if any
justice OF the peace in this State, who may be
appointed by the county court to take in the
list of the taxable polls or other taxable pro.
perty, shall take the same without admins
terlng the oath or affirmation as required by
the 10th section OF an act entitled can Act
to provide for the collection and management
OF revenue for this State,'' Revised Statutes
chapter 1O2, he shall, in addition to the for.
texture therein incurred, be deemed guilty Of
a mlsdemeanor, and lndictable therefor as il
other cases.
Sec. g. BE 1T further enacted, That in al
cases the owner or owners of taxable slaves o.
this State, and not the hirer, shall enlist them
tor taxation, whether they be in the possession
OF the owner On the first day of April or not
PROVIDED, That In all cases where the Owner
or owners of any such slaves reside out of tn,
State, and the slaves are hired 10 persons with
IN the State, the hlrer or other person having
them IN possession at the time the list is ia
ken, shall give them in and pay the tax ; ant
on failure thereof, the said hirer or other per
son having any such slave in possession
shall forfeit and pay double tax on all sucl
slaves, to be collected and accounted for a
other taxes
Sec. 7. Be it further enacted, That in cas-
E any county court shall fail or neglect, from
any, cause, to appoint justices of the peace an
treeholders to form the Board of Valuation a
herein provided, or of justices to take the lis
{ OF taxables as now provided by law, it shal
, be lawful, upon the said omission being as
, certalned, for any three justices of the peace
f IN any such county, to meet at the office @
the clerk of the county court, at any time be
: tore the first day of July, and make the ap
t polntments of justices and freehoders as here
IN provided, or of justices to take the list c
taXaoles as now provided by law; which ap
polntments shall be recorded by the clerk
who shall also issue to such Justices and free
! holders so appointed, the necessary and usua
notices, which notices shall be served by tn
sheriff, IN the same manner as now req uire
t by law; which appointments, SO made, sha
/ be as good and valid as if made by the count
] court.
e Sec. g. Be 1T further enacted, That it sha
+ be the duty of the clerk of the county court
IN this State, when issuing notices to Justice
OF the peace of their appointments to take til
e list OF taxables, to copy into the body of Il
d said notice the fifth section of this act,
), large; and the said clerk shall also advertis
| the al fha ]