The Charlotte journal. [volume] (Charlotte, N.C.) 1835-1851, 1849-03-02
{ UMBER 10.

son who shall cell such drove of horses,
mules. or hogs. or any par, thereof. with.
out having previously paid The tax thereon.
and without having obtained a license 81
10 do, or who shsll refuse or neglect, upon
he request Of the Sheriff or his lawful
ieru,y, or any Justice Of tho Peace, to
how such license, shall pay tex of ono
hundred dollars, TO he collected by tho
Sheriff Of the County where such failure
takes place, by distress md sale of tho
property Of such delinquent. 10 be applied,
one .half'o The use Of The State, az d one hall
10 the use Of the Sheriff collecting The sane.
o. BE it further enacted, That each ard
every person shall annually render 10 tho
Justice, appointed to take the lis, Of taxa.
b'es and taxable property, as par, Of end
IN addition 10, his iassbles and taxable
property, tho amour, Of tar or taxes which
he, either in his oS light, or the right Of
any other person or person, ~ha.so, vei.
either ss guardian, attorney, sgen, OF iius.
tee, or IN any other manner whatsoever, il
liable 10 pay und-, tbs net and i, .iiaI bs
The duty Of said Justice 10 administer tho
following oath TO oil ,uch person or persons
as may DO liable to pay the sane, and 10
list their property for taxation. TO Wit:
You. A. b., do solemnly swear Tor tiii'm.
as the case may be,) that you. either in
your own right, or the right Of any other
person or persons whatsoever, euher az
gua'disn, attorney, agent, or trustee, or in
any other manner whatsoever, arc not ila.
bic Tor more take. under an sci OF the Gen.
eTsl Assembly, entitled "sn act 10 increase
The Revenue Of the Stale" passed 10
lsis-'49, than the amount which \ gu have
noa listed; and tia, IN oil other respects
the list by you now delivered, contains a
Just aud true account Of oil the property
which BY law YOU are bound 10 list for tax.
alton, 10 the Lest Of ycur know ledge aud
belief, 60 nELr rot GcD.
10. BE IL further enacted, That il shall
DO the duty Of every Justice OF the Peace,
Who shalltt a lie, OF The taxable proper.
y IN tho Sia,e, before administering The
cath aforesaid, to call over 10 each person
giving IN his list oi taxable property, all the
subjects and articles subject to taxation.
Ii. be il further enacted, Tha, each
and every person liable to pay taxes, by
and under the provisions Of this act. Who
shall ta,l TO list The sane, or refuse 10 take
tho oath herein prescribed aud required,
shalt, in addition TO the pay ment Of double
tax, ioiieI, nnd pay into the Public Tfeasu.
~ lie SUN ol QUE hundied dollars Tor each
) eats failure or refusal aforesaid ard II
shall be the duty OF The several Sheriff. a.
tofesaid, 10 levy, collect, and account for
the same as 10 cases Of double lax, unless
the County Count shall within nine months
thereafter, satisfactory cause being shoRn
10 them by such delinquent. order such FOR.
ieiiure TO be released and RENTED.
Il BE il further enacted, Tha, it shall
be The duty Of The Justices appointed to take
the list Of taxable property, TO list The taxes
herein required to be listed in separate co.
iumus, headed Sc lollos,, TO wit: Tax, 10.
,eres', dividend. and profit; physicians.
lawyers. salaries, and fees; gold and silver
plate; pleasure carriages; gold and silver
wa ehe.: And The Clerks of tho several
County Courts shall record, advertise, and
ro;urn the same TO the Comptroller Office
IN the same manner, and 10 case Of failure
under the same penalties, lorfei,ures aud
liabilities as are nov prescribed BY Law 10
relation to oil other taIsbles.
Is. BE il further enacted, Thu, all the
persons and property herein mentioned and
taxed, shall no, be suhjec, and liable to DO
taxed by the several County Courts.
II. BE i. further enacted, Tha, all laws
and clauses OF laws coming in cotfllct with
The true intent and meaning Of this oct. 10
aud the same are hereby repealed.
Is. BE II further enacted, That il shall
DO the du,y Of the public Trearurer to have
prepared and printed on large sheets of pa
per, suitable Tor the purpose, with oil tho
articles subject 10 taxation, whether under
this act or any other law now 10 force, men.
toned seriatim over the heads Of parallel
columns, in which the amount or quuntity
OF each article to be listed 10 TO DO Get down:
end iha, tho Treasurer shall furnish TO each
County Cour, Clerk in the State, two COME,
of the same for each tax collection district
IN said County aud that the expense of
preparing aud printing the same ba deftay.
cd from The Public Treasury.
Read three times and ratified in General
Assembly, the goth day Of January, ls49.
true copy.
WIN. HILL,