The North-Carolinian., 1849-06-30

J
former dissipation, and the last ~tI We h.' OF b.
him he had become temperate ..! sa!eard O
a better "an'-c'"ci"noii Mercurv"' 'nt
From the STANDARD
LETTER FROM B. F. moore ~
Some difficulty having arisen. V
opinion of the Attorney Genera, and d,
been frequently solicited, as tn IL. navns
involved in the following Commun;aa,,,''''H %a,''H
he has taken this opportunity. ,,a''on ,hsa
publication OF letter to the Clerk" k"'S1sh "s9h
ION County Court, to make :enerallv H.. a.
his opinion in the premises. N"OS'
RALEIGH. June IS, lS4q
Sir 81 have received YOUR LETTER
9th inst. You desire to know ,hs W.. !" 1'
Of the Attorney General, whether i, ;.r'S' !.
intent and meaning of the 5rd Sec c.D
2. OF the Acts Ut the late Session mp
Legislature, that the Clerks Shall i,cIn. w
the tax imposed by the preceding s,v A.,
the tax list which the law require, t' IL.
to furnish the Sherltfs for the wear ,s1 ,p
The Act you refer to is supplements, T.
another, entitled - An Act to proy;Is
the establishment Of State Hospjt,I W.
the insane in Nortl, Carolina" pas,rt'
the same Session. By the 9TH Sec. oft.
Act, it is provided, that tax on land J.,
poll shall be levied, sc. BY the IN,
Sec. OF the Supplemental Act, it,d,
claTed to be the duty of the County Corr
Clerks OF the several Counties in this S,,
Ito include the tax imposed by this Ar
in the tax lists which they are now reo,r
ed by law to furnish the Shcrlfs of me-.
respective Counties, aud that the shprs
shall collect, account Tor, and paw overt.
said taxes III the same manner thew.
now required, &c.
These acts take effect and 20 into oD.n.
ton 30 days after the adjournment. Cu.
sequently they were in full force on n.
first day of March last.
ltis true, that. in contemplation Of lav
the tax lists are delivered over within mr.
ty days alter they are returned and,hs,
are to be returned to the first Court which
may happen after July. S" that, in con
temptation Of law, they are in the band,
Of the Shcritts before November in the ve.
preceding the April when the SherlIis ar:
required to begin their collections. Gta.
orally, however, these lists are not deIN
cred till the year wheE they are COLLECTED
bJ the general law concerning the Rev..
enue, Rev. Stat. Sec. 25, tax lists are r.,
terred to the first day Of April, and Ii,
taxes on property owned as ofthat day.
become coilectable. except in some few
cases, one year thereafter.
am OF opinion, however, that the Tax
levied by the Act Of I94S for the es,abb.
mcnt Il an insane hospital. becomes do.
and collectable during this year and IA.
though the Act direct. the Clerks to-
clude the tax in the tax lists which ,hr
are required to furnish the Sherifs, "a thn.
impossible literally to be done, where TIE
lists We're furnished befure the pas.ased
the Act deem it, nevertheless, the lu,
OF the Clerks, to furnish such list
by way Of supplement. Aal
perhaps. 1t might be right to send to Il:
Comptroller an abstract. although there's
no law requiring it. If, however, tMn
not done, l suppose the tax might be exac;
ed OF the Sherltfs upon the abstracts alreatv
returned, for the tax hnposcd is specific
land and poll. and ascertainable witho;
difficulty.
The provision Of the law for levyin;
and accounting for this ta1
not as plain as it might be but it appe,s
to have been the pur pose of the lessIatss
to levy present tax, and that lists,
that end, should be made out and furnn.
rd the Sberifs. l do no: think the sn.
Ills are excused if they fail to collect h.
tax even IT the lists are furnished then;
tor they have the means to executeta
law by the lists already furnished.
have said above. that tax lists. in col.
temptation Of law, are delivered toIs
Sher'ffs within thirty days after the hn
Court which may be held after July. h
point OF fact, they never are deliveredt I'll
about the first day os April Of the succe..
ing year. This practice has been adopts
from its obvious convenience for III
|ielay enables the Clerks to includ: tx
'axes laid for County revenue. Az
doubtless, the Legislature had in view tb
practice, when they made provision i
Ievylng and collecting the tax for the e
tabIishment Of an insane hospital. Not
ng but the delay Of publishing and dist'
outing the Laws has occasioned the inec''
venlence to Clerks and Sheriff. in regara
to this tax. Respectfully yours.
B. f. MOORE.
To JOHN McCoLLuM, ESQ.,,
Clerk Of Union County Court,
We understand that there is difacuF
fy with some of the collecting efdce'f
calculating the tax Oh the value ofland
The tax is one and three fearths cent'ii
the 21OO wnr<h NJ :A ,.thoG