The North-Carolina standard., 1849-06-27
LETTER FROM b. F. Moopp

LETTER FROM B. F. MOORE Foo
Some difficulty having arisen, and the
tne Attorney General having been frequeDtlv a"'
ed, as TO the matters involved in the follOwi, 'Ue
munication, he has taken this opportuuitv x Con-
publication of letter to the Clerk of Unio0 '0Ogh
Court, to make generally known his OpiD;on oO0Ns
premises. as
4 RALEIGH. June Is, 1s,,
SIR:-I have received your letter of The o.Sas.
You desire to know the opinion of the AttoTD.n Inst
eral, whether it is the Intent and meaninr oS GeG
Sec. Chap. 2, of the Acts of the late SeSsouo oe
Legislature, that the Clerks shall include the -.
posed by the preceding Act in the tax list Sh;as
Law requires them to furnish the Sherifs for 4ba
1919. g n kT5. f&IEaHkys f..r ?, '"eysa
The Act you refer to is supplemental to anal /
entitled s. An Act to provide for the estabshmOoV
Ia State Hospital for the insane in North C.rASa
passed at the same Session. By the 5th Ser oss
Act it is provided, that tax on land and no "a S
be levied, &c. By the third Sec of the SnnnI SNa
tai Act, it is declared to be the duty OF the rsU
Court Clerks of the several Counties in this SNag
ssto include the tax imposed by this Act, in ,So
lists which they are now required by law IN ss s
the Sheris of their respective Counties. and a
Sheriffs shall collect, account for, and pav o~aA
| said taxes in the same manner they are now ,o.
ed" &c. = Ztffs5F7 ai5H .E@..ah "Ha ..r %
These acts take effect and go into operation a.:
days after the adjournment. Consequently tbsv
| in full force on the first day of March last.
$ II is true, that, in contemplation of law tb.
lists are delivered over within thirty days after n
are returned and they are to be returned to the S
Court which may happen after July. So tho, '
contemplation of law, they are in the hands of 4 =
Sheriffs before November In the year precediOr
April when the Sherifs are required to be0in ib ~s
collections. Generally, however, these lists a..
| 81; fho Nvhop how all
the general law concerning the Revenue, Rev. ST.;
Sec IS, tax lists referred the first dav of Az
and the taxes on property owned as of that dav h.
come colectable. except in some few cases, one y,
thereafter. d ~Rs @-> '
am of opinion, however, that the tax levio3 l.
the Act of l948 for the establishment of an insr.
hospital, becomes due and coectable during this vs
and although the Act directs the Clerks to incujeL
tax in the tax lists which they are required to fn
the Sheris, "a thing impossible literally to be dons
where the lists were furnished before the passare S
the Act) l deem it, nevertheless, the duty Of &s
Clerks, to furnish such list to Sherifs, by way Of
supplement. And perhaps, it be right to SEND
to the Comptroller an abstract, although there m
law requiring it. If, however, this is not done
suppose the tax might be exacted of the Sheris nn
the abstracts already returned, for the tax impos
is specific on land and poll, and ascertainabe with
out difficulty.
The provision of the law for levying, COLLECTING
and accounting for this tax, is not as plain as itmi
be but it appears TO have been the purpose of the M
islature to levy present tax, and that lists to that
end, should be made out and furnished the SheiS
do not think the Sheris are excused if they fail
collect the tax, even if lists are furnished them
for they have the means to execute the law BY the
lists already furnished.
have said above, that tax lists, in contemplation
of law, delivered to the Sheris within thirty DAYS
after the first Court which may be held after July
In point of fact they are delivered till about
the first day of April of the succeeding year. This
practice has been adopted from its obvious codVe
nience; for the delay enables the Clerks to include
the taxes laid for County revenue. And Doubtless
the Legislature had in view this practice, when hv
made provision for levying and collecting the tax
the establishment of an insane hospital. Nothing
but the delay of publishing and distributing the Laws
has occasoned the inconvenience TO Clerks and She
riffs IN regard to this tax.
Respectfully yours,
B. T. MOORE
To JOIN McCoLLUM, Esq,
Clerk of Union County Court.
I'VE understand that there is difficulty with
some of the collecting officers in calculating the u
on the value of land. The tax is and three ours
cent on the 800 worth. The easiest method which
occurs is, multiply the value by and deduct
one eighth of the product from the product.
Thus-land Valne, SIS
Multiply by
-'.s .- -..--.4 .s= re 15O