The southern press. [volume] (Washington [D.C.]) 1850-1852, 1850-12-05


trader shall have failed to comply with the above
provisions Of this act, it shall be the duty of
the Sheriff Of the county wherein such failure
shall have occurred, to collect double the said
tax from such persons so failing as aforesaid
Provided, nevertheless, the Courts may release
him. as in other cases of double tax
BE IL further enacted That if any merchant,
trader, &c. shall make n false statement under
the provisions Of this act with an intent TO de-
fraud the State, he shall be deemed guilty of
perjury, and shall be proceeded against as in
other cases Of like nature; or if any such per-
son by any shift, device or evasion, shall attempt
to avoid the payment of the tax hereinbeiore i'm
posed, he shall be held guilty Of misdemcanor,
and upon his conviction before any court Of re-
cord in the State, it shall be the duty of the
court in behalf Of the State to render Judgment
against him in double the sum of the tax which
he has SO fraudulenty cndeavored TO avoid the
payment Of; and in addition to said Judgment
he shall be liable to fine and imp! isonmcnt as in
other eases of misdemeanor.
BE IL further en-. ctcd, That every such mer-
chant, or trader as above described, shall in an
swer to any enquiry made by any customer or
purchaser, state truly according TO the best OF
his knowledge or belief the place where any ar,
tice which he may offer for sale, was produced
tionally make Il false statement in this respect,
he shall forfeit and pay the sum of ten dollars
in each instance, to be recovered by warrant he
fore any justice of the peace, one half Of which
said penalty, shall 90 to any person who may
sue for the same the other to the State.
BE further enacted, That every such mer-
chant, trader, &C., aforesaid from and after the
first day of January, in the year of our Lord
1853, shall be liable to an annual tax of one hun
drcd dollars. Provided, nevertheless, that if
such person shall make it appear by his own
oath or otherwise before the Clerk of the county
court aforesaid that his purchases for said year
have been wholly made in any of the above named
slave-holding States, he shall then be exempt
from the payment Of said tax.
BE ii further enacted, That if within three
years from the passage of this act all the above
slavc-holdng States shall not have passed n law
or laws similar to this, then the exemptions here.
in contained shall be held to extend only to the
productions of such States as have adopted sim
liar laws,
Be il further enacted That the provisions of
this law shall remain in force until the terri
tories Of the United States shall be opened to
the citizens of North Caroliua in the possession
and enjoyment of every species of property
which they may now lawfully hold within the
liuits of said State, and until the constitutional
provision relative to the delivery of fugitive
slaves shall be faithfully carried out in practice
throughout the United States.
BE Il further enacted, ThLt his Excellency the
Governor of this State be and he is hereby res
pectfully requested to transmit copy of this
act to the Governor of each of the States above
named, with request that it be laid before the
legislatures of the same, in the hope that they
will pass similar law or laws.