Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1851-02-07

ner whatsoever is liable for under the Revenue laws
of this State and it shall be the duty of the said JUS
tee to administer the following oath to each and
every person giving list of taxables and taxable
property: You A. B., do solemnly swear, Cor affirm,
as the case may be,) that you, either in your own
right or the right of any other person or persons
whomsoever either as guardian, attorney, agent or
trustee, in any other manner whatsoever are not
liable for more taxes under the laws of this State
than the amount which you have now listed and
that in all other respects the list by you now delv-
cred, contains just and true account of all the pro-
perty which by law you are bound to list tor taxa
ton, to the best of your knowledge and belief SO
help you God
H. 1t shall be the duty of every Justice of the
Peace who shall take list of the taxable property,
before administering the oath aforesaid, to call over
each person giving in his taxables all the articles
and bjects of taxation which he may be bound to
list
IL. Each and every person liable to pay taxes by
and under the provisions of this act who shall fail
to list their taxable property any part thereof, or
refuse to take the oath herein prescribed shall, in
addition to the payment of double tax, forfeit and
pay into the Public Treasury the of one hun
dred dollars for each years failure refusal and it
shall be the duty of the several Sherfs aforesaid to
levy collect and account for the same, in of
double tax, unless the County Court shall, within
nine months thereafter satisfactory causes shown
by such delinquent. order said forfeiture to be re-
leased and RENTED.
furnish the Attorney General and the Solicitors of
their respective circuits the first Superior Court
which shall happen after the tax lists placed in
their hands for collection with list of all the per-
sons liable for taxes under this act, and who have
failed to give in their taxable property any part
thereof; and, upon such information, any other
information upon good reason to believe that any
person has failed to list his taxable propertyth At
torney General and the Solicitors of the several Cir
cults shall have power and authority to file bills in
the several Courts of Equity in this State, against
each and every person failing to render list of tax
ables and taxable property as by this act required
and compel discovery upon oath, which discovery
shall not be held and deemed evidence to convict
such person for any penalty by this act annexed to
such failure.
a. 1t shall be the duty of the Public Treasurer to
have prepared and printed suitable paper, forms
of tax lists with all the articles subject taxation
and to be listed under this act and all other laws
now in force mentioned seriatim over the heads of
parallel columns, in which the amount quantity
of each article to be listed is to be set down and
shall furnish to each County Court Clerk in this
State two copies of the for each tax collection
district in said county and the cost of preparing
apd printing the same shall be paid out of the Pub
lie Treasury.
IS 1t shall be the duty of the Justice appointed
take the list of taxable property to list the articles
herein required to be listed. in separate columns
And the Clerks of the several County Courts shall
record advertise and return the same to the Comp
trollers Office, in the manner, and in case of
1he peHaltles h)FleltureS anu
abilities as are now prescribed by law in relation to
other taxes.
16. 1t shall be the duty of the Register in each
and every county, before the first day of Sep
TENDER in each and every year, to furnish the Comp
troer with certificate Of the of the clerk of
the County Court, and the surites to his bond for
the faithful discharge of his duties in Office which
certificate, when certified by the Comptroller, SHALL
motion of the Treasurer for Judgment against any
such Clerk, and his sureties be deemed equally
lid in law with the bond ofsuch clerk and the Court
shall give Judgment and award execution thereon
accordingly.
L. If any Register shall fail to furnish the Comp
troer with such certificates directed in the last
section he shall forfeit and pay the one thou
sand dollars, in each to be recovered by the
Treasurer for the of the State
IS. Be it further enacted That all the persons and
property, herein taxed shall not be liable to be tax
ed by the several County Courts
10 And be 1t further enacted, That act, entitled
" An Act to increase the Revenue of the State, and
ratified on the Goth of January, 1849 and all other
laws and clauses oflaws, coming within the meaning
and purvew of this act be, and the same is hereby
repealed prOrided that this repeating clause shall
not affect the collection of any taxes due under
the revenue laws of this State