North Carolina standard. [volume] (Raleigh, N.C.) 1850-1852, 1851-07-09

-, Chapter LXxII-Acts ls46-'47.

[ Il.
SEC. l. Be IL enocted by TIE General assembly of the
Sale Of Nortk C1rolinG and keeby enacted 6y tie
authority g The same, That tax of one per centuus,
shall be levied and collected upon the value of all
real estate descended devised to collateral kindred
or others than nea descendants, except the widows
OF the descendant where such estate is of the value
OF three hundred dollars and upwards.
SEC. 3. Be IL further enacted, That tax Of one
cenn shall be levied and collected upon the value
of all personal property goods, bequeathed to
strangers collateral kindred, which is distribu-
table to amongst of kin of any intestae where
such of kin collateral relations of such in
testate and where the legacy property dstributa
Bile shall be of the value of 5000 and upwards.
SEC. B. Be IL further enacted. That all deeds Of
gilt, transfers, alterations or conveyances Of any
estate real or PERSONAL made with intent to defeat the
purposes OF this act far relates to the said tax
of one per centum. shall be, and the hereby
| declared to be void and of none effect.
SEC. 4. BE ii further enacted, That the executor
or executors, administrator administrators, of each
and every person who shall have died, leaving no
leneal descendants his final settlement, shall
for and pay to the Clerk of the Court of Pleas
and Quarter Session of his her their county, the
amount which the estate of his her their testa-
tor in:estae, shall be liable to pay by way of tax
to the Stale, under the provisions of this and in
case of failure shall be liable his bond for the
amount thereof, in suit to be brought in the
of the State of North Carolina to the of the
Public Treasurer for the time being and further liza
BILE to be sued at law in equity. for the said taxes
in any other manner, executors administrators
liable be sued by creditors of their
tors ntestates, distributes legatees in the name
of the State; which suit suits it shall be the duty
of the County Attorney the Solicitor of the dis
rct TO institute and prosecute at the cost of the Sate
where the shall not be recovered from the de-
PENDANT or defendants.
Sec. 5. Be it further enacted That it shall be the
duty of the several clerks of the County Courts
aforesaid keep record of all monies recovered by
them under the provisions o: this act and transmit to
the Comptroller of the State true and correct list
thereof each year, at the time they return the state
ments list of other taXabes taxable property,
and failure to make such returns to pay the
same to the sheriff as herein provided, shall be
liable, their official bonds, for the several amounts
received by them. in a suit SUITS to be brought in
the manner and form prescribed in the preceding
| ton of this act.
SEC. 6. Be il further enacted. That it shall be the
duty of the said clerks to pay to the sheris of
their counties respectively, the several amounts
which they shall receive under the provisions Of this
act, and tsha the duty of the several shers
ceive collect and account for the to the Public
Treasurer, in like manner, and under the same liab
tiles, forfeitures and penalties, in of failure
now prescribed by law for collecting and accounting
for the other public revenue.