Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1855-03-23
AN ACT CoNcERN1Ne REVENUE.
IcoNcLupEp.1

witnesses
take into the estimate any fishery appurtenant to, or
used with the land also all mines of metal stone or
coal discovered supposed to exist. o: from any
other whereby the price OF the land 10 enhanc
ed and when the tract or body OF land, shall
lie in one or more districts the board, where the
owner resides shall ascertain the value OF the whole
tract and if the owner resides in neither OF the dis
tricts The board where the greater part may shall
value the whole. And the board shall annex, to
their return of valuation the following adavlt, sub
subscribed by them, and before ard certified
by, some justice of the peace
1--WE solemnly swear, that the foregoing valuation
of land, with the improvements thereon, and prlvie
ges thereto attached, made by us, are in our Judg
ment and belief the actual value thereof in cash
and that. in making the same, we have endeavored
to do equal justice to the public and to the mdivdu-
als concerned; so help US God"
IA. The owner of land, or his agent, (lt he be a
non resdent,) shall furnish, on OATH to the board,
list including land entries setting forth the separate
tracts, and also the several contiguous bodies or
tracts of land owned by him in the district together
with the names of the water courses, other re
markable places nearest to which they may be
situate, and the number of in each separate
tract or contiguous bodies Of land town lots shall
be listed separately, and each lot be numbered
cording to the plan of the town and each separate
body of land and town lot shall be separately and
| distinctly valued and returned.
rs. If the owner, or his agent, will not, oath,
state the number of acres or if the statement is so
vague that the board cannot, with reasonable GER
tainty determine the number of acres they shall
procure the county other surveyor to survey the
land, at the cost of the owner, who may be war
ranted for his fees and other expenses, by the
veyor.
| rs. If any one deem that too high a valuation has
been put on his land, the county court, at the
ing term, may reduce the same, motion, and salts
factory proof; or they may inquire into the COM
plant, by commissioners appointed for that purpose
And in all cases where land, after valuation, shall
increase in value, by of mines of metal coal,
LIZ IhS hair ID
worked, or if the shall decrease in value by
reason of fire or extraordinary cause the justice,
taking the list, shall appoint and two respect
able and dsinteresed freeholders who with himself,
shall said land and the Justice shall attx
! their valuation to the land
/ IT, In like manner, if any shall be charged
with poll other subject of taxation than he is
liable for the court shall direct the clerk to give
certificate, stating the amount aud subject of tax
which certificate shall he received by the comptroller
of the State, and deducted, by him, from the proper
tax to be accounted for by the sheriff
78. The members of every board, engaged in as
sessng the value of land shall receive, each one
dollar day for the time engaged, to be paid by the
county court.
70. For all services of the clerks, in relation to
taxes, not in this chapter specially provided for,
they shall be paid, by the county, such as the
court may allow.
80. The county courts may release any person
from the payment OF double tax, for failing to list
his taxables in cases where shall appear to the
court, by satisfactory proof, that such failure
CURED by of the sickness of the party, at
the very time when the tax list was taken; or
where it may appear that he rendered list and his
name was omitted 10 be entered, or has been omitted
in the duplicate prepared by the justice 10 be return
ed to the clerk, other sufficient cause to be judg
ed of by the court and the court shall have pow
or to remit double in any other case, and they
are expressly forbidden to do so.
81. The clerk Of the county shall, be-
fore the first day OF April, IN the year ensuing the
taking the lists deliver the sheriff of the county,
fair and accurate copy, in phabetcal order, OF the
tax which shall also contain the public tax or tax
payable to the public treasurer and the taxes imposed
BY the justices of the county court separate and dis
nct from each other and the Treasure OF the State
shall to be sent to the clerks OF the several
of pleas aid quarter sessions of the different
counties in this State duplicate printed copies of such
statement to be by said clerks posted in safe
and public place in their offices. 1t shall likewise
designate the separate amount due from each sub
uect OF taxation and extend the aggregate amounts
due from each person in columns and if any clerk
shall fail to furnish the sheriff. the time provided
with copy of this desert ton, he shall be deemed
guilty of mlsdemeanor. and the sheriff shall inform
the grand jury thereof.
81. The sheriff shall forthwith proceed to collect
said taxes; and when he shall collect by his depu-
ties who not sworn, Others such persons shall,
in open court before Justice of the peace of the
county, take oath, faithfully and honestly to
count for the same, with the sheriff. or other person
I authorized TO receive mem.
SO. If any sheriff shall die during the time appon-
ted for collecting the taxes his sureties may collect
them, and fer that purpose shall have all the powers
and means for collecting the of the collectors
and tai payers, the sheriff would have had, and
shall be subject to all The remedies for collection and
settlement of the taxes their bond otherwise,
e might have been had against the sheriff. if he had
t lived.
e 3d. The sheriff, and Gin case of his death, his
sureties shall have one year, and longer from the
day prescribed for his settlement and payment of
the State taxes, TO finish the collection of all taxes,
but this extension of time for collection shall
tend the time of his settlement of the taxes
IS. The sheriff shall collect the taxes they are
down in The list, and, moreover, shall collect of
it all persons, whose taxables not listed, double the
f taxes iml osed on the same subjects and to any
the last assessment, the shall be deemed to be
of the value, by acre. of the highest valued tract
adjoining thereto, and the double tax shall be esti
- mated that value.
a Sc. Immediately on receiving the tax lists, the
sheriff shall advertise the fact, and that he holds
i them ready for inspection He shall also request,
, therein, all persons to inform him of any taxabes
}, which may not be listed
: 81 For the more efficient collection of the taxes,
l. the sheriff, any time, from the delivery to him of
the lists, till the first day of October in the next
year, may, aud if there be need, shall distrain and
j. sell the property OF the tax payer, to satisfy the
l. same, selling first his personal, and then his real
it estate.
# SO. If any person. liable for taxes on other sub
a jects than land shall be about to from the
county after listing time, and before the period for
collection, the sheriff shall make affidavit thereof be
fore the clerk, and obtain from him certificate OF
the amount of such PERSONS tax, and forthwith col
lect the same.
,r &c. If any person be liable for taxes in any county
,rho has hon how h,+aI hall h.