Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1855-03-23


for which he is chargeable
100. And he shall be credited, ~ With the amopr.
of State tax. on land bid off by the State with ,hs
costs attendant the sale and procuring the lin"
and with commissions the whole, including w.
county revenue on producing the certificate of th
secretary of State, as is provided in hundred ana
second section of this chapter: (2) With all in.oI
vent taxables allowed by the court, as hereinof..
provided and where the sheriff shall be required -
settle before such taxabes allowed, he shall h.
credited with them in the next years settlement: or
the sheriff may, at any time thereafter, producinp
certificate of such taxabIes allowed procure an ord
from the comptroller on the treasurer, for the amount
thereof
no. The sheriff shall return, upon oath, to ii.
court of pleas and quarter sessions of his county, At
the term next preceding the time at which be NAV
settle with the comptroller, list of all monies which
he NAV have received from the clerks of court Or a.
double taxes from taxes imposed on unlisted propertv
or merchants, jewelers., retailers by the small mes'
sure, stage players sleigh of hand performers rome
dancers tumblers wire dancers, circus riders eoues
trian performers, exhibitors of natural or artificial en-
riosites non resident owners of studhorses or acL
asses sellers of carriages, buggies and other ridinc
vehicles persons keeping establishments for the sas
of such vehicles, peddlers, brokers, insurance CON-
panies, exhibitors of menageries, singers, dancers
ethiopian serenaders performers, for reward on mns
zeal instruments and other exhibitions for public a.
musement for reward
Iii. The list shall set forth the name of each per
son who may have paid any such tax, its amount
and for what it was paid which shall be read aoud
in open court, and shall be recorded the minutes
of the court by the clerk who, during the snace oF
six months after its return, shall keep COPY thereof
set up in public place in the court house and
shall lay before each grand jury, during that time
copy thereof.
liz If the term aforesaid of the county court shall
be held before the sheriff shall complete and return
the collection of the taxes last aforesaid or it, from
any other cause, the sheriff have failed to make his
return at that court then the list of said taxes NAV
be returned and filed with the clerk of the court during
vacation, and and subscribed in the presence
of the clerk before two justices OF the county and
the same shf II be recorded on the minutes Of the
court, and copy set up and laid before the grand
jury as aforesaid.
113. The clerk application of the sheriff. shall
deliver TO him certified copy of such return, which
the sheriff shall deliver to the comptroller when he
settles his accounts And if any sheriff shall fail to
deliver such copy to the comptroller the comptroller
shall add to the taxes, for which such sheriff siable
one thousand dollars and so report his account 10 the
treasurer.
ia. If any clerk shall fail to perform any of the
duties required in sections one hundred and eleven
one hundred and twelve, and one hundred and thir
teen of this chapter, shall falsely certify any such
return of the sheriff. he shall be deemed guilty of
mlsdemeanor, and, on conviction, shall be removed
from Office.
115 Ifany register clerk shall fail to pay to the
sheriff any tax which he ought to pay, the county
citor the instance of the sheriff shall bring suit on
his bond and shall recover in addition 10 the taxes
withheld or not accounted for one hundred dollars ;
and the whole recovery shall be paid into the treasury
by the sheriff.
116 No nsolvent taxables shall be credited to the
sheriff in his settlement with the comptroller, but
such as shall be allowed by the county court; list
whereof, containing the names and amounts, SUBJ
scribed by the sheriff. he shall return to the court at
some term preceding said settlement; and the same
shall be allowed only his making oath that he has
been al the dwellng-house or usual place OF abode
OF each of the tax payers and could not, there or
elsewhere in the county, find property wherewih 10
discharge his taxes, such part thereof is returned
unpaid, and that the persons contained in the list
were lnsolvent, at and during the time when, by
law, he ought to have endeavored to collect their
taxes: Such list shall be recorded on the minutes of
the court and copy thereof, within ten days after
its return, shall be set up by the clerk, In
public part of the court house.
III If any sheriff shall return to court, insO
vent the name OF person who is not listed, or has
paid his taxes for that year, shall, by himself or
his deputy, collect from any person his tax for the
year for which he has been returned insolvent
| without accounting for the same or if any clerk
shall fail to record set up the return required
in the preceding section, the person offending shall
forfeit and pay to the State one hundred dollars
and the county solicitor shall prosecute suit for the
same.
11S. Every sheriff. Cor other person allowed by
law to collect and account in his stead on settling
his account with the comptroller, shall take and sub.
scribe the following oath |, A. B., sheriff of the
county of do on this the day OF
thousand eight hundred and make
oath that the list given in by me, is the best
of my knowledge and belief, complete, perfect and
entire, and doth contain the full amount of all monies
by me, or for me received, which ought to have
been received on account of the public taxes for the
year one thousand eight hundred and on listed
| md Mi ckod ooI Ill
taxes received from clerks of courts, and from in
solvents not heretofore accounted for, and all taxes
received, which ought TO have been received
from any other and all other sources whatsoever
And do further make oath, that if or any person
for me- shall hereafter collect any unpaid tax now
due and not rendered in said list, will render a
true account thereof within year after collecting
the same.
119. If the comptroller at any time shall have just
cause to suspect that any sheriff, other person.
accounting in his stead, ray have made false re.
turn sworn falsely IN any manner relative to The
collecting accounting for any tax he shall thereof
inform the officer praetcing in the superior court Of
| the county wherein the offence was committed who
shall take such steps public justice may demand.
100 The sheriff for his services in collecting and pay
ing the public taxes into the treasury shall receive
commission OF three per cent the net amount re-
ceved by him from the clerk for taxes imposed by the
seventh section, and FIVE per cent. out of the net a.
mount OF taxes collected from every other source, to
be deducted in the settlement Of his account with the
comptroller
12l. And fol his settlement with the treasurer he
shall be paid by the treasurer three dollars each day
he may be necessarily engaged therein; and two dol
lars for every thirty miles of twice the estimated dis
lance from his home TO the seat of by the
most usual common highway.
l22 In every case of failure by sheriff or other
accounting officer, to settle his accounts within due
time, or 10 take the oath required on his settlement
the comptroller shall forthwith report 10 the treas