Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1855-03-16
=;no. where and when he will attend for recev

mo the list OF taXaoles'
sbalI contain copy of the ffty-ninth and sixty.
III sections of this chapter; and at the same time,
ler shall deliver to the sheriff, to be handed to
L ;nstice fair copy of the returns, made by the
CAV" 9rnceding board of valuation, OF the assessment
l1' PaI estate in his district which copy the Justice
OF II e,urn with his return Of taxables to the clerk
sue s7 If any such justice should die, remove be-
IN incapable, before his duties are performed,
oOntber shall be appointed by any three justices of
'Lo county, to be notified by the sheriff for that
w" and such justice shall take the list
P58 AT the times and places appointed by the JUS
- tho inhabitants of the district shall attend, and
~ ;nstice shall read over to each one, giving in his
w. all the articles and subjects of taxation, and
,barsupen he shall render to the justice his list of
,vobIes and, at the same time, shall take the fol-
lowing oath
YOU, A. B., do soemnly swear, that YOU either in
,onr own right, or the right of any other person or
Jrsons whomsoeVer, either as guardian, attorney
Prent or trustee, or in any other manner whatsoever
20 mot liable for more taxes, under the laws of the
Stale than the amount which you have now listed and
Lt the list by you now delivered, contains at least
~ large an amount Of interest, dividends, profits
rractice salaries and fees, you are bound TO list
{,r taxation, and all other respects contains Just
and true account of all the property which. by law
von are bound to list for taxation, to the best of
YOUR knowledge and belief: so help you God.
20 No Justice shall take the tax st OF any one
INIT on administering the forgong oath, pain of
having one hundred dollars to any one who will
sne for it. PROVIDED, ho1DeUer that females, aged
and infrm persons, and persons absent from
The county during the days OF listing taxables,
m oath before any other justice may render list of
bis taxables, and the same being serllted by such
iusice shall be entered on the tax lists.
60. Real estate shall always be listed in the coun
~ wherein it is situate Personal property and 9TH
T subjects of taxation shall be listed in the county
where the owner lister resides but It the owner
reside out of the State, they shall be listed in the
county where his agent the person liable for the
tax NAV reside Provided, hO1ceoer that when real
estate shall liz in one counties, list OF such
estate living out of The county of the owners resi-
dence sworn before justice of the county wherein
the owner may reside, may be transmitted to the pro-
per taker of the lists ProCided further, that such
slaves, or other taxable personal estate employ
ed on the land of the owner shall be listed where the
land is listed.
6I If any person, bound to list axables, in his
right or in right Of another shall fail to list the same
or anv part thereof the sheriff shall collect from him
and of his proper estate double the tax imposed
on the property or subject not listed
60 IF the sheriff or other person shall discover
that anv land has not been assessed, he shall make it
known 10 the county court whereupon a board shall
hp Amounted to assess the same, who shall proceed
in the manner herein provided And the court shall
ascertain the amount of tax which within the ten pre-
pdno wears the land has been liable for but moi paid
ii
treble the amount with interest of all such tax by
distress or otherwise
g. # any person shall refuse to take the oath pre-
crbed in the fifty eighth section of this chapter, he
shall be deemed guilty of a msdemeanor and the
iustice shall forthwith commit him to the common
iail, Unless he will be recognized with surehes to
appear at the next term OF the superior court Of the
county to answer the charge and conviction or
submission he shall be fined hundred dollars, at
least more than the amount Of his taxes.
GA 1t shall be the duty of the sherltfs 10 inform
the attorney general and the solicitors OF the State
for the circuits and countess concerning all omissions
by tax PAYERS done in their respective counties TO de-
fraud The State of its revenue and the attorney gen.
era and solicitors of the State for circuits and
ties upon information, or good cause Tor suspicion,
that any person has omitted 10 render his tax list, or
has failed TO render accurate and fair list OF ali
the prOpcrty estate and bjeCts upon and for which
he IS liable to be taxed, shall file a bill in equity
AGAINST the person so deaultng and the answer OF
the defendant shall not be competent evidence against
him in any criminal or penal prosecution what
ever.
65 The Dublic treasurer at the public cost shall
have prepared and printed, as they may be needed,
forms of tax lists with all the articles and subjects OF
taxation to be listed under this chapter or any flu
lurc law mentioned separately over the heads OF
parallel columns in which the amount, or quantity
or description of each article subject to be listed Is
to he set down and he shall annually furnish to
each county court clerk two copies thereof for each
collection district.
&C. The Justice, appointed to take the list of taxa
bles shall set down each article or subject In its
proper column, against the names OF the persons
listing arranged in alphabetical order, and return
the same to the clerk Of the county court, at the
term next after the time prescribed for taking the
list and as part OF his return, which he shall al
WAYS subscribe, he shall state that the list of each
person listing was rendered on OATH IN the manner
prescribed and enjoined by law
~ nto6 tak 4
taxabIes or any freehOlder appointed to assess tn
value of land shall wilfulIy refuse TO discharge th
duties of his appointment, he shall be deemed guilt
Of misdemeanOr.
68. The clerk, on receiving the returns, shall re
cord them al length in alphabetical order, keeping
the returns of each district separate from the other
and at the next county court after they are dlrecte
to be made shall set up in some conspicuous part
the court house, copy of the whole, adding 10 tn
taxabIes OF each person the amount OF tax Tor WhIc
he is liable and any clerk offending against any @
the duties prescribed IN tnls secuon snail forfeit an
nav one hundred dollars.
80 The clerk on or before the first day of Apr
next after the lists returned shall return 10 Tn
COMPTROLLER an abstract of the same, showing tn
number of acres of land, and their value, the Valua
ton of town lots, the number OF white and blac
polls and shall specify every other subject OF taxa
ton. and the aggregate tax the whole. AT tn
same time the clerk shall return TO the comprolle
an abstract of the lists of the county and poor take
paid in his county, setting FORTH separately, the mum
Der of taxable white and black polls, the amcun
paid on each hundred dollars value of land, an
also the gross amount OF taxes of every KIND leVe
for county purposes and the comptroller, at tn
public cost, shall furnish the clerks with blan
forms for the aforesaid abstracts OF both kinds an
include the abstracts in his reports
10. And if any clerk shall offend against any 6
The duties prescribed in the preceding section, h
shall forfeit and pay to the State one thousand do
lars, 10 be recovered against him and the suretes
his bond in the superior court OF Wake county
at the term next after the default on motion of tn