Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1855-03-16
~ AcT CoNCERNING REVENUE.

and paid by the citizens and other persons. and by
owners of property, situate in the State besides the
taxes which BY any other la" may De imposed on
;hem unless the property in this chapter described
shall be expressly exempt from taxation ny TINS or
some other law The property and estate hereby
exempted from taxation, are all sucn ana tnelr
profits may belong to the State or may pelong to
or be set apart for the University and Colleges, In
stitutes Academies and Schools for the education of
yos III, the support of the poor or afflicted, or
specially set apart for and appropriated to divine
worship.
2. There shall be annually levied upon all real
properly with the Improvement thereon, including
entries of land twelve cents every ndred dollars
value thereof.
g. If any person shall sell his real property and
shall leave no estate within the reach of the sheriff
satisfy the taxes imposed thereon at the time when
they become demandabe, the land shall be bound for
the same, well as the property OF the then owner
4. Upon every free male between the ages OF TWEEN
tyone and forty-ive years tax OF forty CENTS and
for every slave of either between the ages OF
twelve and fifty years, the like shall be paid by
the owner, and not the hirer, unless when the owner
may be a resident and his slave be hired and
then the hirer shall list the slave and pay the tax
Provided howerer that the county court may exempt
from poll tax such poor and inhrm persons, and
disabled and insane slaves they may declare and
record TO be fit objects for exemption.
5. Upon each toll-gate of turnpike road tax of
ten dollars shall be paid by every owner and like
tax of three dollars per gate by every person who
|
tax. equal TO five times the largest toll by the owner
demanded upon every public ferry, and tax of ten
! dollars on every toll bridge.
| g. Upon every stud horse or jackass let to mares
for price, tax of five dollars, unless the value of
the highest season for one mare shall exceed that
sum- in which case a tax of that value shall be paid,
and they shall be listed by resident owners; owners,
residing of the State of such kept within
the be let to mares, shall pay the tax forth
with to the sheriff of the first county into which the
horse or ass may be put to stand and if he shall
fall such sheriff, any other sheriff. OF the county
in which the animal may stand, shall forthwith dis
train and sell it for the tax
| T. Upon the value of all real and personal estate
which shall descend upon, be devised bequeathed
to, or shall become dstri butabe among other per-
sons than lineal descendants to for the benefit
of the father mother any lneal ancestor OF the
deceased where the real estate descended devised,
or both descended and devised, or TO any heir or
devisee shall be of the value OF three hundred dol
lars the personal estate bequeathed to any lega
tee, distribuve share, or both legacy and dis
trbutve share shall be OF the value of two hundred
dollars the following taxes shall be paid
! G) When such collateral relation shall be bro
Their sister of the deceased, any descendant of
brother or sister, tax of one per cent
| (2) When such collateral relation shall be bro
Their sister of the father mother of the deceased
any descendant of brother sister of the father
or mother of th deceased, tax of tnco per cent.
(3) When such collateral relation shall be in any
other degree of consequently to the deceased than
is above described. the legatee or devsee shall be
stranger in blood to the deceased tax of three per-
cent.
! PROVIDED, ho,reuer, that no devise or bequest or
distrbutive share to the widow of the deceased
any devise or beques to the wife or widow of a
of the deceased nor to the husband of a daughter
of the deceased, whether she be living dead, shall
be taxed: Nor shall the husband of any deceased
wife receiving her estate after her death, be subject
TO any tax therefor unless the would have been
taxable had she been living.
! g. The executor or administrator of every such de-
ceased person, his settlement of the estate shall
retain, out of the legacy dstributive share Of
every such legatee next of kim the tax properly
chargeable thereon and, in he may have sold
any real estate, and there shall be surplus in his
hands, not needed to pay debts and charges, he shall
retain the proper of each person, entitled 10 such
surplus which taxes he shall pay to the clerk of the
court of pleas and quarter sessions of the county
wherein the will proved, or administration grant,
ed
g. If the executor or administrator shall fail to re-
tain and pay the tax to the clerk, it shall be deemed
breach of his bond if shall have been executed,
and the shall be put IN suit, behalf of the
State, by the county solicitor. such executor or
administrator, with his suretes, may be sued IN e.
guilty. at the cost of the State in of failure.
> 10. Whenever the personal property in the hands
of such executor administrator the same not be-
ing needed to be converted into money in the course
of administration shall be of an uncertain value, he
shall apply to the county court TO appoint three i'm
partial persons of probty to the value thereof
and such assessment being returned to the court and
confirmed, shall be conclusive of the value.
IL. The executor administrator, as he
may ascertain that the land Of the deceased will not
be needed pay his debts shall report to the clerk
of the court who receives the tax personality,
account of such real estate and the tax thereon shall
be paid by the heirs and devisees thereof, respec-
lively, to the said clerk the value of the real estate
to be ascertained provided in the preceding
ton in relation TO personality, the heir and devisee
being duly Notified of the motion to appoint commIs-
sioners.
S 12 If they, or any of them fail to pay said tax
within twelve months after the report of the execu-
tor administrator, the clerk shall report such de-
= fault to the commissioner for the judicial circuit
II who thereupon shall scire acas to issue to the
RI deaulting person, to show why judgment shall
not be rendered against him for the tax, and the real
estate sold to pay the same, and the court shall
der Judgment, and the tax to be collected and
i paid TO the clerk.
10 10. The clerk shall keep record of the taxes or
the real and personal estate received by him. by vir
tue of the six preceding sections, shall return to the
= Comptroller correct account of the same with hit
annual statement of other taxable property, and an
nuay return upon oath 10 the court of pleas and quar-
sessions of his cou y, the term next preceding
the time at which the sheriff may settle with the Comp
Of roer, correct account of the and shall i'm
medately pay the money TO the sheriff of the county
retaining three per cent. thereof tor his service
Of IA. The Governor shall appoint in each judicia
circuit one commissioners whose duty it shall
be to institute and attend to all suits brought to en-
20 force the collection of the tax laid in section T.
this act and to bring suits, and take such Other
steps, as may be necessary to enforce the collection
r. of all taxes due and unpaid, which have heretofore
been laid property, real and personal, descended
or devised to collaterals by acts of the General As
l. semby which said commissioners shall receive such
. compensation for their services as the Governor may
h allow.