Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1857-01-17

And when the same tract or body Of land shall be
in districts, the board, where the owner
resides, shall ascertain the value of the whole tract;
and if the resides in neither Of the districts,
the board where the grcoter part may lie shall value
the whole. And the board shall annex to their re-
turn Of their valuation the following affidavit, sub
scribed by them, ana sworn before and certified by
some justice of the peace: I'VE rsolemnly swear
that the foregoing valuation of land, with the i'm
provements thereon, and privileges thereto attached,
made by us, is in our judgments and belief the ac-
tual value thereof in cash; and that in making the
same, have endeavored to Go equal Justice to the
public and to the individuals concerned so help US
God"
SEC. 18th, to read:
In like manner if any one shall be charged with
poll other subj ct of taxation than he is La
bic for. the court shall direct the clerk to render
true account thereof: statement Of all which
eiticates given shall be returned to the comp
troller, who shall credit the sheriff with the amount
of the same.
Sec. 1C7th, to read:
The sheriff, and all receivers Of public moneys,
shall yearly settle their accounts with the comptr
ler between the last day Of June and the first day
of October, (uness where the settlements of such
persons may tc especially airccted TO be made in
another manner or at another timc) so that it may
be known what sum each one ought to pay into the
treasury; and the comptroller shall forthwith report
to the public treasurer the amount due from each &C
countant, setting forth therein (f sheriff accoun
the amount due from the sheriff to each fund: apd
therefor the treasurer shall raise account against
such person and debit him accordingly.
SEC. 1l0th, to read:
The sheriff shall return, upon oath, to the court
of pleas and quarter sessions of his county, at the
term next preceding the time at which he may settle
with the comptroller, a list of all moneys which he
may have received from the clerks of court,
double taxes, from taxes imposed on unlisted pro-
pcr'y, or Oh merchants, merchant taors, jewelers.,
licensed retailers by small measure houses of public
entertainment, ordinary or inn keepers, billiard ia
bles, bowling alleys stage payers, slight of hand
performers, rope dancers, tunb'ers, wire dancers
circus riders, cquesir performers exhibitors of ma
tural or tcal curostics apothecarics, druggists
nom president, owners Of s'udhOrseS and iackasseS,
horses and mules brought into the State for SALE sell
lcrs of carriages. bugg,s and other riding vehicles
manufacturers of riding vchiclcs."n the sums of the
purchases bought out of the State of any pieces
or parts of such riding vehicles, and all other
manufactures s, upon the suns or amount Of their
purchases made out of the State p>dla,s, bro
kcrS, insurance conn anitS, agencies oil banks in
cOrporated Of the State exh btors of menagcries
Singers dancers, ethiopian sercnade,s, performers
for reward musical instruments. and other ex-
hibitions 70: public amrs'n e It. dealers inspir-
ituous liquors, livery stables, tnrpcn'in, distil.
lers county registers, auctionccr> commission mcr
chants, and any and all other subjects for which
he ought to account.
SEC: 18th, to read:
The clerk, application Of the sheriff, shall de-
liver to him true abstract of such rcinrn, which
the sheriff snail deliver to the comptroller when he
settles his accounts. And if any sheriff SHAH fail to
deliver such abstract to the comptroller, the comp.
trocr shall add TO the taxes for winch such sheriff
is liable thousand dvars, and report his ac-
count to the treasurer.
That persons who shall sell gallon or less Of
sprituous liquors. wines, cor,lia>,a any one time
shall be deemed retailers, except manufacturers and
druggists, and other persons VIII" may sell Tor ncdi-
cina purposes and merchants whose investments OF,
the shall exceed live hun,irvd dollars, who
shall pay per cent. Oh the amount of their in
vcstmcnts.