Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1859-03-04

on the lands and raised at the sale.
a. The whole tract contiguous body OF land belong
ing to one Delinquent person mpany shall be for
sale at the time and the bid shall be st uck off him
who will the amount of taxes with the expenses afore
said. for the smallest patt of the land.
o. At the second term next succeeding the term when
the returns made of lands be sold the sheriff shall
turn LIST of the tracts actually sold for taxes the quantity
of the tract bought and to be laid the the pur
chaser and the paid the sheriff taxes and char
ges which list shall be read aloud by the clerk open
court shall be recorded in the minutes of the court AMI
copy thereof shall he put up the clerk during the term
in some public part of the court house
SEC g. If sheriff clerk shall fail to perform of
the duties prescribed in section co and 81 OF this act he
shall forfeit and pay the person aggreved hundred
dollars, and shall moreover be liable he and his sueties
his bond for all such damages any one may sustain by
reason of such default.
SEC So, The land of infant, lunatc person
ent shall not be sold for taxes: Pr0Uded hoWe0e
that when land may be owned by such persons III
with another Others free of such disability the share
interest of the person shall be subject be sold for
the due the whole tract but before setting apart
the quantity bid Off, the purchaser by petition shall cause
the share interest of the deaung tax payer being set
apart the purchaser proceed to lay Off on such snare
the quantity by him bid off, and the title as before
provided and the time necessarily employed IN procuring
such division shall not be against the purchaser
SEC. g. The of land sold for taxes under section
81 of this &C heirs administrators, any
other person them, may redeem the same from the
purchaser any time within year afte the sac by
paying rendering in payment to the purchaser or TO the
county the where the land lies the full
of he price paid to the sheriff. and per
SEC g. If the land solo, shall not be redeemed within
the period aforesaid the purchaser may at the end OF that
any part of the tract or body of which the same bic
off, the said quantity to be laid off in compact body
lines of the whole tract or body of land.
SEC &C. Within year after the time of redemption
shall have passed. the purchaser at his COST his heirs
executors administrators any of them may procure
the quantity bid off to be survered by the county
who shall make out and certify under his hand fair plat
of the survey with the and distances fairly and truly
forth and if the county surveyor request shall fail
to make such survey and plat then any other surveyor may
make and certify the
Sec g. The sheriff being presented with such certified
passed. shall convey to the purchaser the land therein
contained.
officer, other than the person who sold for the taxes, ST.
be authorized to execute conveyance for the land the
chaser shall apply to the County Court and showing
the that such purchase has been made and the piss
paid the sheriff. who sold, and that he has paid the o.
taxes since accrung thereon the court shall direct the
sheriff deed the purchasers producing
to him certified plat and survey as provided tor in
ton IS and G6 of this act.
SEC Co. The purchaser of land sold taxes under
ton of this act shall be considered taking and holding
the subject all the accrued from the first day
of April in the year preceding the purchase.
SEC. TO- If any county surveyor being required within
vey the land bid off at sale for taxes shall wuy fail
within four months after such request he shall forfeit and
to the purchaser or his executor or administrator one
SEC. H. If 10 person will bid e-5s quantity than the
whole land for the taxes, the bid ~ be deemed tie bid
of the State and the land shall be struck off to the State
the purchaser and the sheriff shall report writing to the
wha and whose lands thus struck off the State
describing them particularly, which report shall be recorded
!
lands shall be deemed to have been vested in the safe from
the time of purchase
turn of the shers report of the land sold to the State
make and certify two copies thereof of which he shall
transmit to the comptroller and the other deliver to the sher
if Cor to his sureties when they act who shall deposit
the with the secretary Of State to be by him record
ed and the secretary shall grant to the sheriff certificate
setting forth what and whose lands, the quantity and
value thereof have been sold for the taxes and struck off
the State.
SEC 49, any sheriff other person authorized thereto
shall sell for and strike off land to the State and
shal IAN duly 10 report te same 10 Inc county court or IL
duly obtain and deposit copy thereof with the Secretary
of State the Comptroller shall in his report to the Treas
urer charge such sheriff Cor other person acting his sea
with the of two thousand dollars and the Treasurer
shall recover the same as unpaid tax
SEC Lands bid off for the State may be redeemed in
like me and under the rules and regulations those
purchased by Individuals except the payment (which shall
soO shall be made to the treasurer and on his certificate
thereof the Secretary of State SHALL being paid his fees
issue grant to the original proprietor his heirs
and at the same Time shall certify the payment to the compt
roller
SEC 10 Lands bid off for SHALL he person
for whose tax the Sold his heirs assigns be liable
to be entered vacant lands subject, heess, to h
right of redemption within TIE time prescribed.
Wien land shall be sold for its and the sheriff
shall die, otherwise become unable to report his
his suretes may report the within the time prescrb
and shall proceed the land laid off by the State
in the same manner as the sher- !night
H. When any person shall sell /, real property and shall
have estate within reach OF the sheriff to tisfy the
from him any subject of taxation the real prop
y erty -huLl b. boand for all such taxes.
SEC IS. Every made by deceased person
The fraudulent intent to evade the collection of
shall against the State be
and the taxes shall be chargeabe al the suit Of the STATE
North Carolina the property conveyed in the hands
! Vendees, doneS~, AID assignees.
SEC. 10 sheriff, other person shall disco tina
any land has assessed he shall make it known tt
the county court wheleapon, board shall be appont-c
to same. who shall proceed in The herein
provided and the shall ascertain the amount Of ta2
which, within the preceding the land has been liza
BILE for but paid and the sheriff shall be ordered forth
with collect treble the amount with interest," of all suc
tax, by distress or otherwise.
SEC So shall be the duty of the sheris inform TIN
atO
and countless concerning all omissions by tax payers, done
their respective counties detraud the State of its
the attorney general and solicitors of the State
for circuits and countless upon information good
for suspicion, that has omitted to render his la
list has failed to render accurate and fair list of al
the property and subjects and for which he is liza
BILE to be taxed, shall file bill in equity against the
defaung and the of the defendant shall not b
o competent against him in any criminal or pena
e prosecution And whenever suit is brought
If fled b. of the State under any Of the provision
of this it shall be done in the name of the State of
It Carolina, unless otherwise directed.
SEC 81 The comptroller, public cost, shall have pre-
pared and printed forms Of tax lists with all the articles
subjects of taxation to be listed under this act utur
law mentioned separately the heads of parallel columns
which amount quantity description of each
l. ce subject to be listed is to be set down aud he sha
annually furnish each county court clerk with many
supply the takers of the lists in his county, and further tn
comptroller public COST shall have prepared and printed
other blank forms adapted to the returns by this act equr
be made the clerks of the county courts and sher
ifs lie shall supply each clerk and sheriff with
: such blank forms as in his opinion may be needed
e SCHEDULE B.
Subjects Jared ooittout being Listed.
Sec. g. The sheriff SHALL annually collect the
in this schedule and grant to each party paying TIL
tax license carry his business until the first day
July next ensuing except IN cases where the tax on
resident traders in slaves or horses and mule drovers.
# which cases no license shall be required:
Every company of circus riders exhibitors of coec
lions of animals seventyve dollars for each county
which they shall perform exhibit for reward every sep
arate exhibition commonly known side shows accompa
nying such performers exhibitors, which cannot be
without the payment OF separate charge, fifteen dollar
for each county in which it is exhibited for reward
r z.