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

apply to the General Assembly obtain special act of
corporations shall obtain to amend their charter
whether had been secured by letters patent under said law
by special act twenty-five dollars for each act to in
corporate amend which tax shall be paid to the treas
urer of the State.
No corporation shall orga under such special act of
obtained forth in the preceding section
derive any benefit under such act to amend their charter
until if shall first have obtained certified copy of such act
from the secretary of State and the secretary SHALL in no
case, furnish such copy until the company applying shall
ha delivered him the treasurer recent the tax
essed in the preceding section which receipt the secretary
shall file in his office
g. The president and cashier of each Of the banks in this
State before the first day of October each year.
shall pay the public treasury the following tax to wit
If the profits divided among the stock holders of the banks
than six, and not than seven per cent? one hall OF
per the stock owned by individuals or cor
porations if and than eight per cent
three fourts per cent the stock thus owned if
more than eight per cent cent on the stock thus
fail pay the herein required said bank shall pay
double the amount of said and the shall be sued
the State in the superior court Of tie county Of Wake
Every license to attorney to practice law in the
county superior couIs fifteen dollars be paid at the
time of obtaining the same the clerk of the supreme
court, who SHALL before the first day of October in each
year. render to the of the State list setting forth
the of the persons from whom received and the
amounts received an pay into the public treasury the to-
tai amount less five per commission, for receiving
and accounting for the same.
s. Every marriage license, dollar; every mortgage
deed marriage and deed trus' made to
debts liabilities dollar and every other deed convey
ing title to real estate where the consideration three
clerk of the county No clerk shall grant such H.
admit to probate such instrument until the tax
shall have been paid and the receipt shall be endorsed
such license instrument and be regtert with the
g. Every broker net resident of the State shall pay to
the cashier of the bank from which he draws any exchange
or specie quarter of cent on all such sums
drawn to be accounted for to the State by the
said cashier on OATH
Sec. 81 Every clerk shall keep record of the
ceved by him. and to the county court next preceding the
first of July of each the first day OF the TERM shall
return statement setting orlh the date OF each receipt
the person from whom received the subj which
ceVed and the amount received from each and the
aggregate amount received up to that date and not preVl
ousy accounted and this statement the clerk shall
tach an affidavit that such statement correct and that no
receipt by himself deputy of his has been omitted,
which affidavit shall be to and subscribed in presence
the county clerk shall record such statement and
affidavit in book kept for that purpose in his Office and
keep copy of the same posted in some conspicuous place
the house. from the time which the return shall be
made, until the first day of January next ensuing And on
before the second day of the the clerk shall pay
the sheriff the amount OF the taxes received as set forth III
said return, less three per cent commissions for receiving
and accounting for said taxes.
SEC 50. If any clerk shall fail to perform any duties
qured in the preceding section he shall be deemed guilty
misdemeanor aud conviction shall be removed from
office. And any cerk shall fail to pay to the sheriff
the amount of the in his bands the day specified
the sheriff shall inform the county solicitor of the default
and the county solicitor shall bring suit on his bond and
shall recover in addition the withheld
counted for, hundred dollars and the whole recovery
shall be paid into the treasury by the sheriff.
Sec. &C. The sheris and all receivers of public moneys,
shall yearly settle their accounts with the comptroller be
the last day of June and the first day of October
(ness where the settlement of such persons may be spec
ally directed to be made in another manner at another
me) that may be known what each ought to
pay into the treasury, and the comptroller shall forthwith
report to the public treasurer the amount due from each
counant setting forth therein f shers account) the
amount due the sheriff to each fund and therefor
the treasurer shall raise account against such person. and
debit him accordingly.
SEC 81. The sheriff in making his settlement foresaid
shall designate in list by him rendered the time, the diff
erent from which raised the taxes accounted
for by him, and the particular amount of received from
each and the comptroller shall give to each sheriff
certified copy such list which the sheriff shall deposit
fhoo thn rtofhi I,lNliI
Inspections such settlement the sheriff shall be charged
with the OF public the appears by the
tax list transmitted to the comptr0er also with all double
taxes and taxes unlisted property by him received and
with all other which he have collected for which
he IS chargeabe.
State land bid by the State with the attend
ant the sale and procuring the title and with com
missions the whole including the county revenue
producing the certificate OF the secretayo State as pro
vided in sect seventy three OF this act (O With ali In
solvent taxa allowed by the court herenaft pro-
vided and the sheriff shall be required 10 settle be
fore such allowed il. Shall be credited with
them IN the year settlement or the she may at any
time thereaef producing certificate OF such aXables
allowed procure order from the comptroller the treas
uer Tor the amount thereof An IN like manner the sher
if shall have lit for overpayment made IN former
settlement by of any in the ERIK abstract
| taXables
No insovent taxab}e5 shall be credited to the
sheriff in his settlement with the comptroller but such
shall be allowed by the county list whereof con
tanning the and ard subscribed by the sher
if, he Shall the court term preceding said
ettement, and the shall be allowed only on his
king oath III he has been the dwelling house usual
place OF abode Of each of the tax payers, and could not
there elsewhere the county. find property Wherewitl
TO schtrge his taxes such part thereof as IS returned
unpaid and that tile ned III the list We're IN
solvent at during when, by he ought to
have cndeavored collect their such list shall be
corded on The minutes Of the court and copy thereof
within ten days return hal be up by the cerk
in some public par of the house Proouted, That
when sheriff be DESTROYS Of obtaining his allowance
for insovent poll tax that instead Of swearing to his list as
the law now directs the may be submitted to the
county court majority of justices being present who
Shall consider aud examine said sheriff. t and make nm
. | such allowance
SEC. 100 If any sheriff shall return TO court nsavent
the of person who not listed who has paid his
ec from any his tax for the for which he has
been returned solven h0ut accounting for the
clerk shall fail to record or set up the return as
required in the preceding section the person 50 offending
shall forfeit aud pay to the State. hundred dollars and
the county solicitor shall prosecute suit for the same
SEC lO Every sheriff or other person allowed by law to
collect and account in his stead. settling his accounts
with the comptroller. shall take the following OATH admins
tered by the omprOler and subscribe the in the
presence of the comptroller by whom shall be attesed
and the comptroller shall make settlement with the sher-
M in his stead, unless he have to and sub
scrbed the oath hereby required. l. A B., sheriff of
the county of - do on this the - day Of
one thousand eight hundred make oath that the list
pee perfect and entire and doth contain the full amount
all moneys by me or for me received or which ought to
have been received account Of the public taxes for the
year thousand eight hundred and - on listed and
listed property and all double taxes and all taxes received
from clerks of courts and from nsovents not heretofore
accounted for and all taxes, received OK which ought to
have been received from other and all other
whatsoever. And do further make OATH that if any
person for me, shall hereafter collect any unpaid tax
due, and rendered in said list, will render true
account thereof within one year after collecting the same
Soc 102 If the comptroller time shall lust
to suspect that sheriff. other person account
ing in his stead may have made false RETURN
falsely in any matter relative to the collecting
ing for any tax he shall thereof inform the officer prose
cutting in the superior court of the county wherein the of
fence committed who shall take such steps public
| justice may demand.
SEC lG3 The sheriff for his services in collecting and
paying the public taxes into the treasury, shall receive
compensation OF two cent thu ret amount received