Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1859-03-04
lnonnluded from first raqe. J

anu d s that you have rendered true and full
statement of all subjects of taxation which in your own
RIGHT or s agent trust for any other person.
anv other capacity by law required to list for taxation
according best knowledge, information and belief
eo helm YOU God"
SEC 49, No taker of list shall take the list of any
without administering the foregoing oath, pain of
paying hundred dollars to any who will for it
PrOUtded, That females aged and nm persons and per-
sons not resident in the county, absent from the county
taker with the foregoing oath subscribed
and before and certified by justice of the peace
fore the day onted for taking the lists shall be
by him as though sworn to in his presence.
Sec 49, If any person shall refuse to take the oath pre-
scribed in section 81 of this he shall be deemed guilty
of msdemeanor, and the aker of the lists shall forth
ror Court of the county to answer the CHARGE
vcton or submission he shall be fined hundred dollars
at least more than the amount of the his taxes.
Sec 40 If any neglect to list his taxabes on the
day days appointed for that purpose he may list
same rules and regulations laid down for listing ap
pointed days. on paying to the person taking the list twenty
five cents, as compensation for his extra trouble.
SEC Al Every taker of the list of taxabes shall set down
on the blank lists furnished by the clerk each article
subject of taxation in its proper column against the
OF the persons listing arranged in alphabetical order and
return the to the clerk of the Count Court at
term next after the time prescribed for tang the lists
He shall further make list of all the persons should
have listed in his district and shall have failed to and
return the together with the copy of the last
the Clerk under the provisions of this act at the time
that he makes the return of the list of taxables.
SEC AZ Each return thus made shall have the following
endorsement 81 A. b. appointed to take the list of
ables in district do declare on the oath have taken
that the within lists correctly forth all the property and
other subjects of taxation required be listed rendered
to by the persons listing the that each the
list of each person listing was rendered on oath in the
ner prescribed and enofned by law and that further the
list of persons who failed to list required by law,
tains the every delinquent the district for which
appointed to the best of my knowledge and Belief
which endorsement shall be signed by the person making
the return the presence of the clerk Of the county court
who shall attest the same and without such endorsement
signed and atesed herein required the return shall
be received unless can be made to appear to the sasac
o. taXableS
prevented from attending the court by Sickness other
unavoidable cause
SEC 49, The county court on the prescribed OATH may
take the list of any person applying to list his aXabes
anv term of such court before the first day of March mon
his paying to the clerk dollar for recording the
SEC. A. If any shall be charged with polls
other subjects OF taxation than he liable for he may
ply the County Court fer relief and the court shall find
that he has for complaint it shall direct the clerk to
render true and the thus rendered.
certified by the clerk sh be returned to the comptroller
who shall credit the hel If with the overcharge in his settle
ment of that year.
after the Sheriff shall have settled the accounts with the
comptroller the court Twelve majority of the justices
being present) shall carefully examine the and it, in
its opinion the applicant is entitled to relief shall direct the
clerk to record the minute docket, the of
paint and the amount which, in the opinion of the court
should be refunded to the applicant The clerk shall make
copy of such record certify the under the seal
TO the clerk fee of fifty cents. Such copy shall then be
transmitted to the comptroller of the State who finding
the proceedings conformity with the requirements of this
section, shall credit the treasurer of the State with the
amount specified and make an that effect
copy thus endorsed pay to the holder of the same the
amount to be refunded
them at length in alphabetical ORDER keeping the return
each district separate from the other and at the next
court after they directed to be made shall
conspicuous part in the court house. copy of the
whole adding to the axabes of each person. the amount
Of for which he liable and clerk offending against
of the duties prescribed in this section shall forfeit
pay one hundred dollars.
after the lists returned shall return to the comptroller
abstract of the same showing the number of
land and their value, and the value of town lots, and the
number of white, free black and slave polls separately
and specify every other subject of taxation and the
of State tax paid on each subject and the amount
paid the whole. At the time the clerk shall
to the comptroller abstract of the lists of the poor Coun
y and school taxes paid in this county, setting forth sep
arately the levied each poll and each hundred
dollars value OF real property for each purpose and ast
the gross amount Of taxes of every kind levied for county
SEC d. If any clerk shall offend against any of the du
ties prescribed in the preceding section shall fail to
the comptroller copy OF the sheriff returns made
and subscribed required in section 50 of this
lars be recovered against him and the sueties of hi
bond the superior court of Wake county, the
after the DEFAULT motion of the attorney general ant
it shall be the duty of the comptroller to inform the ator
ney general of such default.
Sec 49, The clerk Of the county court SHALL before
the first dav of April in the ensuing the taking the lists
deliver the sheriff of the county fair and copy
the public tax, payable to the public treasurer.
the taxes imposed by the justices of the county
subject of taxation and extend the aggregate du
from each person in columns; and if any clerk shall fail t.
this description he shall be deemed guilty of msdenean
Or the sheriff shall inform the grand jury thereof
Sec So For of the clerks in relation the take
this chapter specially provided for they shall be pa
by the county such sum as the court may allow.
SEC. ST. The sheriff shall forthwith proceed to cOec
said taxes when he shall collect by his deputies, VIII
sworn Others such persons shall in open
before justice of the peace of the county, take oath
faithfully and honestly to account for the same, with tn
sheriff. other person authorized to receive them.
SEC 81. The sheriff shall give to each taxpayer
cept for the amount taxes and another eparat
receipt for the amount of his county taxes.
SO. If any sheriff shall die during the time apponte
for collecting taxes, his suretes may collect them and TO
that purpose shall have all the and of coec
ting the of the collectors and the sher
would have had shall be subject to all the remedies TO
collection and settlement of the their bond 9th
erwise might have been had against the sheriff he ha
lived.
SEC 81 The sheriff. and Tin of his deah) his sure
ties shall have year and longer from the day
scribed his settlement and payment of the State
finish the collection of all but this extension of tim
for collection shall not extend the time OF his settlement
SEC S. The sheriff shall collect the taxes as they are Sc
down IN the list and moreover shall collect OF all person
whose axables listed double the taxes imposed
the subjects and to land not listed, whc
may not have been assessed at the last "a tn
OF the value by the acre. OF the highest valued tract &C
joining thereto.
SEC. S. Immediately receiving the tax lists the she
if shall advertise TIE fact and that he holds them ready fC
inspection He shall also request therein all persons il
efficient collection of the the sheriff any tim
from the delivery to him of the lists till the first day of Oc
tober in the next year, may and if there be need shall
train and sell the property of the tax payer to satisfy tn
same, selling first his personal and then his real estate
Sec. 81 In each case in which the sheriff collects by dis
tress he shall be entitled to extra compensation of fort
cents, to be collected with the tax.
SEC 3d. If any person liable for other subject
than land shall be about from the county, ate
listing time and before the period for collection the sheri
from him certificate of the amount of such persons
and forthwith collect the same.
wherein he shall have property but shall be supposed
have property in some other county and will not pay hi
tax the sheriff shall report the fact to the county court bel
The con