The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1862-04-22
LISTING TAXES.

As there is much enquiry about the mode OF
giving in Taxes, We append below the sections OF
the Law bearing directly upon the subject, for the
information Of all concerned sE .aE.-..a 4
Section IL. 1t shall be the duty of every person
liable to pay tax residing in any district, having
property therein liable to taxation, at the times
and places appointed by the assessor to furnish to
the assessor written list of his taxables
ing real estate, which the assessors shall ascertain
and abstract from the last valuation of real estate
and the tax-sts filed in the office of the clerks of
the county courts for the year 1861 setting forth
the number and value of his slaves, horses, Mares
mules, ennets, jacks and neat cattle, Except such
as for use or consumption on the farm, pro-
Vided that such exception shall not include slaves
his household aud kitchen furniture Except such
as specifically taxed) over and above the
value of two hundred dollars; the number and
value of his ships, boats and other water craft of
the value of one hundred dollars or upwards;
and in listing the amount of debt due to him
from solvent parties and his cash on hand, he
shall be allowed to deduct debts owing by him as
principal, and also surety, where the principal
is insolvent listing only the balance after making
such deduction, and such listing and valuation
shall have reference to the property owned and the
subjects of taxation held by the x-payer and its
value the first day of April in which such list
ing is to be done and he shall also set forth all
other articles Of property or subjects of taxation
which he is bound to list with his estimate of the
value of such portions thereof as is taxed ad
vaorem, and the assessor shall administer to the
persons furnishing said list, the following oath
you solemuly swear that the list by you fur
nished, contains full statement of all the prop
erty and subjects of taxation which you are bound
to list, either in your right in right of any
other person, and that the property valued is not
worth more in cash than the valuations annexed,
to the best of your knowledge and belief"
Sec. l3, If any person liable to pay tax, shall
fail or refuse to give such list of his taxable
property on oath, or if the assessor shall have
reason believe that such person has not rendered
true account Of his tazables, or has fixed the
valuation less than the true cash value thereof he
shall assess such person such an amount as he
shall have reason to believe correct, according to
the best information be procure; and the
assessor is hereby authorized to address written
interrogatories to the person listing any other
person, for the purpose Of obtaining such in
formation, and to require written answers thereto
upon oath, which oath the assessor is hereby au-
thorized to administer; and if any person being
so interrogated shall refuse to answer such inter-
rogaores he shall be liable to pay the sum of one
hundred dollars, to be recovered by action in the
name of the State, to the use Of the county, and
il shall be the duty of the to report such
delinquency to the county solicitor who shall bring
suit for said penalty.