The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-11-07

or purchaser has been deprived OF the posses
sion without bis consents sshall be exempt from
: the operation of this ordinance
Sec. 21. To ascertain the amount of taxes due
from any person, company, firm, or corporation,
the sheriff or his deputy is hereby authorized
and empowered to examine on oath, any person
or any member of any firm company, or any
President, agent, or other officer of any company
or corporation; and in case any such person
shall refuse fully to answer, on oath, such per-
son shall be deemed guilty of misdemeanor, and
SAID sheriff or deputy sheriff shall commit him
to prison, unless he shall enter into recognizauce
with good security, in such sum as shall be re.
quired, to appear before the Superior Court Of
law OF his county at its next term, to answer the
charge, and on conviction he shall be fined or
imprisoned at the discretion Of the Court
Sec. %. It shall be the duty of the sheriff,
! or his deputy to demand payment Of the taxes
| by this ordinance imposed, from the parties ow-
ing the same, promptly as may be practicable;
and if such taxes shall not be paid within tweu-
! ty days after such demand, it shall be lawful for
such sheriff, by himself or his deputy, to proceed
to collecrsuch taxes, with ten per cent addition
al thereto, by oistraint and sale of the goods,
chattels, effects of the delinquent tax payers,
and use all other remedies prescribed in the
Revised Code against delinquent tax payers.
| Sec. %. The persons now acting in the seve-
raj Counties Of this State as sheriffs, under the
existing provisional government, shall as soon
as practicable, summon the Justices of the
Peace appointed by the Provisional Governor
for theirs respective counties, to meet at the
Court House of their several counties on day
certain; and before majority, or such number
OF said Justices as shall be so assembled, such
sherltts shall enter into the bonds as required by
chapter one hundred and five of the Revised
fp1a lol &c n - II
| to be approved by majority of the Justices SO
| assembled, and deliver such bonds to the Clerks
of the County Courts heretofore appointed by
the Justices aforesaid; and thereupon such
| sheriffs empowered and directed to collect
the taxes imposed or laid by this ordinance, un-
der the provisions, and subject to the pains and
penalties set forth in the chapter Of the Revised
| Code above referred to, except in such partcu-
lars otherwise provided for in this ordi
nance; Provided, however, That if tie persons
referred to as acting sheriffs, refuse or decline
| to enter the bonds required, then, and in that
event, the Justices aforesaid may appoint some
other person to qualify and act as sheriff, under
the provisions of this ordinauce who shall enter
into bond as aforesaid.
Sec. "a. The several sheriffs shall file with
the clerks of the County Courts of their respec-
tive Counties, the names of the persons from
| whom they shall have collected any tax under
this ordinance, annexiDg to the name Of each
tax payer the amount collected from him, with
careful! additions Of the whole, showing the ag.
sregate amount collected; which statement he
shall subscribe and verify by affidavit before
such clerk, in the words following: 81 swear
that the foregoing statement truly sets forth the
name OF each individual, firm and corporation
from which | have collected taxes, and the
amount of each of them under the ordinance of
| the Convention, entitled an ordinance to provide
revenue for the year 1885," ratified the eigh
teenth day of October, 1865; All sums which
may have been received by any sheriff, or clerk
Of any court in the name of the State as taxes,
fines, forfeitures otherwise, SHALL, if received
by the clerk, be paid to the sheriff; and all such
sums shall be entitled in the statement to be
filed by the sheriff as aforesaid; and the clerk
shall furnish to the sheriff certificate verified
by his signature and official seal, showing the
total amount of such collections, to be filed by
said sheriff with the Public Treasurer, hen he
shall pay over the same to said Treasurer
Sec 25. The clerks of said courts shall make
a copy Of the statement returned by the sheriff,
aud keep the same posted up in conspicu-
GUS and accessible place in the Court House,
for one month Immediately after the filing of
the same, and he shall, at all times, allow any
| taxpayer of his county to INSPECT the original
Sec 26. The sheriff shall pay over the money
collected aforesaid by him-less six per cent
where the amount collected is uuGer one thou
sand dollars, five per cent. where the amount
collected is one thousand dollars, and
der two thousand doiarsj and four per cent
| where the amount is over two thousand dollars,
by way of commissions for his services, which
he is hereby authorized to reIain---to the Public
| Treasurer, on or before the first day OF Febru
airy, 1866 Any sheriff falling to pay to the
Public Treasurer aforesaid, shall forfeit to the
State thousand dollars; and the Public
Treasurer shall report such defaulting sheriff to
the solicitor for the judicial district in which
such sheriff resides, and such solicitor shall, at
the next term of thu Superior Court Of the
county in which such sheriff resides, move for
! judgment for the amount due from such sheriff,
and also the penalty aforesaid, and the presiding
Judge is hereby empowered to render Judgment
in favor of the State against such defauting
sheriff, aud the sureties his bond, for the
amount so due by him, ,sincluding said Epenalty,
without other notice to such sheriff or his sure
ties than is given by the delinquency Of such
sheriff
I Sec 81 For this settlement with the Treas
urer the sheriff shall be paid by the Treasurer,
FIVE dollars for each day he may be necessarily
engaged therein, and four dollars for every thir-
ty miles of twice the estimated distance from
his home TO the seat Of government, by the most
usual say travelled
/ Sec. 2S That FIVE hundred copies of this Or
dnance be printed for distribution by the Treas
urer among the sheriffs and clerks OF the dife'
rent Counties of this State.
I Ratified in Convention, this eighteenth day
of October, in the year of eur Lord one thous-
aud eight hundred and sixty five.
| EDWIN G. READE, President.
| JAS II MOORE Sec'y of the Convention.