The Charlotte Democrat., 1891-07-24
A New Book of Laws.


How the Tax Collections in Wayne and Meek
lenburg are to be Regulated.
The new book of laws and resolutions
passed by the recent Legislature has been
issued and a copy received by Clerk of
Superior Court Morrow. In regard to
the act TO regulate the collection of taxes
in the counties of Wayne and Mecklen-
burg,
The General Assembly of North Caro-
lima do enact:
Sec. 1. That the sheriffs of the counties
of Wayne and Mecklenburg shall collect
Schedule G taxes, and shall give such
bonds and receive such compensation and
be subject to the Same duties and penal.
ties as are now provided by law for
sheriffs collecting like taxes.
Sec. 2. That on Tuesday next after the
first Monday in November, Ammo Domini
eighteen hundred and ninety-two, and on
said day every two years thereafter, an
| election shall be held in the counties of
Wayne and Mecklenburg for the offices
of tax collectors.
Sec. 8. That each township in said
counties shall have a tax collector, who
| shall be elected at such elections, and who
| shall be bona fde resident and elector
of such township but such tax collectors
shall at such elections be elected by the
| duly qualified electors of the whole of said
counties, and shall hold Office for the term
| now provided by law for sheriffs.
Sec. 4. That such elections shall be
held under the same rules and regula-
| tions as are now prescribed by law, for
elections of the members of the general
| assembly and said tax collectors shall be
| voted for upon the same ballot with coun.
ty officers.
Sec. 5. That said tax collectors shall
each execute two several bonds payable
to the State of North Carolina as follows
One conditioned for the collection, pay
ment and settlement of the county, poor
school and special taxes, other than
Schedule B and Schedule G taxes, in a
sum double the amount of said taxes for
the township for which he is elected for
the previous year; and one for the col
lection, payment and settlement of the
public taxes, as required by law, other
than Schedule B and Schedule G taxes, in
a sum double the amount of the said taxes
for the township for which he is elected
for the previous year, which bonds shall
be subject to the approval of the board
of commissioners of said counties as is
now provided by law for like bonds of
sheriffs; and upon failure to give such
bond or bonds, the said board of COM
missioners shall declare the Office of him
so failing vacant, and shall proceed
to fill the same according to law as it
now exists when sheriffs fail to file their
bonds for the collection of taxes.
Sec. 6. That such tax collectors shall
| have the same rights and powers and be
subject to the same duties and penalties
as are now provided by law for other
| officers charged with the collection of
taxes, and shall receive as their compen-
sation three per centum upon the amount
collected.
Sec. Z. That the several township tax
| collectors shall account for and pay over
to the sheriff the public taxes collected by
them on Or before the first Monday in
January, and the sheriff shall settle with
the State treasurer under the provisions
of existing law, and he shall receive as
compensation one per centum upon the
amount of taxes so passing through
his hands; but before the sheriff shall
receive part of such public taxes he shall
execute a justified bond, to be approved
by the board of commissioners of the
court in sum not less than the amount
of such public taxes conditioned for the
faithful accounting for and paying over
| of the same.
Sec. 8. That chapter one hundred and
seventy-three of the laws of eighteen hun
dred and eighty seven, and all laws and
parts of laws in conflict with this act are
hereby repealed.
Sec. 9. That this act shall take effect
and be in force from and after the first
day of November, Ammo Domini eighteen
hundred and ninety-two.
Ratified the 3rd day of March, A. D.
1891.