The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1897-07-27

| All taxes, as Tue AttoiHeE 'cIlcIu 80
clearly stated IN ms OPINION OF June 20
This rs n simple question that may nc
determined ny reference 10 the law ltscII'
Chapter 16S. beginning on page ~ {,
Acts OF lS99 gives thcSc scneduIeS ana
! provides Tor Inc ICNyIng OF INC taxes
SCHEDULE A
,,e, ,,., m, a., t.. t.,.u,.;,,o ct,.,.
.,rv,,"ii ga WV .ham $40 .,s"n.ycd
and collected uudcr tine rules md rc2ula-
TONS prescribed by law and applied to
the payment OF thr expenses oil i"e 9J'i'
! government the appropriations 10 ''",L
| able ana penal institutions ojh'f spec,."'
! appropriations maze by law ana tnc Ih
| tcrcst on the I per cehium conso"o''e"
| debt OF the state,
| section =. ol o"cl 'a\"ot pun W.
n o|"'' fr,,, ynars ~ ~ thoro SHAH be-
annually levied and collected tax Of
one dollar and twcnty-ninc cents. " 3"
Section 3. There shall he levied and
collected annually an ad yalorem tax OF
| twenty-five and two-thirds cents for
Sta'c PURPOSES lnr'f ana one, , IJ'Iio
schools making rortv-siy on every one
hundred dollars vaIiIe Of real and ner-
| sannl proppTtV in this STATE. and money.
crndits surnJus reserve funds undivided
ats fi,7 Investment t in bonds. stocks. Joint
srork comnanics. or otherwise. required
r. no listed in IAN act to nroyide for the
assessment of property and collection Of
taxes
section D. On the gross proHts ana lhe
aI,'';', ,i1 f,ae r',,I1ia m ,,r;,,,+o 4, = =
'''''''
SCHEDULE Il.
"Section Z. That faxes in this schedule
shall be imposed AS license tax for the
privilege of carving ON the business or
doing the act named. and nothing in the
schedule contained shall be construed to
relieve any nerson from the pavnent of
the nd yalorem tax on his property. as
required by the preceding schedules
SCHEDULE c..
"Section 80 The taxes embraced in this
schedule shall be listed and paid as speci-
ally therein directed. and shall be for the
privilege of carving on the bushes or
performing the acts named"
,,,r,,, ,,,-,,vx, c,r, ,r,rr, .e,11rn,rD
IllI III w LIE gil
The duty is, by said sections 81 and %
of the Revenue Act, imposed on the sheriff
10 report W Ilc JuuSe DIT tdtCh uS1L1 VI
the criminal court held in the county
FOLLOWING THE FIRST MONDAY
IN SEPTEMBER a list showing
whether or not the taxes assessed against
all persons or corporations have been
paid"
01rrvv ON THIN 1TrDCr
1t is also made the duty or the judge
10 present the names Oh such persons
or corporations SO repOrteu 70 MN, 10
the sollcltor ~ II1E Emu ma
SUCH DELlNQUBNIS MAY BE
Prosecuted" 1t fixes the punish
ment for this crime of not beng able TO
pay taxes by the frst Monday IN Sep
TEMPER, at nne OF not exceeding nVe
hundred dollars or imprisonment not exr
ceedlng SIX months. i
LAW REPEALED IN CHATHAM
T1.4.-, -, ,,,., =,
ne 1 4tIsDoio Lec3Iu . puoii :IsE', tne
loiio" ine "itl1ie Snomae .n"' Jn ~
aie NC P"itt t4S ou', C uliue
~. % .n 80, o., -. ~
the law is to be repealed in part to fit
the political conditions of the particular
locality. The Record says:
The Record IS pleased TO announce
to the taxpayers of Chatham that
Sheriff jenkins will not report to the
judge for indictment any taxpayer who
will pay his taxes on poll and property
by the first day Of next November.
While the Machinery Act says that All
taxes shall be due on the first Monday
IN eept H yer ne does moi LnlhS C0 Il1at
PEILED to be Maid then. but If paid
nv first dav Of November II will save the
taxpayers from prosecution and i'm
nrisonment In this opinion he is sus-
tanned bv the opinion OF Attorney Cen
eraI WaIser.
This indulgence will be a great relief
10 the tax-payers of Chatham. because
very few of the farmers conld nav their
taxes on the frst Monday in September
without a sacrifice or great inconyen-
fence. Rut tbev must all nav nm bv the
first d.v OF November or render them
selves liable to he renorted "a delinouents
and indicted or our (Februarv conrt In
.coordonoo ~x;+b +bo or+ro o,onuS roor;ro-