The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-03-24
THE MACHINERY ACT
Digest of the Manner Pro-
perty Shall be Assessed.
Penalties Prescribed Fer Any Person Who
Shall Refuse to Answer Questions Re-
spectirg His Property.

The principal provisions of the act for
the assessment of property and the col
lection Of taxes, are in brief as follows:
Boar, If Corporation Commissioners
created a Board of Tax Commissioners,
with power to employ such clerks as they
may deem necessary, 81 500 being appro-
priated for payment of salaries of said
office force.
Members of board shall receive annual
salary of $500 in addition to their salary
as Corporation Commissioners.
Regular sessions of board shall be held
at the office of said board in the city of
Raleigh. Members of board shall have
access to documents and accounts on file
or of records in State, counties, township
and municipalities. Board shall have right
to subpoenea and examine witnesses, to
examine papers and accounts of any firm,
corpora ton or individual owner of prop
erty liable to assessment for taxes.
Board shall hold regular meetings on
the first Tuesday of March, June, July,
August, September and October of each
year Chairman may call special meet
ings upon written request of two mem
bers.
1t shall be the duty of the board to have
general supervision over tax listers and
assessing officers of the State, to institute
proper proceedings to enforce the penal
ties ands liabilities provided by law for
failure to comply with this act; to prefer
charges to the Governor against assessing
and taxation officers who violate the law
or fail in their duties in assessment and
taxation, and in the execution of these
powers the said board may call upon the
Attorney General or any prosecuting at
torney in the State to assist said board
to receive complaints as to property that
has not been assessed, or has been fraud
ulently or improperly assessed; to see
that each county in the State be visited
by at least one member of the board as
often as once a year: to require from
any officer such annual or other reports
as shall enable board to ascertain the
assessed valuation of all property listed
for taxation and the amount of taxes
assessed. collected and returned delin-
ouent; to make Investigation and inquiry
concerning the revenue laws and systems
of other States and counties, and to
recommend to the Legislature such
amendments as seem proper and neces-
sary to remedy injustice and irregulari-
ties and to facilitate assessment and col
lection of public revenues; to. report to
the Legislature the whole amount OF
taxes collected, the amount lost, cause
of loss, proceedings of board, etc.
The board sball on or before the first
day of November, make annual report t.
the Governor, said report to be printed or
or before the first day of December, five
hundred to be placed at disposal of State
Librarian, and copy forwarded to eacf
member of the General ssembly as soor
as printed.
In case property subject to taxatio.
has been omitted from any list, the board
NAV order the assessor or lister con
cerned to appear with his list at time am
place to be stated in the order, and thu
board or any member thereof shall hea
and determine as to the proper assess
ment of the property, and persons at
fected by the review may appear aud D.
heard at said hearing. The action of thi
board or member thereof to be final. IN
board may also order a general review
of any tax list, in case it shall appeal
that said list is SO grossly irregular tina
adequate compliance with the law canno
be secured except by such review.
If it shall be made to appear that an!
property liable to taxation has not beef
assessed for any previous year, the boar'
shall report the same to the proper as
sessing officer, and it shall be listed TO
taxation upon the next tax list that shall
be made. This provision not to relat
back prior to the going into effect o
this act,
The Board of Commissioners of the sev
eraI counties shall have power to exemp
any person from payment of pollt Of
account of poverty and infrmity
If any poll tax or other tax shall not b
raid within sity days after the same shall
be demanded, it shall be the duty of tn
sheriff, if he can find no property suf
fcient to satisfy the same, to attach an
debt or other property due or belonging
to the person liable, or that may becom