The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1910-08-09

- erciSed much the same
- functions as he did in
Eneland under the Tudors and the
Stuarts. After a Valuat on mad Deen
nI3re3 on property subject to taxation,
= was assessed by an official who was
called the assessor" and the taxes to
no o3id were collected by the sheriff,
VINO was entitled by law to a commits
e;nn If five per cen of all monies paid
A. him. The other ninety-five per cent
was to be turned over to the State
Treasurer. During the controversy
with the Regulators, the execution Of
me duties of the office was full of dan
GER particularly in those counties in
the region of the disaffection. The
General Assembly of the Province
made all needful regulations regard
ing the office, n the sheriff was sub
spct to the orders of both the lower
branch Of the Legislature and the Gov
eruOr.
The functions of the assessor were
III, same as they are at the present
time. the fOrmalitieS in making the
assessments for taxes, however, were
more elaborate than they are at pres
cnt Each person making a return
OF his or her taxables had to sub
scribe TO an oath that all property
owned by them had been honestly
given in. Lists of taXables were made
for every county in the province.
The money collected for taxes a
turned over to the various treaSurers
Of the provinces. The keeping Of the
public was entrusted to sew
eral troaSurers rather than to one man
at the head of the whole department,
or the reason that the people were
oiStrustful of too much power being
placed in the lands of a single 1ndi-
7idual. This same distrust was enter
aimed by the delegates of the Cont
mental Congress when the direction Of
III affairs of the treasury department
vas placed under the control Of b
committee. There was a treasurer for
every precinct of the province and
below them were under-treasurers,
he former yer called public treas
urars to distinguish them from their
sihordinates. Each precinct had as
ulation and wealth Of this unit would
warrant. These officials were under
the t~reasurers, and settled their ac-,
counts with them. AT the beginning
Of the Revolution, in pursuance to a
-ecommendatiol Of the Continental
congress the entire province was d.
Vi1ed into two districts. northern and
southern, and a treasurer placed over
each one to have control of the public
revenues Of the territory under his
jurisdiction.
The funds for carrying on h wax
Tor Independence were to be supplied
DF means Of a common treasury, to
winch all the States were to contrib
Ii" in proportion to their population.
iatt"TS which were continental in
uH"lr nature were to be charged to
IN account Of the continent. The
St5.', were given the privilege Of
ira InG on the Continental treasury
"f Grlraying any expenses incurred Tn
'.Li@I or all the States On Sept. 8,
t'. North Carolina first exercised
ms right, and the treasurers, or either
9 jhem. were directed by the Pro-
"h'a! congress to draw on the COM
y treasury for $50 to support
~t' troops of the province which were
"|" The continental establishment
ring the course Of the war the
'"''+ tFeasurers were directed many
:'r Ivy the General Assembly to
' '3'Hn the continental treasury for
which was to be charged
I the State when granted. 1t
" duty of the State treasures
any sums directed to be paid by
"H"ra! Assembly, and for what
: iirpose that body might direct.
.ft' were made for matters
ii >sried widely in their nature,
'''fr las a great diff In the
= or ~Nicn they were IN
The we're appoint
tn Provincial Assembly at a
~ t'G0 per year, and they were
&c., ," .hle TO it.
:rrVincial officer known as the
or continued to exercise his
us as a tax collector down
the Revolution. Before the
'l"n Of the royal government in
2%rolina. his time was taken
fE l&T02IV in nrnUi1inO ro~t ~ollC
- correcting the q%uit-rents for the
il" ~ far the greater part Of the
- ,'iItcted by taxation went to
r. ~l* Proprietors in England. The
~. : e the continental taxes in
2a... we're appointed by the Su-
h'tnt Of Finance and were sub
pre-. rs orders and those of Con-
hai inc mount of the bond they
t'nd pounds. " ''ou-
'''' after the first Continental