The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-09-08
STATE ATTORNEY
GIVES OPINIONS

! RALEIGH, Sept. 7-(REAttorney
General Harry Mcmillan ruled
today that the expense incurred
by county boards of election in
carrying out the requirements OF
the le43 absentee degistration and
voting acts must be borne by the
county, while the state board OF
elections will bear its own ex-
pense in administering the act.
In a digest of opinions, Nc.
Mullan also ruled that under the
state law first cousins are permit
ted to marry, but that marriages
of persons of closer kin are not
permitted.
Marriage by proxy is not per-
mitted in North Carolina, he rul-
ed further, but if such marriages
are celebrated in state recogniz-
ing proxy marriages, it "probably
would be recognized in this state y
Other opinions:
The position of chairman Of a
local school board and membership
on county ABC board are both
offices within the meaning of the
provisions of the North Carolina
constitution prohibiting double Of
flee holding. Therefore, one person
may not hold both positions at
once.
When an inmate of state hos.
pital for the insane is made a
legatee in will, the legacy should
not be paid directly to the inmate
but to guardian who is to be
appointed by the clerk Of the
superior court of the county in
which said inmate resided at the
time he became insane. This ap.
pointment may be made upon the
certificate of the superintendent
of the hospital sworn to and sub.
scribed before the clerk of the
superior court, a notary public or
the clerk of court of record of
the county in which the hospital is
situated.
A chief of police of a municipal
corporation has not authority to
issue warrants nor to administer
oaths to affidavits in search war
rants. The chief of police may
sign the affidavit for the issuance
of a search warrant, but he must
make the same before some per-
son authorized to administer oaths.
While a municipal corporation
may levy and collect an operator
occupational license tax On ciga-
rate vendors, it may not levy and
collect license tax for the opera
ton of each Individual cigarette
vendor located within the munich
pal corporation.
The North Carolina law provides
for an exemption from taxation Of
buildings with the land actually
occupied belonging to the Ameri
can Legion or post Of the Ameri.
can Legion used exclusively fol
lodge purposes, together with such
additional adjacent land as may
be necessary for the convenient
use of the buildings thereon.
The revenue act exempts from
sales tax sales of tangible person
al property to churches when such
tangible personal property is pur
chased for use in carrying on TIT
work of the church.
A person who desires to sell il
North Carolina homemade rug.
made in South Carolina must pro
cure from the commissioner o.
revenue a license issued for the
sum of one dollar. In addition tt
this license, every retailer is re-
quired to collect and remit to the
commissioner of revenue each
month a tax equal to per cent
of the amount 90 rfass sgl
OF the amount of gross sales rea
lized from such business.
A subdivision of the state o.
North Carolina has no authority
to waive the statutory requirement
that claim for injury under the
workmen's compensation act mus
be filed within twelve months
from the date of the injury.