Year: 1859

Of North Carolina, and hereby enacted by te authority
Sessions for each county, held first day of july
1852 and at the term every four years thereafter, the
court shall appoint justice Of the peace and two free
holders men of skill and probity for each captains dis
rct in the county who shall be styled the district board of
valuation of their respective districts The clerk shall issue


notice OF his appointment to each within ten days.
and the sheriff shall serve the within twenty days after
adjournment Of the court Should the court fail to make
the required appointments, should from any
cancy occur any three justices the may make the
required appointments or fill the


SEC 2 This district board of valuation SHALL as
Paccabe ascertain the cash value of every tract of land
or other real estate with the improvements thereon, situate
in their district either by viewing the premises oherw e.


SEC j. In estimating the value, the board may call and
swear witnesses to testify thereto and they shall take into
the estimate fishery appurtenant thereto used with
the land also all mines of metal coaI other ma
era discovered or supposed to exist whereby the price
OF land enhanced also, all machinery and fixtures for
or mechanical purposes that have been
ted or used on the land When tract of land shall be in
one DISTRICTS the board of the district in which the
owner resides shall ascertain the value of the whole tract
and the reside in neither of the districts the board
of the district in which the larger part may M shall
tain the value of the whole


Sec T. The of the land or (if he be nonresident
his agent shall furnish the district board with list, ncu
ding land entries setting forth the separate tracts also
him in the district together with the of the water
be situated and the number of each separate
tract or contiguous body of land.


SEC s. Town lots shall be listed separately, and lot
be numbered according to the plot of the Each sep
arate body tract of land and each town lot shall be sep
arately and distinctly valued and returned


SEC g. The district boards SHALL each administer
the folowng oath to the person furnishing the required
A b. SOIemnly
1urnshed contains full statement of every tract OF land
and town lot in this district for the of which you
liable, either in your right the right Of any other
person. either as guardian attorney agent Or trustee or in
any other manner whatsoever to the best of your knowledge
and belief so help you God !"


SEC T. If any person shall refuse to furnish the list quir-
ed abo7e or to take the oath prescribed the preceding
Sha be deemed guilty OF msdemeanor and the jus
ce OF the peace OF said board shall bind him to appear
at the next term Of the Superior Court CT the County
swer the charge and conviction submson he shall
| be tined at the discretion of the court.


SEC g. When the owner of the land or Gf he be non
resident Of the Stae,) his agent be resident of the
district where the land situated the required ist with a
daVts OF the same import the above required oaths
subscribed and before and certified by Justice of
the peace may be transmitted to the district board Of yau
aton and received before the board shall be ready to
value the land contained in the list such list shall be recev
in person.


with list sworn to as above required, or the owner
agent refuses to the he statement
as to the number Of contained in any tract Of land
they may procure county or other surveyor and have the
same surveyed And the surveyor may the amount
OF his fees and all out of the of the land
before justice OF the peace, by warrant or attachment


SEC TO- The district Iboards OF valuation shall
real property in their respective districts above directed
complete the lists by the first of January after their appoint
ment, and the following affidavit subscribed and
sworn to before justice of the perce who shall Gritty the
same We do solemniy swear that we have diligently
quired and do not believe that there any real property
the -- district Of -- county, subject taxation,
that not entered and valued the above list the
thereon and privileges thereto attached is in cur
and belief the actual value thereof III cash. and that in

the public and to the individuals concerned help God


This list and valuation shall remain in the hands Of the JUS


ce OF the peace of the boar and be Openo the nspec


ton OF any one who wishes to examine it. until returned
hereinafter directed.


SEC H. On the second Monday January after the ap-
p9ntment OF the district boards OF valuation the
who were as justices of the to be members
OF the different district boards Shall the house.
ana organize themselves INTO county board of valuation
by electmg by ballot, of their number charnan and
district board from any attend the elder
the other two members of the board shall take his place


SEC H. To this county board of valuation shall the dis
trct boards OF valuation make returns Of their lists This
board shall carefully examine and compare all the lists and
shall have been assessed uniform of value
they may re.assess any district any separate tract


SEC. 13. If any deem that high valuation was
his land he may apply to the county board of vaua-
decide as in their judgment is right The board may call
swear and examine witnesses person land
about the value of which they are in doubt


SEC II. Two thirds of the number Of the members
composing the county board of valuation. shall quo
rum for the transaction Of business and the decision
majority OF the members present shall stand the decision
of the board.


SEC If opinion of the county board of valua
ton any tract tracts of land town lots have been
at too low value they shall make lists
or os and post them in at least two conspicuous places in
the court house, at the time Of their adjournment After
they shall have examined and compared the lists heard the
complaints OF all who may feel themselves aggevcd by the
valuation of their property, the board shall post lists
above required, and adjourn until the first Monday April
the complaints all may themselves aggrev
ed by their former action by the original valuation
ut,
decision there shall be appeal.


SEC l6 When the county boards of valuation shall have
performed the duty on them imposed they shall return the


lists received Of the district boards va1atod as by them
revised and corrected to the clerk Of the county court
affidavit returned: Wc solemnIy swea
that the foregoing lists have been carefully examined
compared and in our Judgment and belief they do,
corrected exhibit the actual cash value of every
lot OF land IN this county, with the improvements thereon
and privileges thereto attached and nthe discharge ou
duties have endeavored do equal justice public
and the individuals concerned, help Cod The clerk
receiving the lists from the county board valuation
shall record them i'll alphabetical order keeping the
e OF each district separate from the other


Sec IT, Each member of the county district board
of valuation shall receive of the county treasury
compensation the county may allow, which, how
y ever shall i'll exceed dollars day for tim
- engaged in the discharge Of his duties.


SEC Is. At the first court of pleas and quarter sessions
each county, held after the first day Of April in each year
the court shall annually appoint each captains district
s. justice the peace or freehoder of known skill an
proby to take the lists Of taxable Subjects the
appointed shall during term advertised at the cour
house. by the clerk should the fail to make such ap
pontments any justices of the peace of the count


may meet at the office Of the county court clerk on or be-
the first day of july and appoint the takers the list
Of taxabes and the clerk shall record such appointments


SEC. 10. Notices of all appointments of takers of ia
lists made, shall be issued Blythe clerk tn
sheriff. who shall them within ten days each appoin
al within the district at least days before
sing the places and times where and be will atten
days thus determined shall be between second Nor
day in July and first Tuesday in August.


N SEC 90 Should any person appointed take the list
taxables any cause become incapable to perform tn
duties, another shall be appointed by any justices
the peace of the county, to be notified by the sheriff TO


list Of taxabes. ''D9 pp''--''o SHA'' '"Ae "


SEC 2l if any person appointed to the vaIue
lands or to take the lists OF taxabes shall refuse wfu
fail to discharge the duties his appointment he shall
so deemed guilty Of misdemeanor


SEC % Every person appointed to take the list of taxs


bes, SHALL before he enters upon the dschage his


take the following oath administered by justice tn
peace A. B.. DC soemny swear that will well an