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An Act to provide a Revenue for the payment of the Civil Lists and contingent charges of Government for the year one thousand eight hundred and sixteen, and to amend the Revenue Laws. 1815 3 (1815)

handle is hein.slavery/ssactsnc0031 and id is 1 raw text is: LAWS OF NORTH-CAROLINA ,Enacted by a Otnerat WX$elbTil begun rAnd held at RALEIGN, on the twentieth day of November, in the year of our Lord one thousand eight hundred and fif. teen, and in the thirty-ninth year of the Independence of the said State. HILLMAM hILLER, ESQUIRE, GOVERNOR. CHAXPTER I. An Act to provide a Revenue for the payment of the civil Lists and contingent charges of Government for the ycar one thousand eight hundred and sixteen, and to amend the Revenue Laws. Be it enacted by the General Assembly of the State oJ Aorth. Carolina, and it is hereby enacted by the authority of/the same, That the Justices of the Peace appoint- ed to take the lists of taxable property within the several counties of the statv ac- cording to the directions of the act of the General Assembly passed in the year one thousand eight hundred and one, entitled An act to fix an unifbrm time for surrer one taking the list of taxable property throughout the state, and for enfoicing tle col- I arcl lection of the Taxes, shall, after giving due notice thereof, according to the di- rection of the before recited act, r( quire each and every p rson or persons liable to pay a land tax, either by lease or otherwise, to list each and every tract of land by- him, her, or them holden within the c unty, stating the number of acres of each se- parate tract, its local situation and its reasonable value. including the improvements thereon ; and where the dividing line between two counties runs through any tract dle lano of land the owner of the said land may list the same in either county; and it shall be the duty of guardians to list the lands of their wards being minors, and also the duty of guardians of lunatics, and persons non compos meptis to list the lands belonging to such lunatics and persons non compos mentis; and anty person holding lands, or Guardians to any guardian of a minor, lunatic, or person non compps nhentis, who shall fail to list list the landses the lands which he is bound to list by this act, shall pay a double tax, to be collect- their wards. ed by the sheriff out of the pro perty of the person bourd to list the said lands, by distress or other mode heretofore used in such cases. I. And be it further enacted, That the Justices appointed as aforesaid shall make out a fair copy of the list of lands by them taken, with the number of acres and valuation annexed, and return the same together with the list of other taxable .Justices to property by them taken, to the Clerk of the county Court at the next succeeding' court which may happen after the time prescribed by law for taking the lists of tax- able property ; and the clerks of the several county courts are hereby required un- der the same penalties, regulations and restrictions as are by law already enjoined, to return to the comptroller on or before the first day of September in each and e- Who are to very succeeding year thereafter, an abstract of such lists, shewing the number of a- make returns to thle Corop cres of land so listed, the valuation thereof, the vt luation of town property, the trlloer. number of white polls, of bl. ck polls, of wholesale stores, of retail stores, of retail- ers (if spiritous liquors, of stud-horses, of jack-ahses, of gates, and of every species of property separate and distinct, liable to pay a tax, and which shall be contained in the said lists. III. And be it further enacted, That in case any of the justices of the peace ap- pointed to ta. e the fists of tax..ble property shall fail to take and return the same, according to the provisions aforesaid, it shall be the duty of the county court to In cases ot which the said teturn should have been made, to appoint some other justice of the faiure. peace whose duty it shall be to take the lists of ti xable property in said district, and to make a return thereof to the succeeding c,:unty court. IV. ,ind be it further enacted, That the clerks oi the several county courts shall, ivithin fortI lays after the Justices sh 11 have nide their returns, deliver to the she. riff of the county a fair and actuate cop'y of the returns made by the justices as a- Clerks to far. fom esaid, and in case of failui e thereof, be under the same rules and penalties as are nash simrils already prescribed by Law, and the respective sheriffs shall proceed after the first rretumlsi day of April in each and every year to collect the said taxes, and shall account for the same on or before the first da) of October in each and every year under the same rules, regulations and penalties as are now by law establihed. V. Andbe itjurther enacted, That it .ny peison owning lands in any county within this state, or any non-resident, either by himself or agent shall fail to returr, Digitized from Best Copy Available

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