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An Act to provide a Revenue for the payment of the Civil List and contingent charges of Government for the year one thousand eight hundred and seventeen. 1816 3 (1816)

handle is hein.slavery/ssactsnc0032 and id is 1 raw text is: LAWS OF NORTH-CAROLINA, Anacted by a GENERAL qSErBfBLr begun and held at RALEIGH, on the eighteenth day of ovent- 181C. ber, in the year of our Lord one thousand eight hundred and sixteen, and in the forty-first year % s of the Independence of the said'State. WILLIAM MILLER, ESQUIRE, GO2'ElOR. CHAPTER I. ,In iAct to pruvide a Revenue for the payment of the Civil List and contingent charges of Govern- ment for the year one thousand eight hundred and stienteen. BE it enacted by the General Assembly of the State of North-Carolina, andit is herchy enact- ed by the authority of the same, That the Justices of the Peace appointed to take lists of tax- able property within the several counties of this state, according to the directions of the act of Manner o the General Assembly, passed in the year one thousand eight hundi ed and one, entitled ' An levying taxes. :ict to fix an uniform time for taking the lists of taxable property throughout the state and for enforcing the collection of the taxes,' shall after giving due notice thereof according to the di- rection of the before recited act, require each and every pers, n or persons liable to pay a land tax by lease or otherwise, to list each and every tract of land by him, her or them -holden with- in the county, stating the number of acres of each separate tt act, its local situation and its rea- sonable value, including the improvements thereon; and guardians of minors, lunatics and persons non compos mentis, shail in like manner list the lands of their wards and of such luna- Cuardians to tics and persons non compos mentis: and each and every person or persons li:ible and bound list the lands4 to list lands as aforesaid, shall return the said list upon oath or allirmation (as the case may be) of their wards. as it respects the quantity, and shail affix a vlue to each tract of land idjoding the improve- ments thereoi, contained in the said list not less than the value affixid to the same by the as- sessors appointed to assess the said iand under the last act of Congress, providing f. r the as- sessient of aw.ds of the United States: provided, nevertheless, that if any person or persons Standard e' shall consider himself or themselves aggrieved by the said assessment, he, she or they may assessment apply to the County Court of the County in which the said lands are situate, and upton mak- ing it appear to th. ,atisfactiun of said Court that the said ass-sament is unreasonable, the said Court may proce' d to correct the same; and in all cases where by reason of improvements made on the said lands since the said assessment was made, or by any other cause, the Justice receiving the said list shall be of opinion that the said assessment is below the real value \ef the said land with its improvements; he shall appoint two Freeholkirs acquainted with the said land, to value& the said land upon oath, aid such persons shall receive a compen- sation for their services, of one dollar each, for every tract of land by them valued, to be paid by the owners of said land, Provided the valuation made by the said persons shall exceed that returned to the Justice by the owner of the land, and in case the said valuation shall not ex- ceed that returned by the said owner, the compensation aforesaid shall be paid by the Coun- ty : provided that where a tract of land shall lie partly in two or more Counties, the person who shall be bound to list the same shall list the same in the connty where he or she resides, if he or she resides in either of the said counties, and if not then he or she may list the same in either of said counties. II. Be it further enacted, That if any person helding lands, or any guardian of a minor, Iu Double tax for natic or person non compos mentis, shall fail to list the lands which he is bound to list by this failing to give act, lie or she shall pay a double tax, to be collected by the sheriff out of his or her property,in. to be collected by distress or other mode heretofore used in such cases. I I. Be itfirther 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, ard val' tit- annexed, and return the same together with the list of other taxable property by them ta . to the Clerk of neturns to be the County Crurt at the next succeeding Court which may happen after the time prescribed madetoconip by law f>r t.Aking the lists of taxable property: And the Clerks of the several County Courts trolle. are hereby required, under the same penalties, regulations and restrictions as are already by law enjoined, to return to the Comptroller on or before the first day of September in each and every succecing year thereafter, an abstract of such lists, sheiwing the number of acres of land so listed, the valuation thereof, the valuation of town property, the number of white polls, of black polls, of wholesale stores, of retail stores, of retailers of spiritous liquors, of stud horses, ofjack asses, of gates and of every species of property separate and distinct, liable to pay a tax, and which shall be containrd in the said lists. IV. Be it further enacted, That in case any of the Justices of the Peace apprinted to take the lists of taxable property shall fail to take and return the same, according to the provisions aforesaid, it shall be the duty of the C unty Court to which the said return should have been made, to appoint some other Justice of th': Peace,whose duty it shall be to take the lists of tax. able property, in said district, and to make a return thereof to the succeeding County Court. V. Be it fjrther enacted, That the Clerks of the several County Courts shall within forty Clerks ruquir.. days after the Justices shall have made their returns, deliver to the Sheriff of their respective ed to fulrniish C'u -ties a fair and accurate copy of the returns made by the Justicrs as aforesaid, and in 'case r with of failure hereof, be under the same rules and penalties as are already prescribed by law, and the respective Sheriffs shall proceed after the first day of Aprilin each and every year, to col- lect the said taxes, and shall aocount for the same on or before the lirst (lay of October in each and every year, undet the same rules, regulations and penalties, as are now by law prescribed. VI. And be it further enact. d, That if any person owning lands in any County within this t, Digitized from Best Copy Available

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