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![handle is hein.slavery/ssactsnc0284 and id is 1 raw text is: 1858-459.- OArt 24-25.
and 15th lines the words first volume of public acts,
and insert the words each of the volumes embracing both
the public and private acts. [Ratiffed the 16th day of
February, 1859.]
REVENUE.
Okap. 25. AN ACT ENTITLED REVENUE.
District board SECTION 1. Be it enacted by tLe Genera As8emly of t
liow appointed. State of Niort- Carolina, and it is hereby enacted by tite au-
thority of the earme, That at the first Court of Pleas and
Quarter Sessions for each county, held after the first day
of July, 1850, and at the same term every four years there-
after, the court shall appoint one justice of the peace, and
two freeholders, men of skill and probity, for each captain's
district in the county, who shall be styled the district board
of valuation of their respective districts. The clerk shall
issue a notice of his appointment to each man, within ton
days, and the sheriff shall serve the same within twenty
days after adjournment of the court. Should the court fail
to make the required appointments, or should, from any.
cause, a vacancy, occur, any three justices of the peace may
make the required appointments, or fill the vacancy.
Board to nscor- 2. This district board of valuation shall, as near as prac-
tain value.
ticable, 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 promises or otherwise.
May can and 3. In estimating the value, the board may call and swear
swear witness- witnesses to testify thereto, and they shall take into the es-
timate any fishery appurtenant thereto or used with the
land; also all mines of metal, stone or coal, or other mate-
rial discovered, or supposed to exist, whereby the price of
land is enhanced; also, all machinery and fixtures for man-
ufacturing or mechanical purposes, that have been erected
or used on the land. When a tract of land shall be in one
or more districts, the board of the district in which the
owner resides shall ascertain the value of the whole-tract;
and if the owner reside in neither of the districts, the board
28](ViewImageLocal?handle=hein.slavery/ssactsnc0284&div=1&collection=&method=preview&ext=.png&size=3)