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![handle is hein.ssl/ssnc0155 and id is 1 raw text is: 86 1796.
SAMUELASHE, At a GENERAL ASSEMBLY, begun and held at the City of Raleigh, on
Lsq. Governor. the twcnty-fifth Day of November, in the Year of our Lord One Thou-
sand Seven Hundred and Ninety-Six, and in the Twenty-first Year of the
Independence of the said State, Being the First Session of the said As-
sembly.
CRP. 1. An a? to ral/e a revenuefor the payment o/ite civil li and contingent harges ofgovernment for the
year one thoV and feven hundred and ninety-feven, and to amend the revenue laws in certain ca/es.
F The four fr/i fellions temporary.]
Lands to be V. And be it further enaled by the General feibly of the flate of North-Carolina, and it is hereby enac7ed by
advertised, the authority of the 2ine, That from anI after the paffing of this aa, it fi 1 not be lawful for any of the
Sheriffs in this flate, either by themfelves or their deputies, to fell lands for their taxes, until the fane
hath been firft advertifed for fale in the North-Carolina Journal, the State Gazette or the Fayettevile
Minerva, for the fpace of one month, and alfo in the county in which they are lituated, in manner .:s
heretofore required by law ; the whole of the expence attendant on which thall be chargeable on foch
lands, and thall be made accordingly ; in which advertifements (hall be mentioned the fituation of the
lands, the fireams near which or on which they lie, the eflimated quantity, the names of the tenant or
tenants in poffeflion if cultivated, and the name or names of the reputed owner or owners where the fune
can be afcertained : Provided, That no fale of lands by virtue of this ad fhall take place previous to the
firft day of Auguft in each year.
VI. [othervife providedfor by, 1798, 2.]
nutv ofSherifl VII. And be it further enahed, That no Slierif by hiimfelf or his deputy, fhall in any itfance demand
a double tax on lands, the reputed owner of which refides out of the county where fuch lands lie, unlefs
the fame fhall be atually fold to pay the taxes due thereon, and unlefs he thall have advertifed the fame
in manner aforefaid for three weeks, therein fpecifying that the fame has not been given in agreeable to
law; the expence whereof thall be chargeable upon the land ; in which cafes he thall be entitled to col-
lcd and receive a double tax, in cafe fuch lands were not given in or returned as taxable property : and in
all cafes of advertiling lands for fale for the payment of the taxes due thereon, which lands have not been
given in or returned on the lift of taxables, the real or reputed owner or owners of which refide out of
the counties where fach lands are fituated, and have no vifable perfonal property therein, the Sheriff in
cafe the tax thall be paid before the fale of fuch lands, fliall be entitled to demand and receive from fuch
non-relident owners, the fun of twenty thillings to his own ufe,- over and above the charges of advertis-
ing, as a compenfation and in confideration of his fervices and trouble in the bufinfs; and in cafe of delay
or refufal on the part of the reputed owner to pay the fame,. it fmall' be made, together- with the coft and
charges of advertifing, by the fale of fuch lands or fo much thereof as thall raife a fum fufficient.
VIII. And whereas the fine impofed by law on Sheriffs for not accounting for the taxable property not
lifted, is not fufficient to compel them to receive and account for all the taxes which of right they ought
<n receivirg to collea: Be it therefre enacted by the authority aforefaid, That it thall be the duty of each and every She-
tnt of taxables. riff, immediately on receiving the lift of taxable property from the Clerk of his county, to fet up at the
court-houlfe an advertifement informing the inhabitants of his county, that he has received fuich lift, and
holds it ready for infpedion, and requefting them to give him information of any lands, polls or other
taxable property in the faid county not given in ; and the Sheriffs receiving information of any lands, polls
or other taxable property not given in, and negleding or refuling to account on oath to the Comptroller
agrecably to law, fhall not only be fubjeded to pay the prefent fine.of one hundred pounds, but he or they
fhall be further liable to pay the film of five hundred'pounds, to be recovered in any court of record hav-
ing cognizance thereof ; one half to the ufe of the Rate, and the other half to the ufe of fuch perfon who](ViewImageLocal?handle=hein.ssl/ssnc0155&div=1&collection=&method=preview&ext=.png&size=3)