BEVJ5NUE LAW—18G2-G3.
AN ^CT ENTITLED " REVENUE."
Section' 1.PPe it enacted by the General Assembly of the
Stale of NoPth Carolina, and it is hereby enacted by the au-
ihority i^th^ame, That an ad-valarem tax of two-fifths of tax of two-e'a
one per cent, be levied for the support of the State Go- fifths of one p«
vernment, the payment of its debts, and the promotion of
the general welfare, upon the assessed cash value of the fol-
lowing subjects, to wit:
(1) Keal Estate in this State.
(2.) Ah*slaves in this State (excepting such as the Coun- stares to be
t ' t&x&ti R-ccorct-
ty Cdurts may have exempted, or may hereafter exempt ing to value,
from taxation on account of bodily or mental infirmity,) to
be taxed according to value, which value is to be ascertain-
ed by^fhe^same persons who assess the value of lands.
(3)< M6ney due from solvent debtors, or on hand, or on Motuyrdueor
deposit with individuals, or in the banks, or other corpora- on haa *
tions, Provided, That Confederate and State Treasury
NoieS shall be considered money, and Provided further y
that the person listing his money on hand and at interest,
shall be allowed to deduct debts owing by him as principal,
and also as surety, where the principal is insolvent.
(4) Money invested in manufacturing and steamboat cor- Money ii»-
porations or companies, according to the shares as fixed by p^lfou" IT'
the charter ; if the shares be in a corporation, and if there
be no incorporation then upon the amount invested; also
money invested in county bonds, or State bonds, issued
since the 23d of February, 1861; also money invested in
every species of trade and traffic, not otherwise taxed
herein.
" (5) Household and kitchen furniture, owned by any in- Household
dividual above the value of two hundred dollars, excepting
articles of furniture hereinafter specifically taxed.
2
Revenue Law.—1862-61
fi)rLsIfe.Stwk (6) Horses, mules, cattle, hogs, and other live stock rais-
ed or kept for sale, and not for use by the owner, sub-
ject to the further exceptions and exemptions hereinafter
set forth.
t,j5jj£* '#nd CO cotton and tobacco^ except that which is owned by
sjecn'ation. the producer, or has been purchased by the owner for his
own use, or that of his family,or dependents ; and further,
except such cotton as may have been purchased by any
person or corporation for the purpose of manufacturing,
jPffaided, that no more cotton held by a manufacturer,
abaU exempt from this tax, than is needed for the con-
sumptfic# of one year.
' EiesapMoa. Sec. % 'j?ho following property shall be exempt from tax-
ation, to wit; All lands or other property belonging to the
Confederate JSitatee, or this State, or to any County in this
State, or to the University, colleges, or other institutions of
learning ; all town halls, market houses 'and other public
structures, and -edifices, parson ages, and all lots or squares
kept open for health, use or ornament, belonging to any
city, town or village; all churches and chapels set apart and
appropriated to the exercises of Divine worship, or to the
propagation of the Gospel; and such land or other property
as may be set apart and kept for agricultural societies,
grave-yards belonging to,churches., and all other public
structures and other property set apart and used for the
support and comfort of the jppor and afflicted; meehan-
jcal and farming tools, books., wearing apparel, and arms
ibr muster, and boats, canoes, notes or sums of the value of
. one hundred dollars or less.
Fraperty aot jSe:g. 3. The property hereinafter taxed at a higher rate
^.sed two- than two-fifths of one per cent, shall not be liable to the tax
&&U of 1 per \ , ,, , ,
cent, to be hat-,©f two-fifths of one per cent., but shall be listed separate
separately. _ _ .
therefrom.
m . Sec. 4. Every dollar of nett dividend P* profit not prev'i-
Pmdends * . ' . * ^
.tad profits, .ously listed, declared, received or due, op or before the first
day of April in each year, upon money or .capital invested
in shares in the Bank of Washington, the Merchants Bank
of Newbern, the Bank of Wadesboro', the Bank of Fayette-
ville, the Commercial Bank of Wilmington, the Farmers'
Bank of Rorth Carolina, the Bank of .Charlotte, and the
Revenue Law.—1862- 63.
Rank of Yancey ville, shall pay an annual tax of eight cents,
but the same shall not be subject to any county tax.
Seo. 5. The stock or interest held by individuals in all til
-corporations or business shall be listed among the individual counties where
. . . the owners r«-
property of the holders m the counties where they respect- side,
ively reside.
Seo. 6. The taxes shall be annually collected, and paid whenooi-
* i6cicu ftnei1 t3
as follows: First, to the sheriffs, on all property and sub- whom paid,
jects of taxation required to be listed as per schedule A.—
Secondly, to the sheriffs on all property and subjects of tax-
ation, which are not required to he listed, but an account of
which is to be rendered upon oath to the sheriffs and to the
Treasurer of the State as per exhibit C.
Sec. 7. At the first Court of Pleas and Quarter Sessions District boar*
for each county, held on or before the first Monday in and
March, and at the same term every two years thereafter, Pomted-
the court shall appoint one justice of the peace and two
free-holders, men of skill and probity, for each Captain's
district, or for each school district, at the option of the
court, 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 five days after adjourn-
ment of the court. If the court shall fail to make the' re-
quired appointments, or should from any cause a vacancy
occur, any three justices of the peace may make the re-
quired appointments or fill the vacancy.
Sec. 8. This district hoard of valuation shall, as near as board u, as-
practicable, ascertain the cash value of every tract of land, £due.n emh
or other real estate with the improvements thereon, situate
in their district, and also the cash value of every slave re-
quired to be listed for taxation in their district, either by
viewing the same or otherwise.
Sec. 9. In estimating the value, the board may call and may can
• (.i -t 1 n -i • swear wit-
swear witnesses to testity thereto, and they shall take into nesses.
the estimate' any fishery appurtenant thereto, or used with
the land ; also,- all mines of metal, stone or coal, or other
material discovered or supposed to exist, whereby the price
of land is enhanced; also all machinery and fixtures for
manufacturing or mechanical purposes, that have been
erected or used on the land. When a tract of land shall be
4
REVENUE LAW.—1S62-6S.
Owner or
egent to fur
nisb list.
Refusal to
crake i;ata.
Town lots.
Oath.
in one or more districts, tlie board of the district in whielj
the owner resides shall ascertain the value of whole tract,
and if the owner resides in neither of the districts, the boari
of the district in which the larger part may be, shall ascer.
tain the value of the whole. ]
Sec. 10. The owner of the land or slaves, or if he be 9]
non-resident, his agent shall furnish the district board withj
a list, including land entries, setting forth, the separate tractsj
and also the several contiguous bodies or tracts of lafnd
owned by him in the district, together with the names 0i
the water courses, or other noted places on or nearest to
which they may be situated, and the number of acres in
each separate tract or contiguous body of land, and also the
names, ages and number of slaves he may be bound to list.
Sec. 11. Town lots shall be listed separately, and each lot
be numbered according to the plot of the town; each sepa-
rate body or tract of land, and each town lot shall be
separately and distinctly valued and returned.
Sec. 12. The district boards shall, in each case, administer
the following oath to the persons furnishing the required
list: You, A. B., do solemnly swear, that the list by you
furnished, contains a full and fair statement of every tract
of land and town lot and slaves in this district, for the taxes
of which you are liable, either in your own right or 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. 13. If any person shall refuse to furnish the list
required above, or to take the oath prescribed in the pre-
ceding section, he shall be guilty of a misdemeanor, and
the justices of the peace of said board shall bind him over
to_appear 'at the next term of the Superior Court of the
county to answer the charge, and on conviction or submis-
sion, he shall be fined at the discretion of the Court.
von rev( Sec. 14. When the owner of the land and slave or slaves,
or if he be a non-resident of the State, his agent be not a
resident of the district where the land is situated and the
slaves required to be listed, the required list with affidavits
of the same import as the above required oath subscribed
and sworn to before and certified by a justice of the peace,
Revenue Law.—1862-'63.
may be transmitted to the district board of valuation, and
if received, before the board shall be ready to value the
land and slaves contained in the list, such list shall be re-
ceived as though tendered and sworn to by the owner or
agent in person.
Sec. 15. When the board of valuation are not furnished noyf^i^d'i
with a list sworn to as above required, or the owner or agent
refuses to answer to the correctness of the statements as to
the number of acres contained in any tract of land, they
may procure a county or other surveyor and have the same
surveyed ; and the surveyor may recover the amount of his
fees and all expenses out of the owner of the land, before a
justice of the peace by warrant or attachment, and the
board may examine witnesses on oath as to the number and
description of the slaves.
Sec. 16. The district boards of valuation shall, as soon as Boards to
practicable, after their appointment, proceed to value all aS'ljy Tfirst
real property and slaves required to be listed in their re- Aprils °f
epective districts as above directed, complete the list by the
first Monday of April after their appointment, and annex
the following affidavit subscribed and sworn to before a
justice of the peace, who shall certify the same: We do Affidavit,
solemnly swear that we have diligently enquired and do not
believe that there is any real property or slaves required to
be listed in' the district of 1— county subject to
taxation, that is not entered and valued in the above list;
and the foregoing valuation is in our judgment and belief
the actual value thereof in cash, and that in assessing the
same, we have endeavored to do equal justice to the public
and to the individuals concerned, so help us God. This list
and valuation shall remain in the hands of the justice of the
peace of the board, and be open to the inspection of any
one who wishes to examine it until returned as hereinafter
directed.
Sec. 17. On the Thursday subsequent to the first-Monday Justices fc*
of April, after the appointment of the district boards of
valuation, the persons who were appointed as justices of the
peace to be members of the different district boards, shall
meet at the court-house and organize themselves into a
county board of valuation by electing by ballot one of their
6
Revenue Law.—1862-'63.
members chairman and another secretary. In case a jus-
tice of the peace of any district board, from any cause, can-
not attend, the elder of the two members of the board shall
take his place.
K^fkTrettjrn of ®EC* 18. To this county board of valuation shall the dis-
trict boards of valuation make returns of their lists. The
board shall carefully examine and compare all the lists*, and
if, in their opinion, the real property and slaves throughout
the county shall not have been assessed by a uniform stand-
ard of value, they may re-assess any district, or any sepa-
rate tract or tracts or lots of land, and also any slave or
slaves.
When valued Sec. 19. If any one deem that too high a valuation was
too high. slave, or slaves, he may apply to the
county board of valuation for redress, and they shall duly
consider the case, and decide as in their judgment is right;
the board may call, swear and examine witnesses, or in per-
son view the land or slaves about the value of which they
are in doubt.
Quorum. Seo. 20. Two thirds of the entire number of the mem-
hers composing the county board of valuation shall form a
quorum for the transaction of business, and the decision of
a majority of the members present shall stand as the de-
cision of the board.
When valued Sec. 21. If in the opinion of the county board of valua-
tion, any tract or tracts of land, or town lots, or slave or
slaves have been assessed at too low a value, they shall
make lists of such tracts, or lots and slaves, and post them
on at least two conspicuous places in the court house, at
the time of their adjournment. After they shall have ex-
amined and compared the lists, heard the complaints of all
who may feel themselves aggrieved by the valuation of
their property, the board shall post the lists as above re-
quired, and adjourn until the fourth Monday of April,
when they-shall again meet at the court house, hear the
complaints of all who may feel themselves aggrieved by
their former action, as by the original valuation, and decide
each case as to them may appear right; and from this(de-
cision there shall be no appeal.
Sec. 22. When the conntv boards of valuation shall have
too low.
Revenue LAW.—1862-6S.
7
performed the duty on them imposed, they shall return the
lists received of the district boards of Valuations, as by them eierk.
revised and corrected, to the clerk of the county court, be-
fore whom they shall subscribe and swear to the
following affidavit antiexed to the list returned: "We sol-
emnly swear that the foregoing lists have been carefully
examined and compared, and in our judgment and belief
they do, as now corrected, exhibit the actual cash value of
every tract or lot of land in this county, With the improve-
ments thereon and privileges thereto attached, and of the
slaves required to be listed in this county; and in the dis-
charge of our duties, we have endeavored to do equal jus-
tice to the public and the individuals concerned, so help lis
God."
Sec. 23. Each member of the county and district boards compeesa-
of valuation shall receive out of the county treasury such 1
compensation as the County Court may allow, not exceeding
three dollars per day, for the time he may have been engaged
in the discharge of his duties.
Sec. 24:. At the first Court of Pleas and Quarter Sessions
of each county, which shalh be held on cr after the first tinted.0*
day of January in each and every year, except in cases
wherein a special Court is hereinafter provided for, the
Court shall appoint for each captain's district or for each
school district, at the option of the Court, a justice of the
peace or a freeeolder of known skill aud probity, to take the
lists of taxable subjects, and the names of such takers of
the tax lists, with their respective districts, shall, during the
term, be advertised at the court house by the clerk.
Sec. 25. If the Court shall fail from any cause to make vacancies-
such appointment, any three justices of the peace of the howfille<i-
county may meet at the office of the clerk of the County
Court, on or after the first Monday of April, and appoint
the takers of the tax lists for the county, or supply any
vacancy arising from death or incapacity to act, and the
clerk shall record the same.
Sec. 26. The clerk shall issue notice of all appointments Clerks ten®
of takers of tax lists as soon as made to the sheriff, who lists"*
shall serve them within ten days upon the appointees,
whose duty it shall be to advertise at their several places
8 Revenue Law.—1862-63.
in their respective districts at least ten days before the time
of listing the places and times, when and where he will
attend for the purpose of receiving the list of taxables,
which lists he shall take during ,the last twenty working days
in April; they shall perfect their lists and return them to
the clerk of the county court on or before the second day
of May. ,
°r Sec. 27. If any person appointed to take the lists of taxa-
bles shall refuse, or willfully fail to discharge the duties of
his appointment, he shall be deemed guilty of a misde-
meanor.
Oath. Sec. 28. Every person appointed to take the lists of taxa-
bles before he enters upon the duties of his appointment,
shall take the following oath, to be administered by any
justice of the peace, to-wit: I, (A. B.,) do solemnly swear
that I will perform all my duties as taker of the tax lists for
the district for which I have been appointed, according to
my best knowledge and ability, so help me God.
Ownertofur- Sec. 29. It shall be the duty of every one liable to pay
nish written . . j. . j* . • . i •
)i8t®ftaxabies. tax, residing in any district, or having property therein
liable to taxation, at the time and place appointed by the
taker of the lists, to furnish him a written list of his taxa-
bles, mentioned in section first of this bill and in schedule
A, hereafter set forth, setting forth the number of acres of
land he is bound to list, on what waters situate, the valna-
tion of each tract of land, and the number, ages and value
of his slaves, as assessed by the board of assessors next
preceding the time of listing, and any other slaves subse-
qnently acquired, and his estimate of value of such articles,
or subjects of taxation not mentioned in the first section of
this act, as are taxed ad-valorem; and such listing and valua-
tion shall have reference to the property owned and the
subjects of taxation held by the tax-payer and its value on
the first day of April next before the listing thereof, and
the taker of the tax list shall administer to the person fur-
Oath. nishing said list the following oath: You solemnly swear
that the list by you furnished contains a full statement of
all the property and subjects of taxation which yon are
bound to list either in your own right or in right of any
other person, and that the property valued by you is not
Revenue Law.—1862-'o3.
0
worth more in cash than the valuation annexed, to the best
of your knowledge and belief: Provided. however, that in .Special pre-
i 11 /.i i. i ii i i vision for IttS.
the year 1863 the taker ot the tax lists shall not take the
lists of lands and slaves, but they shall be ascertained by
the clerk of the county court, and entered by him on the
tax list to be furnished to the sheriff or tax collector, from
the lists of the assessors, and after the year 1863 and until
another assessment of slaves, they shall be listed at the same
valuation, Provided, however, that when the tax lister shall
make oath in writing that any slave has become greatly
impaired in value by reason of disease, or other bodily or
mental infirmity, he may list such slave at such price as he
may state on oath is the then present value of such slave,
and where a slave shall have been acquired after the assess-
ment, the person listing shall list him at the same value at
which he was listed by his former owner if known to him,
and if not known to him, he shall file a written affidavit
stating his cash value on the first day of April preceding
such listing, and as to the slaves born after the assessment,
the lister shall be required to state on oath their cash value
on the first day of April preceding, and they shall be listed
accordingly.
Sec. 30. Every taker of the tax lists shall be allowed such Compeosa-
compensation for his services as the county court may, in its
discretion allow, to be paid out of the county treasury.
Sec. 31. Every taker of the tax list after the year 1863,
shall be furnished by the clerk of the county court, with a nished lists by
fair copy of the return made by the last board of valuation the clerk'
of the real estate and slaves in his district, and with the ne-
cessary printed form of tax bill to be furnished by the Comp-
troller, under the provisions of this act.
Sec. 32. The comptroller at the public cost, shall have ^ TheComp-
prepared and printed, as they may be needed, forms of tax lists pre-
tax lists, with all the articles and subjects of taxation to be Pared*
listed by virtue of this act, mentioned separately over the
heads of parallel columns, in which the amount or quantity,
or description of each article or subject to be listed, is to be
set down ; and he shall annually furnish to each county
court clerk, for the use of the county revenue officers, such
other blanks as he may deem necessary.
10
Revenue Law.—1862-63.
*^i>w..take!? Sec. 33. The taker of the tax list shall set down each ar-
80311 proceed* 9 ^ f _ • «
tide or subject in its proper column against the name ot
the person listing, arranged in alphabetical order, and re-
turn the same to the clerk of the county court as required
in section 8.
Oath. gEC. 34.. jT1 the return of said lists the tax lister shall an-
nex the following affidavit: " I solemnly swear that 1 have
diligently inquired, and have no just reason to believe that
there is any property or other subjects of taxation in my
district, not entered and valued, (where the same is requir-
ed to be valued by the owner) in the above list, with the
following exceptions, (here enumerating the exceptions) so
help me God."
The clerk to * gEC. 35. The clerk of the county court annually, on or be-
fistaVeto1 thetax fore the twenty-fifth of June shall deliver to the sheriff of
25thof June.6 the county a fair and accurate copy of the tax lists, (insert-
ing therein) for the year 1863, the land and'slaves, from the
list returned to him by the assessors, in alphabetical order,
which contain the public tax, or tax payable to the public
treasurer, and the taxes payable to the county court. It
shall set forth the separate amount due from each subject of
taxation, and extend the aggregate amount due from each
person in columns ; and if any clerk shall fail to furnish the
sheriff at the time prescribed with such copy, he shall be
deemed guilty of a misdemeanor, and the sheriff shall in-
form the grand jury thereof.
The clerks to gec. 3g. The clerks shall record the returns at length,
make record. # °
made by the takers of the tax lists in alphabetical order,
keeping the return of each district separate from the
others.
cierk to re- gE0- 37. The clerk on or before the first day of August
turn an ab- J °
stract to the in each year, shall return to the comptroller an abstract of
Comptroller. same, showing the number of acres of land, and theip
value, and the value of town lots, and the number of white
and free black polls, the number and value of the slaves
separately, and specify every other subject of taxation, and
the amount of State tax due on each subject, and the amount
of the whole; at the same time the clerk shall return to the
comptroller an abstract of the poor, county and school taxes,
paid in his county, setting forth separately the tax levied on
Revekue LAW.—1S62-'6S.
11
each poll, and on each other subject of taxation, and also
the gross amount of taxes imposed for county purposes.
Sec. 38. If any clerk shall fail to perform the duties pre-
scribed by the preceding section, or shall fail to return to
the comptroller a copy of the sheriff's returns made, sworn
to and subscribed as required in section —— of this act, he
shall forfeit and pay to the State one thousand dollars, to be
recovered against him and the sureties of his official band
in the superior court of "Wake county at the term next after
the default, on motion of the Attorney General, and it shall
be the duty of the comptroller to inform the Attorney Gen-
eral of such default.
Sec. 39. For services of clerks in relation to taxes where . compeim-
tioa.
no fees are specially provided for in this act, they shall be
paid by the county courts such sums as said courts may
deem reasonable and just.
Sec. 40. The sheriff shall forthwith proceed to collect said depnf.v sher~
taxes, and when he shall collect by his deputies, who are
not sworn as others, such persons shall, in open court, or
before a justice of the peace of the county, take an oath
faithfully and honestly to account for the same, with the
sheriff or other person authorized to receive them,
Seo. 41. The sheriff shall give to each tax-payer one receipt Receipt?,
for the amount of his taxes, specifying how much is for State
taxes and how much for county taxes.
Sec. 42. If any sheriff shall die during the time appointed
for collecting taxes, his sureties may Gollect them, and for
'that purpose shall have all the powers of collecting the same
of the collectors and tax-payers, which the sheriff would
have had, and shall be subject to all the remedies for col-
lection and settlement of the taxes on their bond or other-
wise, as might have been had against the sheriff if he had
lived.
Sec. 43. The sheriff and (in case of his death) his sureties tlTimetfor set"
shall have one year and no longer from the day prescribed
for liis settlement and payment of the State taxes, to finish
the collection of all taxes; but this extension of time shall
not extend the time of the settlement of the taxes.
Sec. 44. The sheriff shall collect the taxes as they are set
down in the list, and moreover, shall collect of all persons
12
REVENUE LAW.—1862-'63*
mne!?* accord- w^ose tables are not listed, double the taxes imposed on
jug te the lists, the same subjects ; and as to any land not listed, which
may not have been assessed at the last assessment, the same
ip estimating the double tax, shall be deemed to be of the
value by the acre, of the highest valued tract adjoining
thereto ; and as to any personal property not listed, herein
taxed according to value, the sheriff may call on a justice
of the peace of the vicinage, who shall value the same and
put his valuation in writing, and the sheriff shall collect a
double tax on such valuation.
sheriff to ad- Sec. 45. Immediately on receiving the tax list, the sheriff
shall advertise the fact, and that he holds them ready for in-
spection. He shall also request therein, ..all persons to im
form him of any taxables which are hot listed ; for the more
efficient collection of the taxes, the sheriff at any time, from
the deli very to him of the lists, till the first day of October,
in the next year may, and if there be need, shall distrain
and sell the property of the tax payer to satisfy the same,
selling firstjhis- personal and then his real estate.
Sec. 46* In each case in which the sheriff collects by
distress, he shall be entitled to an extra compensation of
forty cents, to be collected with the tax.
Sec. 47. If any person liable for taxes on other subjects
than land, shall [be] about to remove from the county, after
listing time, and before the period for collection, the sheriff
shall make affidavit thereof before the clerk, and obtain from
him a certificate of the amount of such person's tax, and
forthwith collect the same.
Court to is- Sec. 48. If any person be liable for taxes in any county
t«hainca«es.in wherein he shall have no property, but shall be supposed
to have property in some other county, and will not pay
his tax, the sheriff shall report the fact to the county court
held next after the first day of October, and thereupon the
court shall direct the "clerk to issue a fieri facias to the
sheriff of that county, returnable to the court whence it is-
sues for such tax, and the cost of process and executftg the
same, which the sheriff shall execute in the manner of writs
of execution in other cases, and the tax collected thereon,
shall be paid to the clerk of the court, and by him paid to
the sheriff to be accounted for as other taxes.
Tertise.
Compensa-
lion. K
Persons
about to re-
more.
Revenue Law.—1862-63. 13
Sec. 49. The sale under distress of personal estate for taxes ,Sale®to.b®
r advertised.
shall be advertised ten days previous thereto, at three pub-
lie places in the district wherein the delinquent tax payer
shall reside, and if he reside not in the county then in the
district where the taxables were or ought to have been listed;
and the amount of tax shall be stated in the advertisement.
Sec. 50. The sale of land for taxes due thereon, shall be veft"sfngf^^
made under the following rules : for taxes.
(1) The sheriff shall return to the court of pleas and Sheriff to
quarter sessions of his county, held next after the first day the comity"
of January, a list of the tracts of land which he proposes court'
to sell for taxes, therein mentioning the owner or the sup-
posed owner of each tract, and if such owner be unknown,
the last known or reputed owner, the situation of the tracts
and the amount of taxes for which they are respectively to
be sold, which list shall be read aloud in open court, record-
ed by the clerk upon the minutes of the court, and a copy
thereof shall be put up in some public part of the court
house.
(2) The county court shall order the clerk of the court to The court to
... i i j • . , n order clerk to
issue notice to every person whose land is returned as atore- notify, &c.
said ; and a copy of the notice shall be served by the sheriff
on the owner or agent and returned to the next- county
court; and if the owner be a non-resident, the clerk shall
publish the same in some newspaper printed in the State, in
which advertisement shall be mentioned the situation of the
land, the streams on or near which it lies, the estimated
quantity, the names of the owners, where they are known,
and the names of the tenants of the same.
(3) The sales shall be made within the two terms next when re-
succeeding the term when the returns are made of lands to made.&re i>6
be sold, and at such place in the county as is directed for
the sale of land under execution ; and the whole expense
attendant on the advertising and sale shall be chargeable on
the lands and raised at the sale.
(4.) The whole tract or contiguous body of land belonging The who e
to one delinquent person or company, shall be set npffor tractt0be!>0' '
sale at the same time, and the bid shall be struck off to him
who will pay the amount of taxes, with the expenses afore-
said, for the smallest part of the land.
14
REVENUE LAW.—18C2~'63.
The sheriff to
return a list of
tracts sold. .
Failure of
sheriff.
The lands of
infants, Ac.,
not to he sold.
Owner may
redeem.
If not re-
deemed, what
to be done.
(5.) At the second terra next succeeding the term when
the returns are made of lands to be sold, the sheriff shall
return a list of the tracts actually sold for taxes, the quantity
of the tract bought and to be laid off, the name of the pur-
chasers and the sum paid to the sheriff' for taxes and charges,
which list shall be read aloud by the clerk in open' court,
shall be recorded in the minutes of the court, and a copy
thereof shall be put up by the clerk during the term in
some public part of the court house.
Sec. 51. If any sheriff or clerk shall fail to perform any>of
the duties prescribed in sections 47 and 48 of this act, he
shall forfeit and pay to the person aggrieved one hundred
dollars, and he and his sureties shall moreover be liable for
all such damages as any person may sustain by reason of
such default.
Sec. 52. The land of an infant, lunatic, or person -non
compos mentis, shall not be sold for taxes, Provided, how-
ever, that when land may be owned by such persons in
common with another or others, free of such disability, the
♦share-or interest of the person so free, shall be subject to
be sold for the taxes due on the whole tract; but before
setting apart the quantity bid off, the purchaser, by petition,
shall cause the tract to be divided, among the tenants in
common, and the share or interest of the defaulting tax-
payer being set apart, the purchaser may proceed to lay off
on such share the quantity by him bid off' and secure the
title as before provided ; and the time necessarily employed
in procuring such division shall not be reckoned against
the purchasers., >
Sec. 53. The owner of land sold for taxes under section
50 of this act, his heirs, executors or administrators or any
other person for them, may redeem tlie same from the pur-
chaser, at any time within one year after the sale, by pay-
ing or tendering in payment to the purchaser or to the
county court clerk of the county where the land lies, the
full amount paid to the sheriff and twenty-five per cent
thereon.
Sec. 54. If the land so sold, shall not be redeemed within
the period aforesaid, the purchaser may, at the end of that
time, select the quantity of land struck off to him out -of
Eeyentte Law.—1862-'Co,
15
any part -of the tract or body, of wbicb the same was bid
off, the said quantity to be laid off in one compact body as
nearly square as may be, and adjoining to some of the out-
lines of the whole tract or body of land.
Sec. 55. Within one year after the time of redemption g The pureha-
shall have passed, the .purchaser, at his own cost, his heirs, iandTui veyel
executors or administrators, (©r any of them, may procure t;meVr'Te-he
the quantity bid off to be surveyed by the county surveyor, demptl0a-
who shall make out and certify, under his hand, a fair plot
of the survey, with the .courses and distances fairly and truly
set forth, and if the county surveyor., on request, shall fail
to make such survey and plot, then any other surveyor may
make and certify the same.
Sec. 56. The sheriff on. being presented with such certified The sheriff to
, . i . i pi. PI . i make a 1lle> jf
plot, within the year after the ti,uie of redemption is passed, sold by him.
shall convey to the purchaser the land therein contained.
Sec. 57. When by any provision of the law, any sheriff ca^s.leinolher
or officer other than the person who sold for the taxes, shall
be authorized to execute a conveyance for the land, the
purchaser shall apply to the county court, and on showing
to the eourt that such purchase has been made, and the
price paid to the sheriff who sold, and that he has paid the
other taxes since accruing thereon, the court shall direct
the present sheriff to execute a deed on the purchaser's
producing to him a certified plot and survey as is provided
for in sections 55 and 56 of this act.
Sec. 58. The purchaser of land, sold for taxes, under sec- Purchasers
tion 50 of this act, shall be considered as taking and holding UQ ei Sec' 50'
the same subject to all the taxes accrued from the first day
of April in the year preceding the purchase.
Sec. 59. If any county surve3'or, being required within Forfeit of
two months after the survey may be lawfully made, to sur- ®eyorf s"r
vey the land bid off at sale for taxes, shall wilfully fail to do
so within four months after such request, he shall forfeit
and pay to the purchaser, or his executor or administrator,
one hundred dollars.
Sec. 60. If no person will bid a less quantity than the When to be
whole land, for the taxes, the bid shall be deemed the bid oHhe stateb'd
of the State, and the land shall be struck off to the State as
the purchaser, and the sheriff shall report in writing to the
Revenue Law.—1802-'63.
county court at the time he returns the list of lands sold for
taxes, what and whose lands are thus struck off to the State,
describing them particularly, which report shall be recorded
on the minutes of the court, and-thereupon the title of said
lands shall be deemed to have been vested in the State from
the time of purchase.
V5»« clerk to Sec. 61. The clerk shall, within twenty days after the.
maraud certi- ■ 1 , i 0, .
fy two copies, return of the shenn s report ot the land sold to the State,
make and certify two copies thereof, one of which he shall
transmit to the comptroller and the other deliver to the
sheriff, (or his sureties when they act) who shall deposit the
same with the Secretary of State, to he by him recorded, and
the secretary shall grant to the sheriff a certificate, setting
forth what and whose land and the quantity and value
thereof, have been sold for the taxes and struck off to the
State.
Penally for sE0> 62. If any sheriff or other person authorized thereto,
mt making re- , ,, .. . ^ ,
turn. shall sell tor taxes and strike on any land to the State, and
shall fail duly to report the same to the county court, or to
duly obtain and deposit a copy thereof uith the Secretary
of State, the comptroller shall, in his report to the treasurer,
charge such sheriff (or other person acting in his stead) with
the sum of two thousand dollors, and the treasurer shall
recover the same as an nnpaid tax.
redeemed. Sec. 63. Lands bid off for the State may be redeemed in
like time, and under the same rules and regulations as those
purchased by individuals, except the payment (which shall
bo double in amount of all taxes for which they were sold)
shall be made to the treasurer, and on his certificate thereof
the Secretary of State shall, on being paid his fees issue a
grant to the original proprietor, his heirs or assigns, and
at the same time shall certify the payment to the eom'p-
troller.
tryi'able to cn* Sec. 64. Lands bid off for the State, shall, as to the per-
son for whose tax the same is sold, his heirs or assigns, be
liable to be entered as vacant lands, subject, nevertheless,
to the right of redemption within the time prescribed.
r^ortties may ®E0, 65- When land shall be sold for its tax, and the
sheriff shall die, or otherwise become unable to report his
sales,Jiis sureties may report the same within the time pre-
Revenue Law.—1862-'63.
IT
scribed, and shall proceed as to the land bid off bj the State,
in the same manner as the sheriff might.
Sec. 66. When any person shall sell his real property,
and shall have no estate within reach of the sheriff, to satis-
fy the taxes due from him on any subject of taxation, the
real property shall be bound for all such taxes.
Sec. 67. Every conveyance made by any deceased per- conveyance
to &?oid
son, with the fraudulent intent to evade the collection of void,
any taxes by this act imposed, shall as against the State
be void, and the taxes shall be chargeable at the suit of the
State of North Carolina, on the property conveyed in the
hands of vendees, donors and assignees. .
Sec. 68. If the sheriff, or other person shall discover that lands not
any land has not been assessed, he shall make it known to
the county court, whereupon a board shall be appointed to
assess the same, who shall proceed in the manner herein
provided, and the court shall ascertain the amount of tax
which, within the ten preceding years, the land has been
liable for but not paid, and the sheriff shall be ordered
forthwith to collect treble the amount with interest, of all
such tax, by distress or otherwise.
Sec. 69. It shall be the duty of the sheriff to inform the . sheriffs to
attorney general, and the solicitors of the State, for the cir- ney Genets,
cuits and counties, concerning all omissions by tax payers, &c'
done in their respective counties to defraud the State of its
revenue ; and the attorney general and solicitors for the State
for circuits, upon information or good cause of suspicion,
that any person has wilfully omitted to return his tax list,
or has wilfully failed to file an accurate and fair list of all
the property, estate and subjects on and for which he is lia-
ble to be taxed, shall file a bill in equity against the person
bo in default, and the answer of the defendant shall not be
competent against him in any criminal or penal prosecution;
and whenever a suit is brought, or a bill filed in behalf of
the State, under any provisions of this act, it shall be done
in the name of the State of North Carolina.
2
18*
EWEXUE Law.'—18G2-6&
Schedule A.
Subjects to be Sec. f ol The following subjects shall be annually listed
listed. in addition to those mentioned in the first section of this
act, and taken as herein specified v
(1) Every taxable, poll, one dollar and twenty cents
Provided that the county court may exempt .such poor and
infirm persons as they may declare and record fit subjects4
of exemption ) and, Provided further,• that soldiers in the'
actual service of the Confederate or State government,* '
shall not be required to list or pat a full tax.
■joli Gates, (^) Every toll gate on a turnpike road, and every toll
bridfee5 and every ferry 2f per cent on amount of receipts'
during the year, and all keepers of houses of public enter-
tainmenf, whether in town or country, whose annual re-
ceipts amount to three hundred dollars or more,- a tax of
one per cent on the receipts,
oates across (3) Every gate, permitted by the county court to be'
tughways. erected across a highway, fifteen dollars.
NotesbaVers! (4) Every note shaver, or person who buys any note or'
notes, bond or bonds made by individuals shall list the pro-'
fits made and received, or secured on all such purchases
made by him during the year ending on the first day of
July, whether made for cash 01* in exchange for other notes
or. bonds, and pay a tax of ten per cent on the aggregate
amount of such profits, in addition to the tax imposed by
this act on the interest be may receive on such notes or
bonds; Provided, that there shall be no deduction made .
from the profits in consequence of any losses sustained.
Negro traders. (&) Every person resident in this State, engaged in the
* business Of buying and selling slaves, whether the purchases
be made in or out of the State for cash or on a credit, one-
half of one per cent on the total amount of all his purchases,
during the twelve months preceding the first day of
April.
Persons buy- (6) Every person resident in this State, not a regular trader
«eH again!t0 in slaves, wrho may buy a slave, or slaves to sell again,
whether such purchase be made in or out of the State, for
cash or on credit, one-half of one per cent on the total
Revenue Law.—1862-^63.
19
amount of liis purchases during the twelve months ending
the 31st of March of each year.
(7.) Every carriage, buggy or other vehicle kept for Vehicles,
pleasure or the conveyance of persons, of the value of fifty
dollars or upwards, one per cent on its value. Everj7 stud
horse or jackass let to mares for a price, belonging to a
resident of the State, six dollars, unless the highest price
demanded for the season for one mare shall exceed that
sum, in which case the amount thu3 demanded shall be paid
as a tax, such jack or stud to be listed, and the tax paid in
the county in which the owner resides,
(8.) All gold and silver plate, gold and silver-plated ware Gold aad sit.
and jewelry worn by males, including watch chains, seals ehy,P&e!'J6W
and keys, where collectively of greater value than twenty-
five dollars, one per cent on their entire value.
(9.) Every watch except those kept for sale, one per cent Watches, Ac.
on their value; every harp in use $2.50; every piauo in
use $1.50; every gold headed cane in use $1.00; every silver
headed cane in use 50 cents.
(10.) Every resident surgeon, dentist, physician, lawyer, .Surgeons,
portrait or miniature painter, dagnerrean artist, or other <*2Utlsl8'
person taking likenessess of the human face, and every com-
mission merchant, factor, produce broker and auctioneer,
every State and county officer, every president and cashier,
superintendent or treasurer of any hank, railroad, or other
incorporated company, whose total annual receipts and
income in the way of practice, fees, wages, perquisites and
emoluments, amount to or are worth one thousand dollars
or upwards, one per cent on such total receipts and income ;
Provided that this clause shall not he construed to apply to
the salaries of the judges of the supreme or superior courts
of law, nor to the salaries of military officers in the actual
field service of the Confederate or State governments, nor
to the salary of the Governor.
(11.) Every head of a family shall list all his dogs above Doga.
two on any one plantation, including those owned by his
slaves, or any other person resident on his land or living in
his family; and every person not the head of a family shall
list all the dogs owned by himself or his slaves except one,
and a tax of one dollar shall be collected on each dog listed;
26
Revenue LAW.—1862-?63.
Provided^ however, that no one shall he required to list
dogs under eight months old; Provided, however, that the
county courts of each county, a majority of the justices
being present, in their discretion may levy the above taxes
on dogs, and the taxes collected, levied under this section
shall be for county purposes.
Dead Heada. (12.) Every person who shall have traveled any railroad
in this State in which the State has an interest as a Stock-
holder, or with which the State may have exchanged its
bonds, paying nothing, (commonly known by the name of
dead-heads) or paying less than two and a half cents per
mile, or any member of whose family shall have so traveled,
(excepting the officials and employees travelling in the actual
discharge ot their duties as officials or employees, and ex-
cepting also ministers of the gospel travelling in the actual
discharge of their religious functions,) shall list the number
of miles he or any member of his family shall have so trav-
eled the year preceding the first day of April, and shall pay
a tax of two and a half cents per mile for each mile so trav-
eled by him or by any member of his family, and on failure
or refusal so to list, he shall be guilty of a misdemeanor, and
on conviction, shall pay a fine of not less than one hundred
dollars.
^ Brandj dis- (13.) Every person who shall have distilled brandy for
himself, for sale, and every one who shall have had brandy
distilled for sale, the year preceding the first day of April
in every year, shall list the number of gallons so distilled,
and pay a tax of ten cents per gallon.
Liquor dealers. (14.) Every resident of the State, who may have brought
into the State, or who may have bought from a non-resident,
whether by sample or otherwise, spirituous liquors, wines
or cordials, for the purpose of sale, twenty per cent on the
amount of his profits, and every person who inay have
bought to sell again, spirituous liquors, distilled in this
State, ten per cent on the amount of his profits.
Dividends (15.) On e.very dollar of nett profit or dividend declared,
and profits. received or due during the year preceding the first of April
in each year, (and not previously listed) upon money or
capital invested in manufacturing cotton or woolen goods,
leather, or articles made of leather, iron and tobacco, and
Revenue Law.—18G2-*G3.
21
also on every dollar of nett profit or dividend on money
invested in steamboat companies, (whether incorporated or
not,) and in railroads a tax of two cents.
(16.) Upon all real and personal estate, whether legal or decc0,I^®ral
equitable, above the value of one hundred dollars, situated
in this State, which shall descend or be devised or be-
queathed to any collateral relation or person, other than a
lineal ancestor or descendent, or the husband or wife of the
deceased, or husband or wife of such ancestor or descend-
ant, or to which such collateral relation may become entitled
under the law for the distribution of intestate estates, and
which real and personal estate may not be required in pay-
ment of debts and other liabilities, the following per centum
tax upon the value thereof shall be paid.
Class I. If such collateral relation be a brother or sister,
a tax of one per cent.
Class 2. If such collateral relation be a brother or a sister
of the father or the mother of the deceased, or child of such
brother or sister, a tax of two per cent.
Class 3. If such collateral relation be a more remote rela-
tion, or the devisee or legatee be a stranger, a tax of three
per cent.
(17.) The real estate liable to taxation shall be listed by
the devisee or heir in a separate column, designating its
proper per cent tax.
(18.) The personal estate shall be liable to the tax in the
hands of the executor or administrator, and shall be paid
by him before his administration account is audited or the
estate settled to the sheriff of the county.
(19.) If the real estate descended or devised shall not be
the entire inheritance, the heir or devisee shall pay api%o
rata tax corresponding with the relative value of his estate
or interest.
(20.) If the legacy or distributive share to be received,
shall not be the entire property, such legatee or distributee
shall, in like manner, pay a pro rata part of the tax, accord-
ing to the value of his interest.
(21.) Whenever the personal property in the hands of
such executor or administrator, (the same not being needed
to be converted into money in the course of the administra-
22
Revenue Law.—1862-*65.
tion) shall be of uncertain value, he shall apply to the county
court, to appoint three impartial men of probity to assess
the value thereof, and such assessment being returned to
court and confirmed, shall be conclusive of the value.
toAbi Yfstetfm Sec. 71. Every person shall, at such time and place as
gfSiJJi,0- shall be designated by the persons appointed to take the list
of taxables, list all the real and personal estate, and other
taxable subjects enumerated in schedule A of this act, which
were his property or in his possession, or were the subjects
of taxation on the first day of April of that year.
Executors, SEo. 72. Lists of taxables of testators, intestates, minors,
perty°ofStesta- lunatics, insane persons, absentees, and other estates held in
tors, &c. trust, shall be rendered by the executor, administrator,
guardian, agent, trustee, or cesqui que trust, as the case
may be.
to beaLtedate ^EC' ^3. Real estate shall be listed in the county where
where situated, situated, and where a tract of land is divided by a county
teincasesCeP" ^ne' hsted in the county where the larger portion
shall be situated, except when the owner resides in one of
1 the counties in which a portion of the tract is situated, in
which case, if he holds the lands in both counties under one
title, he shall list in the county in which he resides ; where
the Pedee and Yadkin rivers shall be the dividing line be-
tween counties, in that case the land shall be listed in the
county where the same shall be situated.
When ^divided Sec. 74. Where any tract of land or town lot shall have
ll^X0 ■ 8 been divided, after valuation by the board of valuation, the
taker of the tax list shall return the separate valuation of
each part, making the aggregate value of the parts equal
to the board valuation of the entire tract or lot.
To facilitate Sec. 75. To facilitate the collection of tax on collaterals,
tax on cotiat- every executor or administrator, shall return in his invento-
«rai descents. the estate goes to the lineal or collateral relations
of the deceased, or to a stranger, and if to collaterals, the
degree of relationship of said collaterals to th& deceased,
under a penalty of one hundred dollars, to be recovered in
the name and to the use of the State.
Wjjj>en t0 be Sec. 76. Every poll that is, or will be of the required age
where. on the first day of July of any year, shall be listed that year;
every owner, if in the State, shall list his slaves in the
Revenue Law.—1862-'63,
•county in which he resides; and if the owner be a non-
resident of the State, or a refugee from his county, the hirer
or .person who has the slaves in possession., shall list the same
and pay the taxes. Slaves hired out beyond the limits of
the State, shall be listed by the owners as well as those em-
ployed within the State; Provided that the provisions of
this act shall not apply to owners of slaves who have per-
inanently located said slaves beyond the limits of the State,
and hire them from year to year in other States.
Sec. 77. Su-ch slaves and other taxable personal estate, as
are emploj'ed on the land of the owner, shall be listed in the land is.
the county in which the land is listed.
Sec%78. Every head of a family, or owner of land or ^Free persons
town lot, who, on the first day of April, shall have a taxable
free person of color as a member of his family, or in his
employment, or living on his land or in his house, shall list
such person for taxation, and pay the tax.
Sec. 79. Personal property, and other subjects of taxation, Personal pre-
unless otherwise directed in section 75 [?] shall be listed in the perty'
district where the owner or lister resides; but if the owner
reside out of the State, they shall be listed in the district
where his agent or the person liable for tax may reside.
Sec. 80. That no taker of a tax list shall take the list of Takereofiists
any one without administering the oath prescribed in section tore<luireoath-
29, on pain of paying one hundred dollars to any one who
will sue for it; Provided, that females, aged and infirm
persons, and persons not resident in the county, or absent
from the county during the days of listing taxables, may
transmit their list tq the taker of the tax list, with the fore-
going oath subscribed and sworn to before, and certified by
a justice of the peace, which list, if transmitted to the taker
of the tax lists, on or before the day appointed for taking
the lisls, shall be entered by him as though sworn to in his
presence.
Sec. 81. That if any person shall refuse to take the oath Refusal to
prescribed in section 29, of this act, he shall be deemed j^dgedTmisdie*
guilty of a misdemeanor, and the taker of the tax list shall meaBOr-
forthwith commit him to the common jail, unless he will be
recognized with sureties, to appear at the next term of the
superior court of the county to answer the charge, and on
u
Revenue Law.—1862-?6S./
pore.
conviction 01; submission, lie sliall be fined one hundred dol-
lars, at least, more than the amount of his taxes.
beTHstedebefore ®EC* That if any person neglect to list his taxableson
t«rne<Te re* °r aPP°^nte(^ for that purpose, he may list it at
any time before the lists are returned to the court, under
the same rules and regulations as laid down for listing on
appointed days on paying to the person taking the list,
twenty-five cents, as compensation for his extra trouble,
t °^cbarged Sec. 83. If any one shall be charged with more polls, or
other subjects of taxation than he is liable for, he may apply
to the county court for relief, and if the court shall find
that he lias cause for complaint, it shall direct the clerk to
render a true account thereof, and the account'thus rend-
ered, certified by the clerk, shall be returned to the comp-
troller, who shall credit the sheriff with the overcharge in
his settlement of that year,
eiencai er- gEC< 84. If after the tax list shall be placed in the hands
of the sheriff, it shall be made to appear to the county court
that there is any clerical error therein, whereby any one
shall be charged with more or less polls, or other subjects of
taxation, or a greater, or less valuation than that fixed by
the board of assessors, the court shall direct the clerk to en-
ter a true account thereof upon hi3 minntes, which he shall
certily to the comptroller, who shall debit or credit the
sheriff accordingly, in his settlement of that year,
fcr^reliefa*'°DS ^E0' ^ aPP^cati°n for relief be made to the court,
after the sheriff shall have settled the accounts with the
comptroller, the court shall carefully examine the case, and
if in its opinion, the applicant is entitled to relief, shall di-
rect the clerk to record on the 'minute docket, the cause of
complaint, and the amount which, in the opinion of the
court, should be refunded to the applicant. The clerk shall
make out a copy of such record, certify the same under the
seal of the court, and deliver it to the applicant, who shall
pay to the clerk a fee of fifty cents. Such copy shall then
be transmitted to the comptroller of the State, who, on find-
ing the proceedings in conformity with the requirements of
this section, shall credit the treasurer of the State with the
amount specified, and make an endorsement to that effect,
on the transcript. The treasurer shall, on presentation of
Revenue Law.—1862-63.
25
such copy thus endorsed, pay to the holder of the same, the
amount to be refunded.
Schedule B.
Subjects Taxed without being Listed.
1 Sec. 86. The sheriff shall annually collect the taxes as set gi^^f^e0
forth in this schedule, and grant to each party paying the
tax, a license to carry on his business, until the first day of
July next ensuing, except in cases where the tax is on non-
resident traders in slaves, or horse and mule drovers, in
which cases no license shall be required.
(1.) Every company of circus-riders, or exhibitors of col- Circus riders,
lections of animals, sevent}r-five dollars for each county in
which they shall perform or exhibit for reward. Every se-
parate exhibition (commonly known as side-shoiws,) accom-
panying such performers or exhibitors, which cannot be
seen without the payment of a separate charge, fifteen dol-
lars for each county in which they exhibit for reward.
(2.) Every company of stage or theatrical players, or per- stageplayers,
sons performing feats of strength or agility, or exhibiting
natural or artificial objects, except amateur performers,
twenty dollars for -each county in which they exhibit for
reward.
(3.) Every company of itinerant singers or performers on . itinerant
, . . . singers,
musical instruments, or dancers, or itinerant companies,
who, otherwise exhibit for the public amusement, ten dollars
for each county in which they exhibit for reward.
(4.) Every insurance company incorporated out of the Insurance
State, five per cent upon its gross receipts. companies.
(5.) Every agency of a bank incorporated out of the State, Bank agen-
five hundred dollars. cies"
(6.) Every monej7 or exchange, bond or note broker, pri- Brokers, &c
vite banker or agent of a foreign broker or banker, ten per
cent upon his profits.
(7.) Every express company six hundred dollars. Express com-
(8.) Every public billiard table one hundred and twenty- ^fniard ta-
five dollars; every private billiard table twenty-five dollars; b|es>
every bagatelle and roulette table fifty dollars*
Revenue Law.—1862-'63.
27
chant, one per cent on gross amount of sales, and if by
itinerant traders or such as are non-residents of the State,
five per cent on gross amount of sales, subject to all the
regulations and exceptions set forth in the tenth chapter
Revised Code, entitled auctions and auctioneers.
(18.) Every merchant, merchant-tailor, jeweller, grocer, chfnt^groeer,
druggist, apothecary, produce dealer, commission merchant, &c•
factor, produce broker, and every other trader, who, as
principal or agent for another, carries on the business of
buying and selling goods or wares, merchandise of whatso-
ever name or description, and who is not taxed on his pur-
chases in some other paragraph of this schedule, one-half
of one per cent on the total amount of his purchases,
whether made in or out of the State, for cash or on credit;
Provided, that the value of articles, which are received in
payment of goods sold at the usual place of business, shall
not be estimated in the amount of purchases.
(19.) From and after the first day of January, 1863, every Manufacta-
x ' . , f iti rers c°ttou>
person or corporation manufacturing cotton or woolen cloth, wool, &c.
or a mixture of both, cotton, yarn, leather, shoes, boots,
flour, salt,implements of husbandry, wagons, wagon-harness,
and all articles manufactured out of leather, clothing and
iron, and every other person, who, as principal or agent for
another, carries on the business of manufacturing any of
the foregoing articles, all nett profits above seventy-five per
cent upon the cost of production.
(20.) Every dealer in ready-made clothing (ready-made clReady made
garments for males,) one and one half per cent, on total
amount of purchases.
(21.) Every person who, for himself or as agent for an- . Patent madi*
other, sells patent medicines or nostrums, ten per cent on
amount of his sales.
(22.) Every horse or mule drover, or person who re- Horse dm-
ceives horses or mules to sell for another, one per cent, on vers'
the amount of each sale, due as soon as the sale is effected,
and upon his neglect or failure to pay such tax in every
county in whieh he sells, he shall forfeit and pay the sum of
one hundred dollars, which shall be collected by the sheriff,
by distress or otherwise, one-half to his own use and one-
half to the use of the State.
2,8
Revenue Law.—1862-63.
JPedlars.
Jacksf8 and 0^.) Evei7 stud horse or jackass let to mares for a
price, belonging to a non-resident of the State, ten dollars,
unless the highest price demanded for the season, for one
mare, shall exceed that sum, in which case, the amouat
thus demanded shall be paid for the license. The payment
to one sheriff, and the license under his hand, shall protect
the subject, in this paragraph taxed, in any county of this
State. Every stud horse or jackass shall be considered
as belonging to a non-resident, unless the sheriff is furnish-
ed with satisfactory evidence that the owner is a resident of
this State.
(24.) Every person that peddles goods, wares or mer-
chandize, not the growth or manufacture of this State, or
any drugs, medicines, or nostrums, whether such person
travel on foot, with a conveyance, or otherwise, shall first
have proved to the county court, that he is a citizen of, the
Confederate States,' and is of good moral character, and
shall have obtained from the court, (who may, in its discre-
tion make or refuse) an order to the sheriff to grant him
pedlar's license, to expire on the first of July next ensuing.
And the sheriff, on production of a copy of such order, cer-
tified by the clerk of said court, shall grant such license for
his county, on receipt of forty dollars tax ; Provided, That
not more than one person, shall peddle under one license,
(2.) That any person who temporarily carries on a businessas
merchant, in any public place, and then removes his goods,
shall be deemed a pedlar. (3.) That nothing in this act con-
tained, shall prevent any person from freely selling live
stock, vegetables, fruits, oysters, fish, books, charts, maps,
printed music or the articles of his own growth or manufec*
ture. h
(25.) Every itinerant who deals in, or puts up lightning
itinerant'ikjuor rods, or who sells spirituous liquors, wines or cordials, in
dealers. quantities from one quart to one Barrel, shall be under the
same rules and restrictions, and be liable to the same tax,
as pedlars, except that no order from court shall be reqnir-
ed to entitle him to a license ; Provided, that any person
shall be permitted to sell any spirituous liquors, wines or
cordials, made from the products of his own farm, without
paying the tax ill this paragraph imposed.
Lightning
Revenue Law.—1862-63.
20
(26.) Every company of Gypsies, or any strolling com- Gypsies,
pany of persons who make a support by pretending to tell
fortunes, horse trading, tinkering or begging, one hundred
dollars in each county in which they offer to practice any
of their crafts, recoverable out of any property belonging
to any one of the company. But nothing herein contained
shall be so construed as to exempt them from indictment,
or any other,penalties now imposed by law.
(27.) Every freeman that shall arrive at age, after the Poll tax paid
C J. a e t l +• 1 • n * * tosherifisia
first day or July, ot every year, may pay his poll tax for certain cases.
State purposes, for that year, to the sheriff or his deputy,
before the election without listing.
(28.) If any person, bound to list property in his own Penalty for
right, or the right of another, shall fail to list the same or failure t0 ll3t-
any part thereof, the sheriff shall collect from him, and of
his own proper estate, double the tax imposed on the prop-
erty or subject not listed; Provided, that nothing herein
contained shall subject to double tax the estate of a soldier
in the service.
Seo. 87. The county court may release any person from co'y courts
the payment of a double tax, for failing to list his taxables, ^Jbfe
in cases where it shall appear to the court, by satisfactory tax-
evidence, that such failue occurred by reason ot sickness of
the party at the time when the list was taken, or when it
may appear that he rendered a list, and that his name was
omitted to be entered, or was omitted in the duplicate pre-
pared by the taker of the tax lists to be returned to the
clerk, or for other sufficient cause, to be judged of by the
Court.
Sec. 88. On personal property, in the hands of executors paid to sher-
and administrators, bequeathed to, or as distributive shares lff d,reci
to collateral relations or strangers, as set forth in schedule
A, in connection with real estate descended or devised to
collateral relations or strangers, the tax shall be paid to the
sheriff direct.
Sec. 89. Every person who is intended to be taxed in entitled fo
Paragraphs 15, 16, 17, 18,19, 20 and 23, of schedule B, and sfc"
shall have been carrying on his business 12 months before
U first day of July of any year, shall render to the sheriff
statement of the amount of his purchases of taxable arti-
30
Revenue Law.—1862-63.
cles (or sales thereof as the said paragraphs may require)
during the year ending on the first day of July, and shall
sign and swear to an affidavit that his purchases (or sales as
may be required) during that period, did not exceed the
amount stated, and on his paying the taxes imposed and •
enumerated in schedule B, shall be entitled to a license
to carry on his business until the first of July next ensuing.
License may Sec. 90. Every person who is intended to be taxed in para- :
gfv lug* bond! graphs 15,16,17,18,19, 20 and 23, of schedule B., commenc-
ing to do business, or who shall not have been doing business
for twelve months before the first of July, shall pay at the
end of the year for which his license is issued, the taxes on '
his purchases or sales, as set forth in said paragraphs ; and
to secure the same, he shall, before license is delivered,
enter into bond with good sureties, payable to the State of
North Carolina, in such sum as the sheriff may deem suffi-
cient, conditioned that he will render a true statement of
his purchases or sales, as by this act required for the period
embraced in his license, and pay his taxes thereon on the
first day of July, when his license shall expire.
Penalty with- Sec. 91. Every person who shall carry on any business
intended to be taxed as per schedule B, without having
previously obtained a license as required, shall in addition to
the taxes, forfeit and pay one hundred dollars, to be col-
lected by distress or otherwise, by the sheriff, one-lialf to
his own use, and the other half to the use of the State.
Penalty for Sec. -92. Every person intended to be taxed by para-
Libi^iicecaef* graphs 1, 2, 3, 22, 23, 24: and 25, of schedule B, shall show
his license to any justice of the peace or constable who may
demand a view thereof, and it shall be the duty of every
constable to demand such a view, and if such person fail to
exhibit his license on demand thus made, he shall forfeit
and pay one hundred dollars, recoverable on a warrant be-
fore a justice of the peace, one-half to the person suing out
the warrant, and the other half to the use of the State, to
be paid over to the sheriff and accounted for as taxes.
Sheriffs to Sec. 93. Every sheriff shall keep a record of the taxes
K66D & record of
taxes collected collected by him from the clerks of courts and under sched-
from c.erks, ujQ ^ aQ^ an(j ajj forfeitures, arrears for insol-
vents, double taxes and taxes on unlisted subjects, and on
Revenue Law.—1862-'63.
31
or before the second Monday in August, shall deliver to the
clerk of the county court, a statement setting forth all the
gums received to that date, and not previously accounted
for, the date of receipt, the''person from whom received,
the amount received from such, person, the subjects on
which received, and the aggregate amount, accompanied by
an affidavit, signed and sworn to before the clerk and at-
tested by him, that the statement is correct, and that no
receipt has been omitted. And the clerk before the third
Monday in August, shall send a duplicate of said statement
and affidavit to the comptroller of the State, register the
same in a book kept in his office for that purpose, and keep
a copy of the same posted in a conspicuous place in the
court house, until the first day of January next ensuing.
Sec. 9-1. The clerk, on application of the sheriff, shall de- clerk to fur-
liver to him a true abstract of such return, which the sheriff for^eComp-
shall deliver to the comptroller when he settles his accounts; troller-
and if any sheriff shall fail to deliver such abstract to the
comptroller, the comptroller shall add to the taxes for which
such sheriff' is liable one thousand dollars, and so report his
account to the treasurer.
Sec. 95. If any clerk shall fail to perform any of the duties Forfeiture of
required in the two preceding sections of this act, or shall c &r '
falsely certify to the abstract of the sheriff's return, he shall
be deemed guilty of a misdemeanor, and on conviction,
shall be removed from office.
Sec. 96. If any person taxed in schedule B, of this act, Penalty for
refuses or fails to pay the taxes imposed, and leaves the Meeting to pay
county before the sheriff can collect the forfeiture, the tax*
sheriff, in his own name, may recover the tax and forfeiture
out of the delinquent, in any superior court of the State;
the tax and forfeiture when collected, shall be paid over by
the sheriff, as originally required.
Sec. 97. The following subjects shall be taxed the amounts Special sub-
specified, and the taxes collected and accounted for thus : lion! °f taxa°
(1.) Every corporation that might become incorporated corporations,
by letters patent, under the provisions of chapter 26, Revised
Code, entitled " corporations," but shall fail to do so, and
apply to the General Assembly and obtain a special act of
incorporation, or shall obtain an act to amend their charter,
oo
Revenue Law.—1862-'63.
whether it had been secured by letters patent under said
law, or by a special act, twenty-five dollars for each act, to
incorporate or to amend, which tax shall' be paid to the
treasurer of the State.
, Corporations (2.) No corporation shall organize under such special act
till tax°isgpaid. of incorporation obtained as set forth in the preceding sec- •
tion, or derive any benefit under such act to amend their
charter, until it shall first have obtained a certified copy of
such act from the secretary of State, and the secretary shall,
in no case, furnish such copy until the company applying
shall have deliverd to him the treasurer's receipt for the tax
assessed in the preceding section, which receipt the secre-
tary shall file in his office.
(3.) Every marriage license, one dollar; every mortgage,
deed, marriage contract, and deed in trust, made to secure
debts or liabilities; one dollar; and every other deed conveying
title to real estate, where the consideration is three hundred
dollars or upwards, fifty cents, payable to the clerk of the
county court. No clerk shall grant such license, or admit
to probate such instrument, until the tax shall have been
paid, and the receipt shall be endorsed on such license or
instrument, and be registered with the same.
(4.) Every broker, not a resident of the State, shall pay
to the cashier of the bank from which he draws any exchange
or specie, one per cent on all such sums drawn, to be ac-
counted for to the State treasury, by the said cashier on oath.
Bank taxe». (5.) The president or cashier of the banks herein named,
on or before the 1st day of October in each year, shall pay
into the public treasury the following tax upon each share
of stock owned by corporations or individuals, to-wit: The
Bank of Washington, twenty-five cents; the Merchant's
Bank of New Berne, twenty-five cents ; the Bank of
Wadesboro' twelve and a half cents; the Bank of Fayette-
ville, twelve and a half cents; the Commercial Bank of
Wilmingtofi, twenty-five cents; the Farmers' Bank of North
Carolina, twenty-five cents; the Bank of North Carolina,
ninety cents; the Bank of Lexington, forty-five cents; the
Miners' and Planters' Bank, forty-five cents ; the Bank of
Commerce, forty-five cents; the Bank of Clarendon, forty-
five cents; the Bank of Cape Fear, ninety cents; the Bank
Marriage li-
reuse, mort-
gages, &c.
Brokers.
Revenue Law.—1862-63.
33
of Wilmington, ninety cents; the Bank of Charlotte, twelve
and a half cents; the Bank of Wancey ville, twenty-five
cents; the Bank of Thomasville, forty-five cents ; the Bank
of Roxboro, forty-five cents, and any other which may be
chartered by this or any future General Assembly, ninety
cents on the share of one hundred dollars, and in that pro-
portion for shares of a less value, and in case the said offi-
eers of any bank shall neglect or fail to pay the tax herein
required, said bank shall pay double the amount of said tax,
and the same shall be sued for and recovered by the Attor-
ney General in the name of the State, in the superior court
of the county of Wake.
Sec. 98. Every clerk shall keep a record of the taxes re- Clerks to
ceived by him, and to the county court next preceding the keep arecord*
first of July of each year on the first day, of the term, shall
return a statement setting forth the date of each receipt,
the person from whom received, the subject on which re-
ceived, the amount received from each person, and the ag-
gregate amount received up to that date, and not previous-
ly accounted for.; and to this statement the clerk shall at-
tfech an affidavit that such statement is correct, and that no
receipt by himself or a deputy of his, has been omitted to
the best of his knowledge, which affidavit shall be sworn to
and subscribed in the presence of the chairman of the court,
who shall attest the same ,; and the county court clerk shall
record such statement and affidavit in a book kept for that
purpose in his office, and keep a copy of the same posted in
some conspicuous place in the court house, from the time at
which the return shall be made, until the first day of Janu- .
ary next ensuing. And on or before the second day of the
term, the clerk shall pay the sheriff the amount of the taxes
received, as set forth in said return, less three per cent,,
commission for receiving and accounting for said taxes.
Sec. 99. If any clerk shall fail to perform any duties re-. penalty upon,
quired in the preceding section, he shall be deemed guilty clerks*
of a misdemeanor, and on conviction shall be removed from
office. And if any clerk shall fail to pay over to the. sheriff
the amount of taxes in his hands on the day specified, the
sheriff shall inform the eounty solicitor of the default, and
the county solicitor -shall bring suit on his bond, and shall
Revenue Law.—1862-'63.
recover, in addition to the taxes withheld or not accounted
for, one hundred dollars, 'and the whole recovery shall he
paid into the treasury by the sheriff.
Settlement „ gE0< ^00. The sheriff, and all receivers of public monies,
with Comptrol- . 7 . 1 ... ,
ler. shall yearly settle their accounts with the comptroller, be-
tween the last day of July and the first day of October,
(unless where the settlement of such person may be special-
ly directed to be made in another manner, or at another'
time) so that it may be known, what sum each one ought
to pay into the treasury ; and the comptroller shall forth-
with report to the public treasurer the amount due from
each accountant, setting forth therein, if a sheriff's account;
, the nett amount due from the sheriff to each fund, and
therefor the treasurer shall raise an account against such
person, and debit him accordingly..
To return the Sec. 101. The sheriff in making his settlement, as afore-
sources of tax- ga^ designate in a list by him -rendered at the time,
the different sources from, which were raised the taxes ac-
counted for by him, and the particular amount of tax re-
ceived from each source ; and the comptroller shall give to
each sheriff a certified copy of such list, which the sheriff
shall deposit w ith the clerk of the county court of his coun-
ty, for public inspection. In such settlement the sheriff
shall be charged with the amount of public tax as the same
appears by the tax list transmitted' to the comptroller; also,
with all double taxes, and taxes on unlisted property by
him received, and with all other tax which he may have
collected, or for which he is chargeable.
Credits to Sec. 102. He shall be credited (1) with the amount of
sheriffs. State tax on land bid off by the State, with the cost attend-
ant on the sale, and procuring of the title, and with com-
missions on the whole, including the county revenue, on
producing the certificate of the secretary of State, as pro-
vided in section of this act. (2.) "With all insolvent
taxables allowed by the courts as hereinafter provided ; and
when the sheriff shall be required to settle before such tax-
ables are allowed, he shall be credited with them in the
next year's settlement, or the sheriff may, at any time there-
after, on producing certificates of such taxables allowed,,
and procure an order from the comptroller on the treasurer
Revenue Law.-M,862-'63.
35
for the amount thereof. And in like manner, the sheriff
shall have credit for any over payment made in former set-
ment, by reasou of any error in the clerk's abstract of taxa-
bles.
Sec. 103. No insolvent taxables shall be credited to the Insolvents,
sheriff in his settlement with the comptroller, but such as
shall be allowed by the county court, a list whereof con-
taining the uames and amounts, and subscribed by the
sheriff, he shall return to the court at some time preceding
said settlement, and the same shall be allowed only on ma-
king oath that he could not find in the county, property of
the tax payer, wherewith to discharge his taxes, or such
part thereof as is returned unpaid, and that the persons con-
tained in the list were insolvent at, and during the time
when, by law,"he ought to have endeavored to collect their
taxes. Such list shall be recorded on the minutes of the
court, and a copy thereof, within ten days after its return,
shall be set by the clerk in some public part of the court-
house ; Provided, That when the sheriff may be desirous of
obtaining his allowance for insolvent poll tax, that instead
of swearing to his list, as the law now directs, the same may
be submitted to the county court, a majority of the justices
being present, who shall consider and examine said sheriff's
list, and make him such allowances as they may think just
and proper.
Sec. 104. If any sheriff shall return to court as insolvent, Return of in-
the name of a person who is not listed, or has paid his taxes sol*ents> &c-
for the year, or shall, by himself or his deputy, collect from
any person his tax for the year, for which he has been
returned an insolvent, without accounting for the same ; or
if any clerk shall fail to record or set up the returns as re-
quired in the preceding section, the person so offending
shall forfeit and pay to the State one hundred dollars, and
the county solicitor shall prosecute a suit for the same.
Sec. 105. Every sheriff or other person allowed by law jOathsofsher.
to collect and account in his stead, on settling his accounts 2iectors.ther
with the comptroller, shall take the following oath, admin-
istered by the comptroller, and subscribe the same in the
presence of the comptroller, by whom it shall be attested,
and the comptroller shall make no settlement with the sher-
36
Revenue Law.—1862-'63.
iff, or any one in his stead, unless he shall have sworn to
and subscribed the oath as hereby required: I, A. B., sheriff
of the county of , do, on this, the day of —,
one thousand eight hundred and. , make oath, that the
list now given by me, is, to the best of my knowledge and
belief, complete, perfect and entire, and doth contain the
full amount of all monies by me or for me received, or
which ought to have been received oh account of the public
taxes for the year one thousand eight hundred and on
listed and unlisted property, .and all double taxes, and all
taxes received from clerks of courts, and from insolvents
not heretofore accounted for, and all taxes received, or
which ought to have been received from any other
sources whatsoever. And I do further make oath, that if I,
or any person for me, shall hereafter collect any unpaid tax
now due, and not rendered in said list, I will render a true
account thereof within one year after collecting the samfe.
False returns. Sec. 106. If the comptroller at any time shall have just
cause to suspect that any sheriff, or other person accounting
in his stead, may have made a false return, or sworn falsely
in any matter relative to collecting or accounting for any
tax, he shall thereof inform the officer prosecuting in the
superior court of the county wherein the offence was com-
mitted, who shall take such steps as public justice may
demand.
Sheriff's com- Sec. 10'?. The sheriff for his services in collecting and
pensation. pajjng the public taxes into the treasury, shall receive a com-
pensation of two per cent, on the nett amount received by
him from the clerk for taxes imposed by schedule C, of this
act, and four per cent, on the amount of taxes collected
from every other source, to be deducted in the settlement
of his account with the comptroller; for collecting and pay-
ing county taxes (for whatever purpose 1 laid) the sheriff
shall receive the same per centum compensation as above
allowed on public taxes.
Sec. 108. And fordiis settlement with the treasurer, he
shall be paid by the treasurer three dollars tor each day he
may be necessarily engaged therein, and' ten dollars for
every thirty miles of twice the estimated distance from his
home to the seat of government, by the most usual common
highway.
Revenue Law.—1862-'63.
37
Sec. 109. In every case of failure by the sheriff or other Penalty for
accounting officer to settle his accounts within due time, or (^ure t0 se"
to take the oath required on his settlement, the comptroller
shall forthwith report to the treasurer the account of such
sheriff or officer, deducting therefrom nothing for commis-
sions or insolvents, but adding thereto one thousand dollars
for the amount of taxes supposed not to appear in the list
transmitted by the clerk, and if the whole amount be not paid
the treasurer, on motion of the attorney general in the
superior court of Wake county, at the first court after the
default shall have occurred, shall recover judgment against
such defaulting officer and his sureties for the amount
reported against him, without other notice than is given by
the delinquency of the officer.
Sec. 110. The clerk of the county court at the same time Official bond
when he transmits to the comptroller the tax list, shall trans- of shenfls-
mit to him also a copy, certified under the seal of the court,
of the official bond of the sheriff, conditioned for the collec-
tion, payment and settlement of the public taxes, upon the
pain of his default of forfeiting to the State one thousand
dollars, which the treasurer shall, and is hereby specially
charged to collect in like manner, and at such time as is
provided in the preceding section.
Sec. 111. The register of every county yearly, on or Duty of Ke-
before the first day of September, shall transmit to the g^ter*
comptroller a certified copy of the bond of the clerk of the
county court, as the same is registered, upon pain of forfeit-
ing, for his default to the State, one thousand dollars;
which the treasurer is hereby specially charged to collect
in like manner and time, as is provided in section 109 of
this act.
Sec. 112. In all suits directed by any law to be instituted Suits against
on motion of the attorney general, at the instance of the shenfis>&c*
treasurer or comptroller against any sheriff or clerk, and
his sureties, a copy of the bond of such officer, certified as
aforesaid, and sent to the comptroller, and by the comp-
troller certified, together with the default under his hand,
shall be deemed sufficient evidence of the execution of such
bond, and the default of the officer, to allow the judgment
to be entered.
Sec. 113. And in case of the default by the register to Default of
duly certify and transmit the bond of the clerk in proper Reslster-
time, the comptroller shall forthwith proceed to procure
such certified copy, and also a copy of the bond of the
register certified by the keeper thereof, and shall proceed in
the manner hereinbefore provided, against them and their
sureties at the first superior court in Wake county, after
copies shall have been procured.
3$
Revenue Law.—1862-63.
clerks'1 ^sherHTs ®E0, -^n eveiT case of default, by any clerk, sheriff
&c. ' ' or taker of the tax list, or assessor of the value of property
in the discharge of any of the duties of this act, imposed on
any of them where no penalty is provided, the defaulting
officer shall forfeit and pay to the State for each default,
one hundred dollars. And all the penalties by this act imposed
on such officers for the sole use of the State, may, when
there is no special mode provided for recovering the same,
be recovered in the name of the State, at the instance of
the treasurer or on motion of the attorney general, or any
of the solicitors of the State.
Comptroller's Sec. 115. The certificate of the treasurer or comptroller
certi cateto e any matter 0f default in any of said officers occurring at
the office of the comptroller or treasurer, and copies "bf any
papers in said offices duly certified by the proper keeper
thereof, shall be admitted as evidence in any suit or prose-
cution whatever against them or others, and about any
other matter whatsoever.
Sec. 116. The treasurer may, on motion, obtain judgment
in any court of record against any person indebted to the
State in the same manner and under the same rules and
regulations which are prescribed in case of delinquent
sheriffs; and the court shall award execution, though the
amount of the claim be within the jurisdiction of a justice
of the peace.
Seo. 117. If any person shall, wilfully and corruptly, com-
mit perjury in any oath required to be taken or adminis-
tered by any section of this act, such person shall be deemed
guilty of a misdemeanor, and on conviction shall be subject
to the same pains and penalties as are imposed in section
29, chapter 34, entitled " Crimes and Punishments," in the
Revised Code, on persons guilty of perjury.
Seg. 118. All laws imposing taxes, the subjects of which
former statutes are rev.jv(J(j -n ^ig act ag imposing taxes upon subjects
other than those revived in this act, are hereby repealed ;
jProvided, that this repeal sh'all not be construed to extend
to the provisions of any law, so far as relates to the taxes
listed, or which ought to have been listed, or which may be
due for the year 1862, or for any year previous thereto.
Repeal. Sec. 119. All other laws of this State, coming in conflict
with the provisions of this act, are hereby repealed; Pro-
vided, that nothing herein contained shall be construed as
repealing existing laws, authorizing the appointment of tax
collectors in certain counties, and all tax collectors so ap-
pointed, shall be subject to all the provisions of this act as
fully as sheriffs are declared to be.
Sec. 120. In all the counties of this State, where the first
term of the county court, next after the first of January, is
evidence.
Treasurer'
may obtain
judgment.
Fenalty for
perjury.
Repeal of
Revenue Law.—1862-'63.
39
already past by, or where, if held between the first of Jan- Co^tyr c^trts
nary and the first Monday of March, it shall pass by without have passed,
appointing assessors and tax listers, as hereinbefore provided; &c-
or wherever in any county the first term of the county
court shall be after the first Monday of March, the chair-
man of each of the said county courts, or if there be no
chairman, then the clerk shall direct a notice to the justices
of the said courts, to meet in their respective court houses,
to make the appointments aforesaid, and the clerk shall
record on the minute docket of his court the proceedings of
the said justices in special session ; Provided, that this sec-
tion shall continue in force during the year 1863, and after
that, proceedings shall be had according to the previous sec-
tions of this act.
Sec. 121. As early as practicable after .the ratification of
this act, the comptroller shall have published three thou-
sand copies of the same for the sheriffs, clerks, assessors,
tax listers, and members of assembly, and shall distribute
the same among the different counties of the State, by such
mode as he and the public treasurer may adopt.
Sec. 122. This act shall be in force from and after its
ratification.
Read three times and ratified in General Assembly, this
11th day of February, A. D. 1863.
R. S. DONNELL, S. II. C.
GILES MEBANE, S. S.
STATE OF NORTH-CAROLINA, \
Office of Secretary of State. 3
I, John P. II. Russ, Secretary of State in and for the
State of North Carolina, do hereby certify that the forego-
ing is a true copy of the ori^hal on file in this office. Given
under my hand this 20th day of February, 1863.
JNO. P. II. RUSS,
Secretary of State.
40
Revenue Law.—1862-'63.
AN ACT SUPPLEMENTAL TO AN ACT PASSED
AT THE PRESENT SESSION OF THE GENERAL
ASSEMBLY ENTITLED REVENUE.
Section 1. Be it enacted by -the General Assembly of the
State of JSorth Carolina, and it is hereby enacted by the
authority of the same, That in all the counties of this State
Special courts where the regular terms of the county court shall come after
ioayie?y taxes, listing of taxes in the year one thousand eight hundred
Ac. ' and sixty-three, between the sending in of the lists to the
clerk and the first Monday of June inclusive, the taxes for
county purposes maybe levied; and when the courts shall
come after that day, a special court shall be cglled by the
clerk or chairman, to be held prior to the first day of June,
1863, to make the said levy, and the proceedings of the
same shall be recorded by the clerk on his minutes.
€ourt House. Sec. 2. Wherever, in the said act entitled " Revenue,"
the term court-house shall be applied, it shall be held to
include all such places as may be used by authority of law
for the holding of courts or the doing of the county business.
Sec. 3. Be it farther enacted, That this bill, shall be
printed with the Revenue Bill.
Sec. 4. Be it farther enacted, That this act shall be in
force from and after its ratification.
Read three times and ratified in General Assembly this
11th day of February, A. D. 1863.
R. S. DONNELL, S. II. C.
GILES MEBANE, S. S.
STATE OF SoRTIT-CAROLINA,}
Office of Secretary of State, )
I, Jno. P. II. Russ, Secretary of State in and for the State
of North Carolina, do hereby certify that the foregoing is a
true copy of the original on file in this office. Given under
my hand this 20th day of February, 1863.
JNO. P. II. RUSS,
Secretary of State.