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LAWS OF NORTH-CAROLINA.
I 9CI.LIlUg 1113
deputy all expences that mar accrue ia cons'e(Juence of gelling,
keeping and feeding such slaves.-
X. JJnd be it further enacted, That for the year one thousand
eight hundred and twenty a tax of twenty cents on each and e-very
free poll, and a tax of twenty cents on each and every black
poll, shall be levied and collected, under the same rules, regula-tions
and restrictions as poll taxes heretofore have beea collect-ed.
XI. ^nd be it further enacted, That all free males between
the ages of twenty-one and forty-five years, and slaves betweea
the ages of twelve and fifty years, shall pay a poll tax ; and all
slaves shall be lifted in the county wherein they reside.
XII. i?e it further enncted, That each Sheriffuponsettlinghis
accounts w;th the comptroller, county trustee and coun
dens within their respective counties for the precedi
shall make and subscribe an affidavit that he has dul;
ed in his settlement for all taxes received by him uni
act, upon any occupation, article or thing not includec
list ol taxable property furnished him by the clerk of hisT'oimty,
and shall append to the said affidavit a list of all such taxes so
by him received, and the names of the persons from whom he
received the same, and set forth opposite to each item the occu-pation,
article or thing for which tlie said taxes were re-ceived.
XIII. ^ndbe it further enacted^ That in addition to the oafh
heretofore required to be taken by the sherift' on settling witli
the comptroller, said sherifif shall swear, that if he collects a-ny
delinquent tax beyond those accounted for in said settle-ment,
he will render a true account thereof to the comptroller
within one year after such collection ; and if it shall he disco-vered
that any sherift" or any person by virtue of having been a
sheriff, shall collect delinquent taxes and not account for thft
same as herein required, such sherift'or other person shall be lia,
ble to pay four told the amount of the sum collected and Hot ac-counted
for ; to be recovered in the nain^ of the state, before a-ny
jurisdiction having cognizance thereof.
CHAPTER ir-
An Act to create a ftind for Internal Improvemeftts, snd to ostabllsh a Board
for the management thereof.
I; Be it enacted by the Gene.raiJissembly of the State ofJVorik
Carolina, and it is hereby enacted by the authority of the samef
Tijat a lurid shall be, and the same is hereby created, to be de-
Boniirated « the Fund for Internal Improvements," andtto be
applied exclusively to the internal impiovement of this state,
unless tlie necessities of this state shall render it necessary for
some future legislature to apply the said fund or part thereof to
some other purposes of state.
11. lie it further enacted. That the said fond shall consist of
the neit proceeds of the sales of the lacJs lately accjuired by
treaty from the Cherokee ladiaxia.
izr^i
Ft>ll tax.'
SherifPn
jatJi on si-t
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