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NORTHCAROLINA
-Enacted by a 3f££tmWgl begun and held at RaLeigr, on the -twentieth .
day of November, in the year of our Lorn one thousand eight" hundred and fif-
teen, and in the thirty-ninth year of1 the Independence of the said State.
. • *
WILLIAM JUILLEJI, ESQUIRE, QOVEIMWUl. ■ .
CHAPTER Ji
An Act to provlile a Revenue for the payment of the civil Lists and contingent charges of Government
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for the year one thuusund eight hundred and sixteen, and to amend the Revenue Laws.
Be it enacted by the General Assembly of the State of Aorth ■ Carolina , and it i&.
hereby enacted by the authority of ' the same, That the Justices of the Peace appoint¬
ed to take the lists of taxable property within the several counties of the state ac. t
cording to the directions of the act of the General Assembly passed in the year
one thpusand eight hundred and one, entitled “ An act to fix an uniform time for Mm»»roffc
taking the list of taxable property throughout the state, and lor enforcing the col-
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lecticn of the Taxes,” shall, after giving due notice thereof, according to the di¬
rection of the befoie recited act, re quire each and ever) pt rson or prisons liable to
pay a land tax, either by lease or otherwise, to list each and every tract of land by j
him, her, or them liolden within the county, stating the number of acres of each se¬
parate tract, its local situation and its. reasonable value,’ including the improvements
thereon; and where the dividing line between two counties i uns through any tract
of land the owner of the said land may list the same in either county ; and it shall be the
duty of guardians to list the lands, of their wards being minors, and also the duty of
guardians of lunatics, and persons non compos mentis to list the lands belbhging to
Such lunatics and persons non compos mentis ; and any person holding lands, or Gn.rdi.ni to
any guardian of a minor, lunatic, or person non compos mentis, who' shall fatf to list ,}‘l.'lieln^1¥ef/
the lands whiph he is bound to list by this act, shall pay a double tax, to be collect-
ed by the sheriff out of the property of the person bound to list the said lands, by
distress or other mode heretofore used in such cases.
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-And be it further enacted , Th; t the Justices appointed as aforesaid shall
make out a fair copy of the list of lands by them taken, with the number of acres
and valuation annexed, and return the same together with the list of other taxable Justice! to
property by them taken, to the Clerk of the county Court at the next succeeding
court which may happen after the time prescribed by law for taking^he lists of tax -
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■ able property ; and the clerks of the several county courts arc hereby required un¬
der the satrte penalties, regulations and restrictions as are by law already enjoined;
to return to the comptroller on or before the first day of September in each and e- who .m i.
very succeeding year ihereafter, an abstract of such lists, shewing the number of a- ma*“ relurn*
ores of land so listed, the valuation thereof, the valuation of town property, the£& t°*P'
number of white polls, of bl.ck polls, of wholesale stoves, of retail stores^of retail-
ers of spiritous liquors, of stud-horses, of jack-asses, of gates, and of everv species
of property separate and distinct, liable to pay a tax, and which shall be contained
in the said lists.
III. And be it further enacted. That in case any of the justices of the pea^e ap¬
pointed to ta.fr tin list, of taxable property shall fail to taka and return the same,
according to the provisions aforesaid, it .hall be the duty of the county court to
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which the said return should have been made, to appoint some other justice ofthe^”*-
peace whose duty it shall be to take the lists of .taxable property in said district,
and to make a return thereof to the succeeding county court.
, fnd , if turJher ^acted, That the clerk» of the several county courts Shall,
within forty days after the lustier* -h U have made ...Jr returns, deliver to the she- *
C“,Um) 4 , arc“,atc C0P> of *he returns made by the justices as 4. c.erk.iofur-
id| and in case of failure thereof, be >. ider the same rules and penal.!e&asare,lulI> eutnfl'»
already prescribed by Law-, and the respective sheriffs shall proceed after the first ^
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year to collect the said tax.*, mi shall account for
the same on or before the first day of October in each and evety year, under the
same rules, regulations and penalties as are now by law established.7 7
w:thin th-t ,tJurt,ier
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f J at if any peison owning lands nfmy county
w.thm this state, or any nut-resident, either by himself j agent shall iuii to return
