COL. GEORGE WASHINGTON FLOWERS 
 MEMORIAL COLLECTION 
 
 DUKE UNIVERSITY LIBRARY 
 DURHAM, N C. 
 
 PRrsi-NTfD HY 
 
 W. W. FLOWERS 
 
REVENUE 1..AAV, 
 
 PASSED BY THE 
 
 GENERAL ASSEMBLY 
 
 OF TflE 
 
 STATE OF NORTH -CAROLINA, 
 
 AT TIIE 
 
 SESSION OF 186Q--'63. 
 
 RALKTGII: 
 WOLDEN, PRTNftR TO TIIK STATE 
 
/« 
 
 I lib. I 
 
 REVENUE LAW-1802--'63. 
 
 AN ACT ENTITLED "REVENUE." 
 
 Section 1. Be it enacted hj the General AssemUy of the 
 State of North Carolina, and it is hereby enacted by the au- 
 thority fif the same, That an ad-valorem tax of two-fiftha of ^^^ „7*w.'!*"' 
 one percent, be levied for the support of the State Go- fiJ;J;»of ""^p*"- 
 vernment, the payment of its debts, and the promotion of 
 the general welfare, upon the assessed cash value of the fol- 
 lowinir suhjects, to wit : 
 
 (1) Real Estate in this State. 
 
 (2.) All slaves in this State (excepting such as the Conn- j^^^"".J^,^*;'' 
 ry Courts may have exempted, or may hereafter exempt iop to rat;' 
 I'rora taxation on account of bodily or mental infirmity,) to 
 be taxed according to value, which value is to be ascertain- 
 ed by the same persons who assess the value of lands. 
 
 (3) Money due from solvent debtors, or on hand, or on iioncjdn»c.v 
 deposit with individuals, or in the banks, or other corpora- *"' 
 
 tioDS, Provided, That Confederate and State Treasury 
 Notes shall be considered money, and Provided furl/i/^\ 
 that the person listing his money on hand and at interest, 
 filiall be allowed to deduct debts owing by him as principal, 
 and also as tureiy, where the principal is insolvent. 
 
 (4) Money invested' in manufactnring and steamboat cor- Montr ,d- 
 p<.)rations or companies, according to the shares as fixed by p*rs,ion". 4? 
 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 br.nds, or State bonds, issued 
 since the 23d of February, l^r.l ; also money invested in 
 every spcie? of trade and traffic, not otherwise taxed 
 );crein. 
 
 (5) Household and kitchen furniture, owned by any in- no„.'„oo 
 dividual above the value of two hundred dollars, excepting 'y^^^^/i*!** 
 articles of furniture hereinafter specifically taxed. 
 
 U74 
 
if Rkvknue Law.— IS62-'6S. 
 
 • 
 tvr^Ife "**^^ (6) Horsee, mules, cattle, hogs, and otljer 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. 
 {.ktMr>» iu4 (7) All cotton and tobacco, except that which is owned by 
 •p^utwa. *''c producer, or has been purchased by the owner for his 
 own use, or that of his family or dependents ; and furtlier, 
 except such cotton as may have been purchased by any 
 piTtion or corporation for the purpose of manufacturing, 
 J'rovidcd^ that no more cotton held by a manufacturer, 
 ehall be exempt from this tax, than is needed for the con- 
 sumption of one year. 
 <t-oi3 o3. Sec. 2. Tlio following profJerty shall be e.\cnipt from tax- 
 ation, to wit : All lands or other property belonging to the 
 Confederate States, 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;, parsonages, and all lots or squares 
 ' kept open tor 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 (Jospel; and such land or other property 
 •dA may bo set apart and kept for agricultural societies, 
 grave-yards belonging to churches, and all other public 
 structures and other })re)perty set apart and used for the 
 pupport ajid comfort of the poor and alUicted ; mechan- 
 ical and farming tools, books, wearing a}>parel, and arms 
 for muster, and boats, canoes, notes or sums of tho value of 
 one hundred dollars or less. 
 v^<t^i>c-ij B(K Sec. 3. The property hereinafter taxed at a higher rate 
 JjaVoTT per ^^*" two-fifths of one per cent, shall not be liable to tho tax 
 f>-at. to be iibi- of two-lifths of ouc pcr cent., but shall bo Hated separate 
 therefrom. 
 D»*k4#i)i>4 ^®°- ■*• Every dollar of nett dividend or profit not previ- 
 •IX* proij'*. onsly listed, declared, received or due, on 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 Newborn, the Bank of Wadesboro', the Bank of Fayette- 
 ville, tho Commercial Bank of Wilmington, tho Farmers' 
 Bank of North Carolina, the Bank of Charlotte, and the 
 
RiTVENUE La.w.— 1862-63. 2S 
 
 Bank of Yancey ville, shall pay an annxial tax of eight cents, 
 bnt the same shall not be subject to any county tax. 
 
 Seo. 5. The stock or interest held bv individuals in all ^ stock Ac, <i 
 
 •' ... *>« listed in (h* 
 
 corporations or business shall be listed among the individual cmntits whe-s 
 property of the holders in the counties where they respect- side, 
 ively reside. 
 
 Sko. 6. The taxes shall be annually collected, and paid Wbcncni- 
 as follows: First, to the sherilTs, on all property and sub- whom ^aid/ 
 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 be listed, bnt an account of 
 which is to be rendered upon oath to the sheriffs and to the 
 Treasurer of the State as per exhibit C. 
 
 Sko. 7. At the first Court of Pleas and Quarter Sessions Disiriot b>ai 
 for each county, held on or before the first Monday in and^Vhin'^io- 
 March, and at the same term every two years thereafter, P'^'°"=<*- 
 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 ot 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 board of valuation shall, as near as Board v «. 
 practicable, ascertain the cash value of every tract of land, ^gjl*,'" "^'^ 
 or other real estate with the improvements thereon, situate 
 in their district, and also the Ofwh value of every slave re- 
 quired to be listed for taxation in their district, either by 
 viewing the same or otherwise. 
 
 Snc. 1^. In estimating the value, the board may call and Maj rv i i 
 fwear witnesses to testify thereto, and they shall take into no*«i* 
 the estimate any fishery appurtenant thereto, or used with 
 the land ; also, all mines of nieUJ, stone or coal, or other 
 material discovered or supposed to exist, whereby the price 
 of land is enhanced ; also all machinery and fixtnrcs for 
 manufacturing or mechanical purposes, that have I een 
 erected or used on the land. Wbeo a tract of land shall bo 
 
 P33474 
 
Revkxtk Law.— 1S62-'63. 
 
 Owner or 
 t^cnt to Jur- 
 
 Town lots. 
 
 Oall; 
 
 Rcf^iSfl) to 
 
 f..uke oalk. 
 
 ?frr-rr*if'f*n'i 
 
 io one or more districts, the board of tlie district in ubidi 
 the owner resides shall ascertain the value of whole tract,, 
 and if the owner resides in neither of the districts, the board 
 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 ho be a 
 non-resident, his agent shall furnish the district board with 
 a list, including hu)d entries, seitina^ forth the separate tracLs^ 
 and also the several couliguons bodies or tracts of haul 
 owned by him in the district, together with the names of 
 the water courses, or other noted places on or nearest to 
 which they niay be 6ituated,,iaud the number of acres in 
 each separate tract i>r contiguous body ol" land, and also the 
 names, ages and number of slaves he may be bound to list. 
 
 Skc. 11. Town lots shall be listed separately, and each lot 
 be numbered according to the plot of the town ; each sepa- 
 late body or tract of land, and eacli town lot shall be 
 separately and distinctly valued and returned. 
 
 Sec. 12. The district boards shall, in each ease, administer 
 the following oath to the persons fuinishing the required 
 list: You, A. B,, do solemnly swear, that the list by yow 
 furnished, contains a fttll and fair statement of every tract 
 of land and town lot and slaves in tliis district, for the taxos- 
 of which you are liable, either in your own right or the 
 right of any othor person, either as guardian, attorney, agent 
 or trustee, or in any other manner whatsoever, to tlio best 
 of your knowledge and belief^ so help you God. 
 
 Sec. 13. If any person shall refuse to furnish the list 
 re^juired above, or to take the oath prescribed in the pre- 
 cu(ling section, he shall bo guilty of a misdemeanor, and' 
 the justices of the peace of said board shall bind him over 
 to aj»pcar at the next term of the Superior Court of the 
 county to answer the charge, and on conviction or submia- 
 eion, ho shall be lined at the discretion ol the Court. 
 
 SfXJ. 14. When the owner of the lft?id and slave or elavop, 
 or if he he a non-resideni of the Slate, his agent be not a 
 lesident of the district where the land is situated and the 
 slaves required to be listed, the required list w^ith affidavits 
 of the same import as the above required oath subscribed 
 and swoiu to before and certiified by a justice of the pcace^ 
 
Revenue Law.— 1S62-'63. i» 
 
 may bo transmitted to tlic 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. 
 
 Seo. 15. When the board of valuation are not furnished „„f£n.]h?di' 
 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 
 snrveyed ; 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 Board* to 
 
 1 1 /. 1 • • J in complete vam- 
 
 practicablc, after their appomtment, proceed to value aJl aiion by bi*: 
 
 real property and slaves required to be listed in their re- Aprii*^ ' 
 
 spective districts as above directed, complete the list by the 
 
 5rst Monday of April after their appointment, and annex 
 
 the following atMdavit 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 glaves required to 
 
 be listed in the district of 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 thoThurpdav fiuhse<iucnt to the first Monday Jn»tice» i) 
 
 BBfC ti 
 
 of April, after the appoint naent of the di-»trict boards of 
 valuation, the persons who were appointed as justices of the 
 peace to be members of the different district board--, shall 
 meet at the court-house .ind organize thcinselves into a 
 county board of valuation by electiog by ballot one of tlieir 
 
4 KETKNua I^w.— lSC2-'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. 
 
 Bonrds M gj^ i^ -j^y ^],ig county board of vuluatiou 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 thronj^hout 
 the county shall not have Ijcen assessed by a uniform stand- 
 ard of value, they may re-assess any district, or any 8ei)a- 
 rate tract or tracts or lots of land, and also any slave or 
 filavca. 
 
 vrirfti valued Skc. 19. If any one deem that too high a valuation was 
 put on his land or slave or slaves, he may aj>ply ti> 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 laud or slaves about the value of which they 
 are in doubt. 
 
 Quorum. Seo. 20. Two thirds of the entire number of the mem- 
 
 bers composing the conntv board of valuation shall form a 
 quornra for the transaction of business, and the decision of 
 a raajoritj' of the members present shall stand as the de- 
 cision of the board. 
 
 Wb«»D 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 com])ared the lists, heard the comj^laints 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. 
 Seo. 22. When the countv boanis of valuation shall have 
 
 lt/« luw. 
 
Retknue Law.— 1862-'63. "7 
 
 performed the doty on them imposed, they shall return the ^^* *'"* 
 lists received of the district boards of valuations, as by them eiert. 
 revised and corrected, to the cJerk of the county court, be- 
 fore whom they shall subscribe and swear to the 
 following affidavit annexed 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 conccrucd, so help ns 
 God." 
 
 Sec. 23. Each member of the county and district boards Compcn** 
 of valuation shall receive out of the county treasury such 
 compensation as the County Court may allow, not exceeding 
 three dollar* 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 T»i»:ef«of «»^ 
 of each county, which Ehall be held on cr after the tirst paiot«4. 
 day of January in each and every year, except in ca'^cs 
 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 frceeolder of knowc skill and 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 cni it house by the clerk. 
 
 Sko. 25. If the Court shal til from auy cause to make v»BMieir» 
 such appointment, any throe justices of the peace of the "* 
 county may meet at the office of the clerk of the 0)unty 
 Court, on or after the first Monday of April, and appoint 
 the talcers of the tax lists for the count}-, or supplv any 
 vacancy arising from death of incapacity to act, joid th« 
 clerk shall record the same. 
 
 Set. 2C. The clerk shall issue notice of all -it* riM««4«>»« 
 
 of takers of tax lists as soon as made to tin • '>^tMk«to * *' 
 
 shall serve them within ten days npoo the Kppointeot, 
 whose duty it shall be to advertise at their sev • Oi 
 
^ RsvENCK Law.— 1862-63. 
 
 ^»*. in their respective districts at least ten daj's before the time 
 
 , . of listing the places and times, when and where he yi'iW 
 
 attend for the purpose of receiving tlje list of taxables, 
 which lists he shall take during the lust twenty working days 
 in April ; they shall perfect their hsts and return them to 
 the clerk of the county court on or before the second day 
 of May. 
 
 RefcMior gjic. 27. If any pereon appointed to take the lists of taxa- 
 
 bles shall refuse, or wilHully fuil to discharge the duties of 
 his appointment, he shall be deemed guilty of a misde- 
 zneauor. 
 
 *h»tk. Skc. 28, Every person appoiniod 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, tu-wit : I, (A. B.,) do solemnly swear 
 that I will perforui all my duties as taker of the tax lists for 
 the district for which 1 have been appointed, according to 
 my best knowledge and ability, so help me God. 
 
 Owuei tofur- Sec. 29. It shall be the duty of every one liable to ppy 
 •iistuittitbies. tax, residing in any district, or having property thoreiii 
 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 iirst 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 valua- 
 tion of each tract of hind, and the number, ages and valuo 
 of his slaves, as assessed by the board of assessors next 
 preceding the time of listing, and any otiier slaves subse- 
 quently accpiired, and his estimate of value of such articles, 
 or subjects of taxation not mentioned in the Iirst section of 
 this act, as are taxed ad-valorem; and such listing and valua- 
 tion shall have refer nee to the property owned and the 
 subjects of taxation held by the tax-payer and its valuo on 
 the first day of April next before the listing thereof, and 
 the taker of the lax list shall administer to the person fur- 
 nishing said list the following oath : You solemnly swear 
 that the list by you furnished contains a full statement of 
 all the property and stibjects of taxation wliich you are 
 bound to list either in ydnr own right or in right of any 
 other person, and that the property valued by you is not 
 
 O-iti. 
 
Revenue Law.— 1862-'63. 9 
 
 worth more in cash than the vahiation annexed, to the best 
 
 of your knowledoe and belief: Provided, hovjever. that in Special pro- 
 
 ■^ ^ ' 1 11 1 1 vision for Ut;3. 
 
 the year 1863 the taker of the tax Hsts 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 assessoi-s, and after the year 1SG3 and until 
 another assessment of slaves, they shall be listed at the same 
 valuation, Provided^ /unoever, tliat when the tax lister shall 
 make oath in writing that any slave has become greatly 
 impaired in value bj^ reason of disease, or other bodily or 
 mental inlirmity, 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, iind they shall be listed 
 accordingly. 
 
 Sbc. 30. Every taker of the tax lists shall be allowed such Cocipeosa- 
 
 - , . . , • • tion. 
 
 compcnsition for his services as thecounty court may, in its 
 discretion allow, to be j>aid out of the county treasury. 
 Sec. 31. Every taker of the tax list after the year 1863, Takersof^ix 
 
 111, ,1-1 -1 ''*'■ ^o ^^ ''^'■' 
 
 shall be furnished by the clerk ot tho county court, with a nished lists ij 
 fair copy of the return made by the last board of valuation ^ ^ ^ 
 of the real estate and slaves in his district, and with the ne- 
 cesi=ary printed form of tax bill to 1»e furnished by the Comp- 
 troller, under the provisions of this act. 
 
 Sec. 32. The comptroller at the public cost, shall have ThcCocip- 
 
 1 J . 1 1 I 1 1 /• „ IrollerUihaT- 
 
 prepared and printed, as they may be needed, lornis oi tax )isu pre- 
 tax lists, with all the articles and subjects of taxation to bo ^" ' 
 listed by virtue of this act, mentioned separately over the 
 heads of jiarallel 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 otHcers, such 
 other blanks as he may deem necc«»Rry. 
 
 *» 
 
10 Revknub Law.— 1862-'63. 
 
 How taken Sec. 33. Tlic lakcr of the tax list shall set down each ar- 
 
 aatll proceed. .... _ 
 
 V tide or snbject m it3 proper coliiinn against the name of 
 
 the pei-son listing, arranged in alphabetical order, and re- 
 turn the same to the clerk of the county court as required 
 in section 8. 
 0»th. Sec. 34. In the return of said lists the tax lister shall an- 
 
 nex the following afliilavit: " I solemnly swear tliat 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 gj-Q^ 35. The clcrk of the county court annually, on or be- 
 
 deli»cr tba lax r>/>ii«T ^iiii- 11 'jv /• 
 
 lists to the fore the twenty-iiith 01 June shall deliver to the shcnti ot 
 95^'of /une.* 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 duo from each 
 person in columns ; and if any clerk shall fail to furnish the 
 sheriff at the time prescribed with such cop}', ho shall be 
 deemed guilt}' of a misdemeanor, and the sheriff shall in- 
 form the grand jury thereof 
 The clerk" 10 Sec. 36. Tlio clcrks shall record the returns at length, 
 
 ai»*e record. , , , , - , 1. • 1 1 1 • 1 j 
 
 made by the takers of the tax lists m alplialictical order, 
 keeping the return of each district sei)arate from the 
 others. 
 Clerk to re- ^p^^,^ 37, T|,e clerk on or before the first day of August 
 
 turu uii ub- *^ " 
 
 Btract to the in each year, shall return to the comptroller an abstract of 
 onip ro er. ^j^^ game, showing the number of acres of land, and their 
 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 Slate 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, sotting forth separately the tax levied on 
 
 ^ 
 
Revekde Law.— 1S62-'03. 11 
 
 ea^i 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- ti,^^''^'*i!'"l_"'^ 
 scribed by the preceding section, or shall fail to return to 
 the comptroller a copj- of the sheriff's returns made, sworn 
 
 to and subscribed as required in section of this a»t, he 
 
 shall forfeit and pay to the State one thousand dollars, to l)e 
 recovered against him and the sureties of his official bond 
 in the superior court of Wake count}' at the term next after 
 the default, on xnotion of the Attorney General, and it shall 
 be the duty of the comptroller to inform the Attorney Gen- 
 eral of such default. 
 
 Sbo. 39. For services of clerks in relation to taxes where ^^'nT'""** 
 
 t'.OD 
 
 no fees are specially provided for in this act, the}' shall l>e 
 paid by the county courts such sums as said courts may 
 deem reasonable and just. 
 
 Sec. 40. The sheriff shall forthwitli proceed to collect said Deputy sh^ 
 taxes, and when he shall collect by his deputies, who are 
 not sworn as others, snch 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. 
 
 Sec. 41. The sheriff shall give to cacli tax-payer one receipt Rec>?ipU. 
 for the amount of his taxes, specifying how much is for State 
 taxes and how much for county taxes. 
 
 Sec. 42. If anv sheriff" shall die during: the time appointed ^" ^'' '•^'•« 
 
 /. n • ■ 1 • • 11 , , o of » sheriff. 
 
 tor collectmg taxes, his sureties may collect them, an<l for 
 that purpose shall have all the powers of collecting the same 
 of the collectors and tax-payers, wliich 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 it he had 
 lived. 
 
 Sec. 43. The sheriff and (in case of his death) his sureties t nsf f.»r aHt 
 shall have one 3'ear and no longer fro:n Ibe day prescribed 
 for his settlement and payment of tlic. 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. Tlie sheriff shall collect tl:c taxes as they are set 
 down in the list, and moreover, shall collect of all persons 
 
 ti-jrnanf 
 
V2 
 
 Revenue Law.— 1862-'63- 
 
 Stierifl tc lit. 
 *erfig€. 
 
 «>^ecrtc3M)rd. ""^^'^3^ taxables are not listed, double the taxes imposed on 
 np •• " • the same snbiecta ; and as to an v land not listed, which 
 luaj not have been assessed at the last assessment, the same 
 in estimating the double tax, shall be deemed to be uf the 
 value b}' the acre, of the higlicst valued tract adjoining 
 thereto ; and as to any porsouul property not listed, herein 
 taxed according to value, the shcrifl' may call on a justice 
 oi the peace of the vicinage, who shall value the same and 
 put his vahiation in writing, and the sherift" shall collect a 
 double tax on such valuation. 
 
 Sec. 45. Immediately on receiving the tax list, the sherifi* 
 fchall advertise the tact, and that he holds them read}' for in- 
 spection. He shall also request therein, all persons to in- 
 form him of any taxables which are not listed ; for the more 
 t'fiicient collection of the taxes, the shcrift"at any time, from 
 the deliver}' 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 proi)erty of the tax payor to satisfy the same, 
 selling lirstjhis personal and then his real estate. 
 
 Stc. 40. In each case in which the sherilf collects by 
 distress, he shall be entitled to an extra compensation of 
 fort}' cents, to be collected with the tax. 
 
 Skc. 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 sherifi' 
 ehall make alHdavit thereof before the clerk, and obtain from 
 ijim a certificate of the amount of such person's tax, and 
 forthwith collect the same. 
 Court lo )g. Skc. 48. If any person be liable for taxes in any county 
 trwaio tatee.'^ whcreiu he shall have no })ro])erty, but shall be supposed 
 to have property in some otlier county, and will not pay 
 his tax, the sherilf shall report the fact to the county court 
 held next after tlie first day of October, and thereupon the 
 court shall direct the clerk to issue a Jiei'i facias to the 
 eherilT of that county, returnable to tiie court whence it is- 
 sues for such tax, and the cost of ])rocess and executing the 
 same, which the slierifi" 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 
 tiie sherilf to be accounted for as <jther taxes. 
 
 tllff. 
 
 f'orsoot 
 about ii re- 
 move. 
 
Revenue Law.— 1S62-'63. 15 
 
 Sec. 49. The sale under distress of personal estate for taxes >'■'-*=' '1 ^« 
 shall be advertised ten days previous thereto, at three pub- 
 lic places in the district wherein the delinquent tax payer 
 shall reside, and if he reside not in the county tlien in the 
 district where the taxables were or onglit to have been listed ; 
 and the amount of tax shall be stated in the advertisement. 
 
 Sec. 50. The sale of land for taxes due thei'con, shall be ^eSi*m/'!^ !^/ 
 made under the following rules : for taxes 
 
 (1) The sheriff shall return to the court of pleas and sheniT >.> 
 quarter sessions of his county, held next after the first day the count 
 of January, a list of the tracts of land which ho proposes ^'^"''^ 
 to sell for taxes, therein mentioning the owner or the sup- 
 posed owner of each tract, and if such o^^ner 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 b}' the clerk upon the minutes of the court, and a co]\v 
 thereof shall be put up in some public part of the cour*: 
 house. 
 
 (2) The county court shall order the clerk of the court to Ti;^ cot:.-. ♦) 
 issue notice to every person whose land is returned as afore- n.)'. fy, *.: 
 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 printeil 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, whore they are known, 
 and the names of the tenants of the same. 
 
 (3) Tl»e sales shall be made within the two terms next Wa»- r*- 
 succeeding the term when the returns are made of lands to m™* "' ^ 
 be sold, and at such place in the county as is directed for 
 
 the sale of land under execution ; and the whole expense 
 attsndant on the advertising and sale shall bo chargeable on 
 the lands and r.aiscd at the sale. 
 
 (4.) The whole tract or contiguous body of land belonging ti- • ; » 
 to one delinquent person or company, shall be set np for 
 tale at the same time, and the bid shall be strnck off to bin. 
 who will pay the amount of taxes, with the expenses afore- 
 said, for the smallest part of the land. 
 
•brnff. 
 
 (4 Revknce La\t.--18C2-'63. 
 
 Tbetheiiffu* (5 \ \i t]iQ second term next succeedin;: the term when 
 
 Mtarn a list of ^ '' *' 
 
 tract? tcW. the ictnrns are made of lands to be sold, the sheriff shall 
 return a list of the tracts actually sold for taxes, the qnantitj 
 of the tract bought and to be laid ofi', the name of the pur- 
 chasers and the sum paid to the sherifT for taxes and charges, 
 which list shall be read aloud by the clerk in open court, 
 bhall be recorded in the minutes of the court, and a copy 
 thereof shall be put up by the clerk daring the term in 
 Bomo public part of the court house. 
 ,u^ if Six". 51. If an}' sheriti' or clerk shall fail to perform any of 
 the duties prescribed in sections 47 and 4S of this act, he 
 shall forfeit and pay to the person aggrieved one hundred 
 dollars, and he and his snretii^.s shall moreover be liable for 
 all such damages as any person may sustain by reason of 
 such default. 
 TKt- lands of gj-c. 52. The land of an infant, lunatic, or person nart 
 
 iiifantfl, Ac , 'in 1 11/" T">'>T? 
 
 »«Hn< be "tid. compos mentis, eniiW not bo sold for taxes, J romaca, /unc- 
 fver, that when land may be owned by such persons in 
 common with another or othorH, 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, 
 fchall cause the tract to be divided among the tenants in 
 common, and the share or interest ot 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. 
 Omia uMy Seo. 53. The owncr of land sold for taxes under section 
 50 of this act, his heirs, executors or administrators or any 
 other person for them, may redeem tlio 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 wlicro the land lies, the 
 full amount paid to the sheriff and twenty-five per cent 
 tiiereon. 
 ir B'jt ie- Skc. 54. If the land so sold, shall not be redeemed within 
 
 uj'be done. " the poriod aforesaid, the purchaser may, at the end of that 
 time, select the quantity of land struck off to him out of 
 
f^EVKiJuB Law.— 1862-'63. 15 
 
 any paft df the tract or bodjj of* which the same was bid 
 off, the said qnantitj' to bo laid ol? in one compact body- as 
 nearly square aa rM*iy be, a^d adjoining to some of the out- 
 lines of the wliole Ifact of body of land. 
 
 Sec. 55. Within one year after the time of redemption Ti.e purrha- 
 shall have passed, the purcliacer^ at his own cost, his heirs, laud suireTed 
 -executors or administrators, or atij of them, may procure ?ime'''^..'f'^'re-''*^ 
 the qna«tity bid off to be surveyed by the county surveyor, '^^a'lX'on- 
 ■v^•ho shall make out and certify, umler his hand, a foir plot 
 of the survey, with the courses and distances lairly and truly 
 set forth, An<d if the county surveyor, on request, shall fail 
 to make suck survey and plot, then any other surveyor may 
 make and certify the same. 
 
 Skc. 5^. Tl)« sheriff on being presented with such certified Thehheriu ta 
 plot, withm the year after the time of redemption is passed, sold bj him. 
 *hall convey to the purchp»ser tlie laud therein contained. 
 
 Sxc. 57. When by any provision of the law, any sheriff p^^Jp^^*®'"**'"'^ 
 or officer other than th^e 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 court 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 lo execute a (Iced ou the purchaser's 
 producing to hira a certified plot and survey as is provided 
 for in sections 55 and 56 of this act. 
 
 Sec. 58. The purchaser of land, ?C)]d for taxes, under sec- Purchaser^ 
 lion 50 of this act, shall be considered as taking and holding 
 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 surveyor, being required within Forfeit o< 
 two months after the survey maj be lawfully made, to sur- 
 vey the land bid off at sale for taxep, shall wilfully fail to do 
 so within four months after such request, ho phaW forfeit 
 and pay to the purchaser, or his executor or adminis'rator, 
 one hundred dollars. 
 
 Sec. GO. If no person will bid a lew quantity than the wi,»». in k.- 
 whole land, for the taxe?, the bid shall be deemed the bid »,( tbran'e 
 of the State, and the land shall be ptruck off to the State as 
 the purchaser, and the eheriff shall report in writing to the 
 
 under See. 5i» 
 
 conn<T inr 
 Tcyor. 
 
16 Rktextk Law.— 18G2-'63. 
 
 county court at tlie time he returns the list of lands sold for 
 taxes, wliat and whose lands are thus struck oil' to the State, 
 describing tliem particularly, which report shall he recorded 
 on the niintJtes of the court, nn<l thereuj)on the title of said 
 lands shall be deemed to Lave been vested in the State from 
 the time of purclia*»e. 
 
 " rirrk to "i^^.p fjl. The clevk shall, within twenty davs after the 
 > . copiis. return of the fihenli s report ot tlic 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 be by him recorded, and 
 the secretary shall i,'rant 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. 
 
 Venkhr for gj-c. G2. If any sheriff or other person authorized thereto, 
 
 not makiof re- "^ j .i «• i i i o « 
 
 (.11 u. shall sell for taxes and strike ort any land to the State, and 
 
 shall fail dul}' to report the same to the county court, or to * 
 d'.ily obtain and deposit a coi)y thereof with tbe Secretary t 
 of Stale, the comptroller shall, in his report to the treasurer, 
 charge such sheriff (or other ]>orson acting in his stead) with 
 the sum of two thousand dollors, and the treasurer shall 
 recover the eamc as an unpaid tax. 
 
 How rcJcemtd. g^c 63. Lands bid off for the State may he redeemed in 
 like time, and under the same rules and regulations as those 
 purchased by individuals, except the payment (which shall 
 ho 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 comp- 
 troller. 
 
 pon for whoso tax the same is sold, his heirs or assigns, bo 
 liable to be onteiLid as vacant lands, subject, nevertheless,, 
 to the right of redemption withiiv the time prescribed. 
 Sureties nior Skc. C5. When land shall be sold for its tax, and the 
 sheriff shall die, or otherwise become unable to report his 
 sales, his sureties may report the same within Uio time pre- 
 
TIevknue Law.— 1862-'63. 1^ 
 
 Fcrlbed, and shall proceed as to the land bid off by the State, 
 iu the same manner as the sheriff might. 
 
 Sec. i'6. When any person shall sell his real property, ^^^'^ «»*•<* 
 iind shall have no estate within reach of the sherifl", to satis- 
 fy the taxes due from him on any subject of taxation, the 
 real property shall be bound lor all such taxes. 
 
 Sec. G7. Every conveyance made by any deceased per- Cxiveyaort 
 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 tho 
 State of North Carolina, on the property conveyed in tho 
 bands of vendees, donors and assignees. 
 
 Sec. 68. If the sheriff, or other person shall discover that UruLs no* 
 any land has not been assessed, he shall make it known t" 
 the county court, whereupon a board shall be appointed to 
 ju»sess the same. Mho 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 
 Mich tax, by distress or otherwise. 
 
 Sec. 69. It shall be the duty of the sheriff to inform the . Shmfl- »o 
 attorney general, and tho solicitors of the State, for the cir- ney Gfwrai 
 »',uit8 and counties, concerning all omissions by tax payers, 
 done in their respective counties to defraud the State of its 
 revenue ; and the attorne}' 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 iile a bill in equity against the person 
 »o in default, and the answer of the defendant shall not be 
 competent against him in any criminal or penal proseciition; 
 and whenever a suit is brought, or a bill tiled in behalf of 
 the State, under any provisions of this act, it shall be done 
 in the name of the State of North CWoHaa. 
 
l^ REVENrK LA\r.— 1862-63. 
 
 SCUKDCLE A. 
 
 Pobjecutob* S^x:. 70. The following subjects shall be nnnuHlly listed 
 Ill addition to tliose mentioned in the ni-st section o( thia 
 act, and taken as licrein specitied : 
 
 Polls. (1) Every taxable poll, one dollar and twenty cents; 
 
 Provided tliat the county court may exempt such poor and 
 iiilirin ])ersons as they may declare and record lit subjects 
 ot exemj)tion ; and, Providtd further ^ that soldiers in the 
 actual eervice ol' the Confederate or Slate government, 
 shall not bere(|uired to list or pay a full tax. 
 
 Toll Gutes. (2) Every toll gate on a turnpike road, and every toll 
 bridge, and every ferry 2^ per cent on amount of receipts 
 durinj; the year, and all keepers of houses of public enier- 
 tainment, whether in town or country, whoso annual re- 
 ceipts amount to three hundred dollai-s or more, a tax of 
 one per cent on the receipts. 
 
 Gfltea acrosi (3) Evcrs' gate, permitted by the county court to be 
 erected across a hii;hway, niteen dollars. 
 
 HotesbaTers. (4) Every note shaver, or person who buys any note or 
 notes, bond or bonds made by individuals shall list the j>ro- 
 fits made and received,- or secured on all such ]>urcha6es 
 made by him during the year eliding on the lirst day of 
 Jul}', whether made for cash or in exchange for other notes 
 or bonds, and pay a tax of ten ])cr cent on the aggregate 
 amount of such profits, in addition to the tax im])osed by 
 this act on the interest he may receive on such notes or 
 bonds; I^rovidid, that there shall be no deduction made 
 from the profits in consequence of any losses sustained. 
 
 Uegro trsdcra. i^) Every pcisoii resident in this State, engaged in the 
 business of buying and celling slaves, whether the purchases 
 bo made in or out of the State for cash or on a credit, one- 
 lialf of one per cent on the total amount of all his purchases, 
 during the twelve months pieceding the first day of 
 ApriU 
 
 PerBPns buy- (0) Every person resident in this State, not a regular trader 
 
 «€ii aKiiin'! '^ ill slaves, who may buy a slave or slaves to sell again. 
 
 whether such purchase bo made in or out ol' the State, for 
 
 cash or on credit, one-half of one per cent on the total 
 
Revenue Law.— 18G3-'63. I? 
 
 amount of liis pnrcliases vilurin^' the twelve months ending 
 the 31st of March of ojich year. 
 
 (7.) Every carriage, bng^j or otiier vehicle kept for Vthicie*. 
 pleasure or the conveyance of pprsons, of the value of fifty 
 dollars or upwards, vne per cent on its value. Ever}- stud 
 horse or jackass let to mares for a price, belonging to a 
 resident of tlie State, six dollars, unless the highest price 
 demanded for the season foi- one marc shall exceed tliat 
 sum, in which case the ainonnf, thus demanded siiall be paid 
 as a ta^', such jack or stud to l)o listed, and the tax paid in 
 the county in which the owner resides. 
 
 (8.) All gold and silver plale, goM and silver-plated ware r.oM and bU 
 
 V(?r oiftt^ lew • 
 
 and jewelry worn by males, including watch chains, seal? eiry, Ac' 
 and keys, where collectively of greaJer vahui than twenty- 
 five dollars, one ]>er cent on their entire value. 
 
 (9.) Ever}- watch except thooc kept for sale, one per cent Watch?9,*c. 
 on their value; every harp in w^q !^2.r.O ; every piano in 
 use $1.50; every gold headed cane in use $1.00 ; every silver 
 headed cane in use 50 cent;-. 
 
 (10.) Every resident surgeon, dentist, physician, lawyer, s»ir-f«or«. 
 portrait or miniature painter, dagucrrean artist, or other '''^"''■''■''' *'^' 
 person taking likencsscss of the hurran face, and every com- 
 mission merchant, factor, jirudtice broker and auctioneer, 
 every State and county officer, every president and cashier, 
 superintendent or treasurer of any bank, railroad, or other 
 incorporated compan}', wluve total annual receipts and 
 income in the way of practice, fees, ifrages, perquisites and 
 emoluments, amount to or are worth one thousand dollars 
 or upward^, one per cent on c-u-h total receipts and income ; 
 ProriJrd that this clause shall not be construed to apply to 
 the s.ilaries of the judges of the snpreme or superior courf< 
 of law, nor to the sr.lnries of mil.'tar}' oflicers in the actual 
 field service of the Conftderato or State governments, tut 
 to the salary of the Governor. 
 
 (11.) Every head of a family sljall list all his dogs above Dog». 
 two on any one plantation, incluJing t]io.«e owned by lis 
 slaves, or any other person rv»'ident <<n his land or living' in 
 his family; and every person i.o! the head of a family hlial! 
 lis* all the dog** owned by him -elf or his sln^ ' • e, 
 
 and a tax of one dollar shall be colloctcd on c ud ; 
 
20 Rkvexue Law.— 1S62-'63. 
 
 Provided^ however^ that uo one shall be required to list 
 dogs under eight moutlis old ; J\<n'!ded, howevtr^ that the 
 county courta of each county, a majority of the justitea 
 being present, in thoir discretion may levy the above taxes 
 on dogs, and the taxt's collected, levied under this section 
 shall be for connt}- }>urpo8e8. 
 i»c«d Hc;.d!«. (12^ Every perf^on who (?hall have traveled any railroad 
 in this State in which the Slate has an iiiterest as a stoek- 
 liolder, or with wliioh the State may have exchanged its 
 bonds, ]>aying nothing, (commonly known by the nanio of 
 deadheads) or paying less than two and a half cents per 
 mile, or any member of whose family shall Iiave so traveled, 
 (excepting the oflicials and emj)loyees travelling in the actual 
 dibcharge c.i their duties as ofTicials or employees, and ex- 
 cepting also ministers of the gospel travelling in the actual 
 dibcharge of thoir religious functions,) shall list the number 
 of miles he or any member of his family shall liavo so trav- 
 eled the year preceding the first day of April, and thall 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 r'-fusal so to list, he shall be guilty of a misdemeanor, and 
 on conviction, shall pay a fine of not less than one hundred 
 dollars. 
 Bi.i J/ div (13.) Every person who shall have distilled brandy for 
 himself, for sale, and every one who shall have had brandy 
 distilled for eale, the year preceding the first day of April 
 in every year, sh^ll list the number of gallons so distilled, 
 and pay a tax of ten cents per gallon. 
 
 j.iq'K.i <j.;ai.TK. (14.) Every resident of the State, who may have brought 
 into the State, or who may have bought from a non-residont, 
 whether by sample or otherwise, spirituous liquors, wines 
 or cordials, for the i)urpose of sale, twenty per cent on tiie 
 fljnonnt of his profits, and every person who may have 
 bought to sell again, spirituous liquors, distilled in this 
 Ftate, ten per cent on the amount of liis profits. 
 uivuv :i< (15.) On every dollar of nett ])rolit or dividend declared, 
 
 ""* '" received or due during the year pieceding tlic first of April 
 
 in each yeai-, (and not jireviously li.-^ted) upon money or 
 capital invested in manufacturing cotton or woolen goods, 
 leather, or articles made of leather, iron and tobacco, and 
 
Revenub La.w.— 1803-'63. 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 CoJiaterai 
 equitable, above the value of one hundred dollars, situated 
 in this State, which shall descend or be devised or be- 
 •qneathed to any collateral relation or person, other than a 
 lineal ancestor or descendent, or the husband or wile of the 
 deceased, or husband or wife of guch 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 mny not be required in pay- 
 ment of debts and other liabilities, the foWowlng per centiun 
 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 i)er 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 colnmn, designating its 
 proper per cent tax. 
 
 (IS.) The personal estate shall be liable to the tax in the 
 hands of the executor or administrator, and shall Vje paid 
 bv him before his administration account is audited or the 
 estate settled to the sherili'of the county. 
 
 (19.) If the real estate descended or devised shall not bo 
 the entire inheritance, the heir or devisee shall pay a />/'(; 
 n/Ai tax corresponding with the relative value of his estate 
 or interffst. 
 
 (2(1.) If the legacy or distributive share to be received, 
 shall not be the entire property, such legatee or distributee 
 shall, in like manner, pa^' a pro rain part of U»e tax, accord- 
 ing to the value of his interest. 
 
 (21.) Whenever the personal property in the hands of 
 snch executor or administrator, (the aamo not being ncfded 
 to be converted into money in the coaree of the adiuinistra- 
 
22 RKTtxcii Law.— lS62-'63. 
 
 tion) sliall be of nncertiiiii value, lie shrtli apply to the counfj 
 
 court, to appoint tlirc.o impartial men of probity to ajssess 
 
 the value thereof, and such assessment being returned to 
 
 court and confirmed, shall be conclubive of the value. 
 
 -o'^be ^Iste^in ^'■^•- ''l- I'-^ory person shall, at such time and place as 
 
 ''^.''of'A^V" ^^^^^^ ^^ designated by the persona appointed to take the list 
 
 of taxables, list all iIk^ real an<i perponal estate, and other 
 
 taxable subjects enumerated in gchedule A of this act, which 
 
 were his proi)erty or in his possession, or were the subjects 
 
 of taxation on the tlr^t (b^y ««f April of that year. 
 
 Executors. Six;. 72. Lists of taxablos of testators, intestates, minors, 
 Ac, lo Iwl rr( ■ ... , , ' , , , , • 
 
 Dtrtr nf u-sta- luuatics, lusanc pcr.sons, al)3i'ntces, and other estates hehi in 
 
 ""' trust, shall be rendered by the executor, adininibtrator, 
 
 guardian, agent, trustee, or ccsqul que truat, as the case 
 
 may be. 
 
 Real ertatc Sec. 73. Real estate shall be listed in the county wliere 
 
 to be listed • i j i • 
 
 where MiuateJ, Situated, and where a tract of land is divided by a county 
 *»iu casea!^^" ^^"^» ^\\2i\\ be listed in the county wliere tlie larger portion 
 shall be situated, cxce])t when tlie owner resides in one of 
 the cuunties in which a portion of the tract is situated, in 
 which case, if he holds the lands in both counties under one 
 title, lie shall li*t in the county in which he resides ; where 
 the Pedec 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 bo situated. 
 When divided Skc. 74. Where any tract of land or town lot shall have 
 
 ^(■piUti^ to be , T -J J .• 1 . 1.1 
 
 raiucd, &c. 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 acgregatc vahie of the parts equal 
 
 to the board valuation of the entire tract or lot. 
 
 Toficiiitate Sto. 75. To facilitate the collection of tax on collaterals, 
 
 i^ollectioii of I . . .... 
 
 •lax on coiiat- exQcj exocutor or administrator, shall return m his invento- 
 ry, whether ihe estate <roes to the lineal or e(.)llateral relations 
 of the deceased, or to a stranger, and if to coUateials, the 
 degree of relationship cf said collaterals fo the deceased, 
 under a pcnaltj- of one hundred dollars, to be recovered in 
 the name and to the use "of the State. 
 Wh?n «o be Sec. 70. Evciy poll tliat is, or will be of the required ago 
 
 listed, Rud 1 /• 1 p r 1 /. 1 II 1 T 11 
 
 wluic on the nrst day of J u y ot any year, shall be listed that year ; 
 
 ^\Qvy owner, if in the State, shall list his slaves in the 
 
Eevenuk Law.— 1862-'63. 23 
 
 comity in wliich lie resides ; and if the owner be a non- 
 resident of tlie State, or a refugee from his conntj, 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 tlio owners as well as those em- 
 ployed within the State; Provhhd that the provisions of 
 this act shall not apply to owners of slaves who have ])er- 
 manently located said slaves beyond the limits of the State, 
 and hire them from year to year in otlier States. 
 
 Sec. 77. Such slaves and other taxable personal estate, as Slaves u^ be 
 are employed on the land of the owner, shall be listed in theiundis. 
 the county in which the land is listed. 
 
 Sko. 7b. Every head of a family, or owner of land or FrRe persons 
 
 1 11 1 1 I °'^ color. 
 
 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 iiis 
 employment, or living on his land or in his house, shall list 
 such person for taxation, and pay the tax. 
 
 Sec. 70. Personal property, and other subiects of taxation. Personal pro- 
 
 . . perty Ac. 
 
 unless otherwise directed in section 7o [?] shall be listed in the 
 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. 
 
 Sf.c. 80. That no taker of a tax list shall take the list of Takers of lieu 
 
 . , , . . . ., 1 •! J • ..• to require oath. 
 
 any one without administering the oath prescribed in section 
 20, 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, mriv 
 transmit their list to the taker <>f the tax list, with the fore- 
 going oatli subscribed and fswom 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 lists, shall be entered by him as though sworn to in his 
 presence. 
 
 Sec. 81. That if ahy person shall refuse to take the oath R<.f.i^*i «« 
 prescnbcd in section 29, of this act, he shall lie deemea j,„i^,Hi.mi»de 
 guilty of a misdemeanor, and the taker of the tax list shall "'*"•»""■• 
 forthwith commit him to the common jail, unless he will bo 
 recognized with Burclies, to appear at the next term of the 
 superior court of the county to answer the chargo, and on 
 
S4 l^EVEfiUE Law.— 1 862- 03. 
 
 ■^'^^ 
 
 ron. 
 
 convictrnn or snbraission, lie sliall be lined one hundred dol- 
 lar8, at least, more than the amount of his taxes. 
 iJT'f^'LT*^ Si-X). 82. That if any person ne<rlect to list his taxablesow 
 
 DP list«'u oelore •' ' «^ 
 
 * "'Ld" »*■ the day or days appointed for that purpose, he may list it at 
 any time before the lists are returned to the court, under 
 ♦he 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. 
 OTerdiorged Skc. 83. If any one shall be char<'ed with more polls, or 
 
 Uxabfes. - , . ■ r . , , . r , , ,. , , 
 
 other subjects ol taxation than he is iial)le tor, he may apply 
 to the county court for relief, and if the court bliall find 
 that he has cause for con4ilaint, it shall direct tlic 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 sherill" with the overcharge m 
 his settlement of that year. 
 
 cjcrica} er- jg^^ §4^ If after the tax list shall be placed in the hand* 
 of the sherill, it shall be made to appear to the county court 
 that there is any clerical error theiein, whereby any one 
 shall be charged with more or less jwlls, 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 his minutes, which he shall 
 certily to the con>ptroller, who shall debit or credit the 
 eherili" accordingly, in his settleuicnt of that year. 
 
 Aptifications ggc. 85. If the application 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 ai)plicant. The clerk shall 
 make out a copy of such record, certify the same under tho 
 seal of the court, and deliver it to the a])plicant, who shall 
 pay to the clerk a fee of fifty cents. Such copy shall then 
 be transmitted to the comptroller of the Slate, who, on find- 
 ing tho proceedings in conformity with the recjuirements of 
 this section, shall credit the treasurer of the State with the 
 amount specified, and make an endorseuient to thatetlect, 
 on the transcript. The treasurer shall, on presentation of 
 
Kevenue Law.— 1862-'G3. 25 
 
 such copy tliu8 endorsed, pay to the holder of the same, the 
 amount to be reluuded. 
 
 Schedule B. 
 
 Subjects Taxed wixnouT being Listed. 
 
 Sec. 86. The sheriff shall annually collect the taxes as set ^^^^\l^^^ 
 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 rid*™, 
 lections of animals, seventy-live dollars for each county in 
 which they shall perform or exhibit for reward. Every se- 
 parate exhibition (commonly known as side-feliows,) accom- 
 panying such performers or exhibitors, which cannot be 
 seen without the payment of a sei)arate charge, fifteen dol- 
 lars for each county in which they exhibit for reward. 
 
 (2.) Every company of stage or theatrical players, or per- Sisft pi«yer«. 
 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 fur 
 reward. 
 
 (3.) Every company of itinerant singers or performers on . if^erant 
 
 ^ ■' •' ' *' . . . siDger*. 
 
 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 in-nratw* 
 
 • . . compan»«i». 
 
 State, five per cent upon its gross receipts. 
 
 (5.) Every agency of a bank incorporated out of the State, Rank •««>- 
 five ])un<lred dollars. 
 
 (G.) Every money or exchange, bond or note broker, pri- Broken, *« 
 vite banker or agent of a foreign broker or banker, ten per 
 cent u]>on his profits. 
 
 (7.) Every cxj)iess company six hundred dollars. Vxpnumim- 
 
 (8.) Every public billiard table one hundred and twenty- Hiiiiardu- 
 five dollars ; every private billiard table twenty-five dollarp ; *>'«. 
 every bagatelle and roulette table fifty dollars. 
 
20 Revenue Law.— 18C2-'63. 
 
 le^""''"^ ^^' (^O Every piihlic bowlin;; allcj, wlieUier called aninepin 
 or ten ])in alley, or Ly any other name, fit't}' dollars ; every 
 private bowlinfj alloy ten dollars. 
 Livery stable. (lu.) Every livery stable, or places where horses aii'l ve- 
 hicles are kept for hire, fifty dollars. 
 R^ioik-ru of (11.) Everv liccuscd retailer of spirituous liquors, wines 
 
 l>i'i(jrs. . ' , ... 
 
 or cf>rdials, or retailer of malt liquor.s, lifty dollars. In ad- 
 dition to tlii^, such retailer shall list the amount of liquors, 
 wines and cordials, as required in schedule A of this act, 
 and pay the tax there imposed. 
 Xcn-resident (12.) Every non-rcsident of the State, who, in person or 
 
 negru buyers. , in i i i -.i-c.^^ 
 
 r)y agent, sliall purcliase any slave or slaves hi tins otate, 
 ahall, immediately after such purchase, become liable to pay 
 a tax of one-half of one per cent on the amount of his pur- 
 chase, and upon his neglect or failure to pay such tax, he 
 shall forfeit and pay the sum of one hundred dollars, which 
 shall be collected by the sheriff, one-half to his own use and 
 the other hah* to the use of the State. When the purchase 
 was made by an agent, such agent shall be ecpuilly liable 
 for the tax and f(.»rfeiture with the principal. 
 Xoii-resident (13.) Every non-resident of the State, who, either in per- 
 
 negro sellers. "^ , , ^^ ' ^ 
 
 son or by agent, brings a slave or slaves into the htate and 
 sells, shall pay one-half of one per cent on the amount of 
 each sale effected. If he fail to pay thi'^ tax, the purchaser 
 shall be liable lor the same, and the sheriff of the county in 
 which the sale was made, or in whicli tlie purchaser resides, 
 shall collect, by distress or otherwise, out of the seller, if to 
 be found in his county, and if the seller is not to be found, 
 out of the buyer. 
 Slave dealers (14.) Every buyer or seller of slaves, shall bo held to be 
 
 held to be nou- /■ i r, i i i • i> 
 
 ro-idents uu- a non-rcsiclent ot the btate, unless he jiroduce satisiactory 
 
 less otborwise • i ^ ^^ ^ -iv ^i i. i • • ,i «. 
 
 proven. evidonce to the sheriti tiiat he is a resident, 
 
 riayiug cards. (15.) Every person that sells playing cards, fifty cents per 
 
 pack on all cards sold by him during the year. 
 , Riding Vebi- (16.) Every person tl.at for himself, or as agent for another, 
 at his regular place of buniness, sells riding vehicles, manu- 
 factured out of this State, one per cent on his sales. 
 Auciionetrs. ^17.) Evi^ry auctioneer, on all goods, wares or merchan- 
 
 dize, placed in liis hands by a merchant resident in the 
 State, (whether owner or not,). or by a commission niev- 
 
E«-ory nicr- 
 
 Revenue Law.— 1SG2- G3. 27 
 
 chant, one per cent on gross auionnt of sales, and if by 
 itinerant traders or such as are non-residents of tiie State, 
 live per cent on gross amount of sales, subject to all the 
 regulations and exceptions set forth in the tenth cliai>tor 
 Ilevised Code, entitled auctions and anctionoers, 
 
 (IS) Every merchant, merchant-tailor, jeweller, grocer, ^^jj-^',"' 
 druggist, apothecary, produce dealer, commission merchant, Ac- 
 factor, produce broker, and every other trader, who, as 
 principal or agent for anotlier, carries on the business of 
 buying and seHing goods or wares, merchandise of vrhatso- 
 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 lr"s purchases, 
 whether made in or ont of the Siate, for cash or on credit ; 
 Provided^ that the value of articles, which are received in 
 pa3'ment of goods sold at the usual place of business, shall 
 not be estimated in the amount of purchases. 
 
 (19.) From and after the first dav of January, 1863, every M'!"«'"actn. 
 person or corporation manufacturing cotton or woolen cloth, woof, Ac. 
 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 o^her 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 ,*^"^-^ ™'*^*^ 
 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- . intent ir.ti. 
 other, sells patent medicines or nostrums, ten per cent on 
 amount of his sales. 
 
 (22.) Every horse or mule drover, or person who re- Hor»c df)- 
 ceives horses or mnles to sell for another, one per cent, on 
 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 which he sells, he shall forfeit and pay the sum of 
 one hundred dollars, which sliall be collected by the sheritf, 
 by distress or otherwise, one-half to his own use and one- 
 half to the use of the State. 
 
28 Revenue Law.— 18C2-'03. 
 
 atwh and ^23.) Every stnd horse or jackass lot to marcs for a 
 price, belonging to a non-resident of the State, ten dollars, 
 nnle&s the in'ghest price demanded for the season, for one 
 marc, s'lall exceed that sum, in which case, the amount 
 thns (Jemaiidcd shall he paid for the license. The ])ajmcnt 
 to one tihcriff, and the license under his hand, shall protect 
 the subject, in this paragraph taxed, in any county of this 
 State. Kver}- stud horse or jackass shall be considered 
 as belonging to a non-resident, unlej-s the sheriff is furnish- 
 ed with satisfactory' evidence that the owner is a resident of 
 this State. 
 
 Pedlars. (-i-) Evcry pcrso7i tliat 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 lie is a citizen of the 
 Confederate States, and is of good nioial 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 exp're on the first of July next ensuing. 
 And the sheriff, on production of a copy of such order, cer- 
 tified by the cleik of said court, shall grant such hcense for 
 his county, on receipt of forty dollars tax ; Provided, That 
 not more than one person shall peddle under one license, 
 (2.) Tliat any person who temporarily carries on a business as 
 ijerchant, in any public place, and then removes liis 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, 
 jirinled music or the articles of liis own growth or manulac- 
 ture. 
 
 Lightuin;; (25.) Evcry itinerant who deals in, or puts up lightning 
 
 r<incr'aDtitquor fods, or wlio sclls spirituous liquors, M'lnes or cordials, in 
 dealers. qnautities from one quart to one barrel, shall be under the 
 
 eame rules and restrictions, and be liable to the same tax, 
 as pedlars, excejit that no order from court shall be requir- 
 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 |»rodncts of his own farm, without 
 paying the tax in this paragraph imposed. 
 
Revknui: Law.— 1862-'63. 2» 
 
 (2G.) Every company of Gypsies, or any stroll inir com- a.vpvcs. 
 pany of persons who make a sn])port by pretending to tell 
 fortunes, horse trading, tinkering or begging, one hundred 
 dollars in each connty in which they ofFcr 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 fiom indictment, 
 or any other penalties now iuipogod by law. 
 
 (27.) Every freeman that shall arrive at age, after the Poium [^i.i 
 
 ^ T 1 *■ 1 • 11 * to sheriffs m 
 
 iirst day of July, oi every year, may pay his p(»ll tax for certain cwk-*. 
 State purposes, for that year, to the sheriff or his deputy, 
 before the election without listing. 
 
 (28.) If any person, bound to Hat property in his own Penalty / .r 
 right, or the right of another, shall fail to list the same or 
 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, (hat nothing herein 
 contained shall subject to double tax the estate of a soldier 
 in the service. 
 
 Skc. 87. Ttie count}' court may release any person fi-om c. y c.-.h.. 
 the payment of a double tax, for failing to list his taxables, ,",'fn d.ubie 
 in cases where it shall ajtpcar to the court, by satisfactory ^'"• 
 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- 
 j)ared 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 ivd lo shtr- 
 and administrators, bequeathed to, or as distributive shares ' "'^ 
 to collateral relations or strangers, as set forth in schedule 
 A, in connection with real estate descended or devised to 
 collateral relatione or strangers, the tax siiall be paid to the 
 shfrlfT diroct. 
 
 JSkc. 8y. Every person wlio is iqfendcd to be taxed in vr.* tv.i «* 
 paragraphs 15, ic, 17, 18, 10, 20 and 2.3, of schedule n,and ^^'^^^ *^'' 
 ►hall have been carrying on his business 12 m«»nths before 
 the lirstday of July of any year, shall render to the sherifi' 
 a statement of the amount of bis purchases of taxable arti- 
 
30 Rkvenue Law.— 1SC2-'C3. 
 
 cles (or sales tliercol' as the said paragraj)li8 may require) 
 during tlie year ending on tlie first day of July, and shall 
 sign and swear to an affidavit that his purchases (or sales as 
 VAny 1(0 required) during that jicriod, did not exceed the 
 amount stated, and on his paying the taxes imposed and 
 enumerated in schedule B, bhall he entitled to a license 
 to cany on his business until the tirst of July next ensuing. 
 
 License n aj Si c. iMj. Evcry person who is intended to be taxed in para- 
 pivinjj bond, grajilis 15, IG, 17, IS, 19, 20 and 23, of schedule 13., 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 
 Old (jf 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 blierilf may deem suffi- 
 cient, conditioned that he will lender 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 tho 
 first day of July, when his license shall expire. 
 
 Peiia'ty witk- Siic. 91. Every person who shall carry on any business 
 
 tyiit licence. , J, ,' , i-iii-«'ii« 
 
 intenaed to be taxed as per scliedulo 1^, 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, b}' the sheriff, one-half to 
 his own use, and the other half to the ;:8e of the State. 
 Pen.^Uv for Sfxj. 92. Every person intended to be taxed by para- 
 
 reluBal tn ex- •' * ./ i 
 
 Libit lictn.sf. graphs 1 , 2, 3, 22, 23, 24 and 25, of schedule B, shall show 
 his license to any jus! ice of the peace or constable who may 
 demand a view thereof, and it shall be tho duty of every 
 constable to demand such a view, and if such person fail to 
 exhibit his license on demand thus made, ho shall forfeit 
 a id pay one hundred dollars, recoveral)le on a warrant be- 
 fore a justice of tlie ])eace, ono-half to tlie person suing out 
 the warrant, and tho other half to tho use of the State, to 
 be paid over to the sheriff and accounted for as taxes. 
 Sheriffs (o Shc. 93. Evcry sheriff' shall keep a record of the faxes 
 
 k(?e[) a K-cortl of , i i • /• 
 
 ihxes coiiccuii collected by him iiom the clerks of courts and under sched- 
 ule B, of this act, and of all ioi'feitur^s, arrears for insol- 
 vents, double taxes and taxes on unlisted subjects; and on 
 
Kevenue Law.— 1862-'63. 31 
 
 or before the second Monday in August, shall deliver to the 
 clerk of the count}' court, ii statcmeut setting forth all the 
 sums 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 suhjccts on 
 whicli received, and the ag.Djregate amount, accompanied hy 
 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 atMdavit to the comptroller of the State, register the 
 same in a book kept in his otfice for that ])nrpose, and keep 
 a copy of the same posted in a conspicuous place in tho 
 court house, until the lirst day of January next ensuing. 
 
 Skc. 94:. The clerk, on a]>|»lic.ation of the sherilf, shall de- ricrk tn j.r- 
 
 . , 1 • 1 1 1 -/r ni-h abstraci 
 
 liver to him a true abstract ot such return, wlncli ine slieriii for the Comp- 
 ahall deliver to the comptroller when he settles his accounts; *'"""*'■• 
 and if any sheriff shall foil to deliver such abstract to the 
 comptroller, the comptroller shall add to tliQ taxes for which 
 such sheriff is liable one thousand dollars, and so report his 
 account to the treasurer. 
 
 Srr. 95. If any clerk shall fail to perform any of the duties ^J^.^rfciture <•( 
 r( quired in the two preceding sections of this act, or shaH 
 falsely certify to the abstract of the sheriifs return, he shall 
 bo deemed guilty of a misdemeanor, and on conviction, 
 shall be removed from office. 
 
 Sec. 90. If anv person taxed in schedule B, of this act, r.nuity f..r 
 
 "" . . J 1 1 4.\ refusing vr ne- 
 
 refuses or foils to pay the tuxes imposed, and leaves tho ^,i^cijn^ to i.»y 
 county before the sheriff can collect the forfeiture, the ***• 
 eheritt', 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 lequired. 
 
 Si'X). 97. The foilowingsuhjocts shall be taxed the amounir* '"^f ;:;,'\/,';^ 
 Specified, and the taxc* collected and accounted for thus : vion. 
 
 (1.) Every corporation that might become incorporate<l cotpt,niti«r.». 
 by letters patentjUnder the j.rovisious of chapter iiG, Uovised 
 Code, entitled " corporatious," but shall fail to do so, and 
 apjdy to the General Assembly and obtain a special act of 
 incorporation, or shall obtain an act to amend tLcir charter, 
 
38 RETv-ExtJE Law.— lS63-*i63. 
 
 whetlier it had been secured by lettei-s patent nnder said 
 law, or l)y a special act^ twenty-five dollars for each act, to 
 incorporate or to amend, which tax sba'l be paid to the 
 treasurer of the State. 
 
 Corporations (2.) No Corporation shall or;^ani?:e under such special act 
 taiuxis paid, ot incorporation oi)tained 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 j^ecretary shall, 
 in no case, furnish such co)>y until the company applying 
 shall have deliverd to him the treasurer's receipt for the tax 
 assessed in the preceding aection, which receipt the secre- 
 tary sliall file in his oftlce. 
 
 Marrajrf li- (3.) Every marriage license, one dollar ; every mortgage, 
 (Win. tic. deed, marriage contract, and deed in trust, made to secure 
 debtsor liabilities, onedoUar; and every othei' 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. Xo clerk shall <^rant such license, or admit 
 to probate such instrument, until the tax shall have been 
 paid, and the receipt shall be endorsed on snch license or 
 instrument, and be registered with the same. 
 
 Uroitra. (4.) Every broker, not a resident of the State, shall pay 
 
 to the cashier of the bank from which he draws any exchange 
 or 6])ecie, one per cent on all such sums drawn, to be ac- 
 counted for to the State treasury, by the said cashier on oath. 
 
 Ba«k t^xtA. (5.) The president or cashier of the banks herein named, 
 on or before the 1st da}' of October in each year, shall pay 
 into the public treasury the following tax tjpon each share 
 of stock owned b^^ corporations or individuals, to-wit : The 
 Bank of Wasiiington, twenty-five cents; the Merchant's 
 Bank of New l>orne, twenty-five cents ; the Bank of 
 Wadesboro' twelve and a half cents; the Bank of Fayette- 
 vilk, twelve and a half cents; the Commercial Bank of 
 "Wilmington, twenty-five cents; the Farmers' Bank of North 
 (.'arolina, twenty-five cents; the J»aiik f»f North Carolina, 
 ninety cents; the Bank of Lexington, forty -five cent?; the 
 Miners' and Blanters' Bank, forty-live cents ; the Bank of 
 Commerce, forty-five cents; the Bank of Clarendon, forty- 
 live cents; the Bank of Cape Fear, ninety cents; the Bank 
 
llKVENaE Law.— l.S02-'63. 33- 
 
 of Wilmington^ ninety centa ; the I'rink of Charlotte, twelve 
 and a half cents; the Bank of Yanceyville, twenty-iive 
 cents ; the Bank of Thoraasville, forty-five cents ; the Bank 
 of Roxboro, forty-five cents, and any other which may bo 
 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 ofH- 
 cers of any bank shall neglect or fiiil 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 AVake. 
 
 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 ^^^ * record, 
 first of July of each year on the lirst day c-f 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- 
 tach an affidavit that such statement is correct, and that no 
 receipt by himself or a deputy of his, haa 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 
 ])urpose in his office, and keep a copy of the same posted in 
 some conspicuous place in the court house, from tlie time at 
 which the return shall be made, until the lirst dfiv of Janu- 
 ary next ensuing. And on or before the second day of the 
 term, the clerk shall pay the sheriff the aiJioHnt 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- pemiij 
 fiuire<l in the preceding section, he shall be deemed guilty *^^'^'"'- 
 of a misdemeanor, and on conviction shall be removed from 
 office. And if any clerk shall fail to pay over to tlie sheriff 
 the amount of taxes in his hande on the day s]*ecified, the 
 sheriff shall inform the county solicitor of the default, and 
 the county solicitor shall bring suit on his bond, and shall 
 
34 Rkvenue Law.— 18ri2-'G3. 
 
 recover, iu addition to the Uixcs withheld or not accounted 
 for, one hundred dollai-s, and the whole recovery shall be 
 paid into the treasury by the shcrilF. 
 Settlement gj^ jQO. The ghcriff, and all receivers of public monies, 
 
 with Comptrol- , , . • i i ,11 
 
 Jer. shall yearly settle tlieir accounts with the comptroller, be- 
 
 tween the last day of July and the lirst 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 jniblic treasurer the amount duo from 
 each accountant, setting forth therein, if a shcritr's account, 
 the nett amount due from the sheriff to each fund, and 
 therefor the treasurer shall raise an account against such 
 pei*son, and debit him accordingly. 
 Toretnrnthe Skc. 101. Tlie sheritf in making his settlement, as aforo- 
 
 Bourees of lax- ^^^^^ yj^,^^j j^,gig,^j^^. ]„ ^ ijgt i,y i,,',,^ rendered at the time, 
 
 the difibrent sources IVoin which were raised the taxes ac- 
 counted for b}' liim, and the particular amount of tax re- 
 ceived from each source ; and the com]itrollcr shall give to 
 each sheriff a certified copy of such list, which the sheriff 
 shall deposit -with 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 liyt transmitted to the comptroller ; also, 
 with all double taxes, and taxes on unlisted property by 
 him received, and with all other tux which ho may have 
 collected, or for which he is chargeable. 
 Credits to Seo. 102. He shall be credited (1) with the amount of 
 sberifTa. g^.^^ ^^^ ^^^ ^^^^^ ],j^i ^^' ^y ^jq 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 
 ])rodueing 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 l»e 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 coujptroller on the treasurer 
 
Revenue Law.— 1862-'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 reason of any error in the clerk's abstract of taxa- 
 bles. 
 
 Sec. 103. No insolvent taxahles shall bo credited to the insoirente. 
 sheriff in his settlement witli the comptroller, but anch as 
 shall be allowed by the county court, a list whereof con- 
 taining the names 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 ho could not lind 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 hst were insolvent at, and during the time 
 when, by law,'hc ought to have endeavored to collect their 
 taxes. Such list shall be recorded on the minutes of tlio 
 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 
 obtainmg 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 jast 
 and proper. 
 
 Sec. 104. If any sheriff shall return to court as insolvent, R^fum of m- 
 the name of a person who is not listed, or has paid his taxes ■"'^*"'*> *«• 
 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 natbaof tb«r. 
 to collect and account in his stead, on settling his accounts Ij5i,e«»i«. 
 with the comptroller, shall take the following oath, admin- 
 istered by the comptroller, and subscribe the same in tlie 
 presence of the comptroller, by whom it shall be attested, 
 and the comptroller sh^ll make no settlement with the sber- 
 
36 Revenue Law. — 1862-'d3. 
 
 iff, or any one in his stead, unless he shall h«ave sworn to 
 and subscribed the oath as hereby required : I, A. B., sheriff 
 
 of the county of , do, on this, the day of , 
 
 one thouf^and ci^ht hundred and , make oath, that the 
 
 list now pivcn V)y me, is, to the best of my knowledcre and 
 l)elief, complete, perfect and entire, and doth contain the 
 full amount of all monies by me or for me received, or 
 which quirht t<» have been received on account of the public 
 
 taxes for the year one thorreand eiirht hundred and on 
 
 listed and unlisted property, and all double taxes, and all 
 taxes received from clerks ot courts, and from insolvents 
 not heretofore accounted for, and all taxes received, or 
 which oui,'ht 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 collcetin<jj the same. 
 
 FaiHc returns. ^Ec. 100. It the comptroller at any time shall have just 
 cause to sus])ect that any sheriif, or other person accountin'r 
 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 oflicer 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- 8ec. 107. The sheriff for his services in collecting and 
 paying the public taxes into the treasury, shall receive a com- 
 ])ensation of two ])er cent, on the nett amount received by 
 liirn from the clerk for taxes im])oscd by schedule 0, of this 
 act, and four per cent, on the amount of taxes collected 
 from every other source, to bo deducted in the settlement 
 of his account with the comptroller ; for collecting and pay- 
 ing county taxes (for whatever purpose laid) the sheriff 
 shall receive the same per centum compensation as above 
 allowed on public taxes. 
 
 Sec. 108. And for his settlement with the treasurer, ho 
 shall be paid by tlic treasurer three dollars tor each day he 
 ijiAj be necessarily engaged therein, arid ten dollars for 
 every thirty miles of twice the estimated distance from his 
 home to the seat of govenimcnt, by the most usual common 
 highway. 
 
 4" 
 
Revenue Law. — 1862-'63. 37 
 
 Skc. 100. In every case of failure by the sheriff or other Penalty for 
 accounting officer to settle his accounts within due time, or '""''"'"e ^ «ct- 
 to take the oath re<jnired on his settlement, the comptroller ^'''" 
 shall forthwith report to the treasurer the account of such 
 sheriff or officer, doducfinp: tlnMofrom nothing for commis- 
 sions or insolvents, but addinir ihcroto one thousand dollars 
 tor the amount of taxes supjxKcd 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, sliall 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. 
 
 Skc. IIU. The clerk of the county court at the same time OfficiHi bond 
 when he transmits to the comptroller the tax list, sliall trans- "f "'•enfli. 
 mit to him also a copy, certified under the seal of the court, 
 ot the official bond of the sheriil", conditioned for the collec- 
 tion, payment and settlement of the public taxes, upon the 
 pain ot his default of forfeiting to the State one thousand 
 dollars, which the treasurer shall, and is herebv specially 
 charged to collect in like manner, and at such'time as is 
 provided in the preceding section. 
 
 1 ?''^' W' P® register of every connty yearly, on or n.-ty «f Re- 
 before the hrst day of September, shall transmit to the *f^'»t<='-- 
 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 1(J9 of 
 this act. 
 
 Sec. 112. In all suits directed by any law to be instituted Hn.ua^^nst 
 on motion of the attorney general, at the instance of the '''^"''••**^- 
 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 ca-io of the default by the register to Tvf,nitc^ 
 duly certify and transmit the bond of the clerk in proper Rf<r'"«r. 
 time, the oom|)trollcr shall forth with, proceed to procure 
 such certified co].y, and also a copy of the bond of tho 
 register certified by the keep< : ' *" d ^hall pt 
 
 the manner hereinbefore pro . ^t them :. 
 
 ^•'- ■ ' .it the first superior c-mI lu Wake county, after 
 '^ : ^11 have been procured. 
 
38 Revenue Law.— 1862-63. 
 
 Default of g^c. ll-i. In evcry case of default, hy any clerk, sheriff 
 
 clerks, sbenlTs, _, , ,. ^, ,•.' ^ ^ , , 
 
 4c. or taker ot the tax list, or assessor of tlie value ot ]>royierty 
 
 in the discharjro of any of the duties ot this act, imi^osed ou 
 any of them where no penalty is jirovided, the defaulting 
 officer shall forfeit and pay to the State for each dolault, 
 one hundred dollars. And all the penalties by this act imposed 
 on such officers for the sole use of the State, mav, 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 tlie attorney general, or any 
 of the solicitors of tiio State. 
 Comptroller^ Sec. 115. The certificate of the treasurer or comptroller 
 
 evidence.'^ of any matter of default in any of said officers occurring at 
 the office of the comj)tro]ler or treasurer, and copies of any 
 ]iapers in said offices duly certified by the jMoper keej^er 
 thereof, shall be admitted as evidence in any suit or prose- 
 cution whatever ai^^ainst them or otliers, and about any 
 other matter whatsoever. 
 Treasurer Sex\ IIG. Tho treasurer may, on motion, obtain judi;raent 
 
 jUdgnllaiT.'" '" ^"y court of reccud against any person indebted to the 
 State in the same manner and under the same rules and 
 regulations whicli are prescribed in case (»f delinquent 
 sherifis ; and the court shall award execution, thougli the 
 amount of the claim be within the jurisdiction of a justice ,^^| 
 of the peace. «H 
 
 Penal ty for Seo. 117. If any person shall, wilfully and corruptly, com- 
 
 perjury. ^^j^ perjury in any oath required to be taken or adminis- 
 
 tered by any section of this act, such person shall be deemed 
 guilt}' of a misdemeanor, and on conviction shall be subject 
 to tho same ])ains and penalties as are imposed in section 
 29, chaotcr 34, entitled "Crimes and Punishments," in the 
 Kevised Code, on pei*sons guilty of j)erjury. 
 Repeal of Seo. 118. All laws imposing taxes, the subjects of which 
 
 former statutes ^j,^ y^j^j^g^ in this act as imposing taxes upon subjects 
 other than those revived in this act, are hereby repealed ; 
 I'rooidcd^ that this repeal shall 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 1802, or for any year previous thereto. 
 Repeal. '^'P.G. 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, siiall 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 tho first of January, is 
 
Rkvence Law.— IS62-T.8. 39 
 
 already past l)y, or where, if held l)etween the iirst of Jan- (.^^.^^t*/ J^J,;;^ 
 uary and the iirst Monday of March, itsliall pass by without have passed, 
 appointing assessors and tax listers, as hereinbefore provided ; *^- 
 or wlicrever in any county tlie first term of the county 
 court shall be after the first Monday of March, tlie 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 1SG3, 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 sherifis, clerks, assessors, 
 tax listers, and members of assembly, and shall distribute 
 the same among the diiferent 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 
 llth day of February, A. D. 1SG3. 
 
 R. S. DOTTXELL, S. H. C. 
 GILES MEBANE, S. S. 
 
 STATE OF XORTn-CAROLINA,| 
 
 Office of Skcretaby of State. 
 
 I, John P. IL 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 original on file in this office. Given 
 imder my hand this 20th day of Fcbrnarv, 18G3. 
 
 JNO. P. IL RUSS, 
 Secretary of Slate. 
 
40 Revenue Law.— lSG2-'fi3. 
 
 AN ACT SUPPLE^IEXTAL TO AN ACT PASSED 
 AT THE PPwESKXT SESSION OF THE GENERAL 
 ASSEMBLY ENTITLED REVENUE. 
 
 Section 1. lie it enacted hy ihr General Asscmhly of the 
 
 Stats of Korth Carolina^ and it is A>^ch>/ enacted hy tJie 
 
 authority of the samt\ That in all tlic counties of this State 
 
 Special conHs wherc the regular terms otthe count}' court shall come after 
 
 t"°'ievy Hxct ^^'^ hstinj,' of taxes in the year one thousand eijrht hundred 
 
 Ac. ' and sixty-three, between the sendincr in of the lists to the 
 
 clerk and the iirst Monday of June inclusive, the taxes for 
 
 county purposes may bo levied ; and when the courts shall 
 
 come after that day, a special court shall be called by the 
 
 clerk or chairman, to lie held prior to the first day of June, 
 
 1863, to make the said levy, and the proceedinj^ of the 
 
 same shall be recorded by the clerk on his minutes. 
 
 CourtUouse. Seo. 2. AVherever, in the said act entitled " Revenue," 
 
 the term court-house shall be applied, it shall bo lield to 
 
 include all such jilaces as may be used by authority ot law 
 
 .* ' for the holdinn^ of courts orthedoinir of the county business. 
 
 •* ISkc. 3. Jj'e it further enacted. That this bill shall be 
 
 / printed with the Revenue Bilk 
 
 Sec. 4. Jie it further enaeted. That this act shall be in 
 force from and after its ratiiication. 
 
 Read three times and ratified in General Assembly tills 
 11th day nf Febniarv, A. I). 18G3. 
 
 R. S. DONNELL, S. IL C. 
 GILES MEB/VNE, S. 8. 
 
 STATE OF NORTII-C^AROLINA, ) 
 ' Office of Sicckictary ok SrA'rK, f 
 
 T, Jno. P. IT. Russ, Secretary of State in and for the State 
 of North Carolina, do hereby certify that the foregoing is a 
 true cojiy of the original on tile in this oflice. Given under 
 iiny haiul this 2Uth day of February, 1SG.'>. 
 
 JNO. P. II. RUSS, 
 
 SECItETARY UV StATE.