A.D. 1777
where the Offender reſides, to levy the ſaid Fines, by Diſtreſs and Sale of the Offender's Goods and Chattels; and the ſaid Fines ſhall be applied in the ſame Manner as other Fines impoſed by this Act. And the Sheriffs for this Service ſhall out of the ſaid Fines receive the Fees allowed by Law for levyign Executions, and for every Neglect or Refuſal ſhall forfeit and pay the Sum of Ten Pounds.
CHAP. II.
An Act for levying a Tax by General Aſſeſſment, and other Purpoſes.
Preamble.I.WHEREAS the levying a Tax on Property, by Way of General Aſſeſſment, will tend to the Eaſe of the inhabitants of this State, and will greatly relieve the poor People thereof; and as it is abſolutely neceſſary for the Support of Government, and defraying the Expences and contingent Charges thereof, that a Tax be immediately laid, and the Monies ariſing therefrom collected as ſoon as may be:
Eſtates taxed. II. BE it therefore Enacted, by the General Aſſembly of the State of North-Carolina, and it is hereby Enacted by the Authority of the ſame, That a Tax of one Half of a Penny be levied on each Pound Value of all the Lands, Lots, Houſes, Slaves, Money, Money at Intereſt, Stock in Trade, Horſes and Cattle, in this State.
Counties to be laid in Diſtricts, and Magiſtrates appointed to receive Inventories. III. AND for the better aſcertaining the Value of ſuch Property, Be it further Enacted, by the Authority aforeſaid, That the ſeveral County Courts in this State ſhall at their reſpective Courts to be held after the firſt Day of July next, and ſo at ſuch Courts yearly and every Year, lay our their reſpective Counties into moderate and convenient Diſtricts, and ſhall appoint a Magiſtrate over each Diſtrict to receive from every Inhabitant of ſuch Diſtrict a juſt and true Account of his or her Eſtate as aforeſaid, on Oath, within one Month after the fitting of ſuch Court; which Account ſhall be immediately delivered by the Magiſtrate ſo receiving the ſame to the Perſons appointed to value the Property in ſuch Diſtrict, together with an Account of his own Eſtate, upon Oath.
Aſſeſſors appointed. IV. Be it Enacted, by the Authority aforeſaid, That the ſaid Courts reſpectively ſhall appoint three honeſt and intelligent Perſons, who ſhall on Oath (to be adminiſtered by any Juſtice of the Peace) value the Property of each Individual as aforeſaid, as near as may be, within their reſpective Diſtricts, and make Return thereof to the next ſucceeding County Court; and in Caſe they cannot all agree in ſuch Valuation, the Agreement of any two of them ſhall be valid; but where they ſhall all differ in Opinion reſpecting the Value of any Property, then, and in that Caſe, the Valuation of each of the ſaid Perſons ſhall be added together, and the third Part of all the three Sums ſhall be adjudged to be the true Value of ſuch Property, and ſhall be returned to the Court accordingly.
Taxes how collected V. AND for the more effectual collecting and gathering of the Taxes to be aſſeſſed by Virtue of this Act, Be it Enacted, by the Authority aforeſaid, That the reſpective Courts ſhall appoint a Collector or Taxgatherer within each Diſtrict, who ſhall collect all the Taxes within ſuch Diſtrict;
