INCENDIARISM (Lat. incendere, to set on fire, burn), in law, the wilful or malicious burning of the house or property of another, and punishable as arson (q.v.). It may be noted that in North Carolina it is provided in case of fires that there is to be a preliminary investigation by local authorities: all towns and cities have to make an annual inspection of buildings and a quarterly inspection within fire limits and report to the state insurance commissioner; all expenses so incurred are met by a tax of 15% on the gross receipts of the insurance companies (L. 1903, ch. 719).