Page:Session Laws of North Carolina, April, 1777.pdf/10

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everal Aements, with all contingent Charges, hall be old by the Sheriff of the County wherein the ame hall lie, by Order of the County Court; any Law or Uage, to the contrary, notwithtaning.

XV. AND be it further Enacted, by the Authority aforeaid, That the Etates of the Perons appointed to value the Property in the repective Ditricts hall be valued and appraied by the Court of the County, and the Taxgatherers hall account with the County Treaurers for the Aements on their own Etates in the ame Manner as other Taxes.

XVI. AND be it further Enacted, by the Authority aforeaid, That if any Peron, after being lawfully taxed as aforeaid, hall neglect or refue to pay the Sum he hall be o taxed for the Space of three Months after the firt Day of October in each Year, the repective Collectors or Taxgatherers may, and they are hereby impowered to levy the ame by Ditres and Sale of the Goods and Chattels of the Delinquent, and hall be intitled to take and receive for uch Ditres the Sum fo Two Shillings and Eight Pence, and no more. Privided always, That no Ditres hall be made on Slaves without the Conent of the real Owner thereof, if other ufficient peronal Etate can be found.

XVII. AND be it Enacted, by the Authority aforeaid, That the repective County Courts hall tranmit yearly to the General Aembly an exact Account of the Valuation or Aement in their repective Counties, which Account hall be igned by the preiding Jutice in uch Court, and certified by the Clerk thereof.

XVIII. AND be it Enacted, by the Authority aforeaid, That the repective Taxgatherers hall pay the Taxes by them received and levied to the County Treaurers on or before the Firt Day of April in each Year, and the County Treaurers hall account with and pay to the Treaurer or Treaurers of the State all uch Monies as they hall receive by Virtue of this Act on or before the Firt Day of June yearly; and the Taxgatherers and County Treaurers, or any of them, failing to account and pay in Manner by this Act directed, hall forfiet his or their Commiions give by this Act, and hall be obliged to pay the whole Sums by them o collected and received.

XIX. AND be it Enacted, by the Authority aforeaid, That the Oath to be taken by the aeors, or thoe appointed to value Property in the repective Ditricts as asforeaid, hall be in the following Form, that is to ay,

A. B. do olemnly wear, that I will faithfully and impartially, without Prejudive, Favour, or Affection, vaue and appraie, to the bet of my Knowledge and Undertanding, and as nearly as may be, the Property which by Law is liable to Taxation in the Ditrict wherein I am appointed for That Purpoe.

XX. AND be it further Enacted, by the Authority aforeaid, That the Condition of the Bond to be given by the Taxgatherers hall be as follows, to wit, WHEREAS