Page:Session Laws of North Carolina, April, 1777.pdf/7

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where the Offender reides, to levy the aid Fines, by Ditres and Sale of the Offender's Goods and Chattels; and the aid Fines hall be applied in the ame Manner as other Fines impoed by this Act. And the Sheriffs for this Service hall out of the aid Fines receive the Fees allowed by Law for levyign Executions, and for every Neglect or Refual hall forfeit and pay the Sum of Ten Pounds.

 

HEREAS the levying a Tax on Property, by Way of General Aement, will tend to the Eae of the inhabitants of this State, and will greatly relieve the poor People thereof; and as it is abolutely neceary for the Support of Government, and defraying the Expences and contingent Charges thereof, that a Tax be immediately laid, and the Monies ariing therefrom collected as oon as may be:

II. BE it therefore Enacted, by the General Aembly of the State of North-Carolina, and it is hereby Enacted by the Authority of the ame, That a Tax of one Half of a Penny be levied on each Pound Value of all the Lands, Lots, Houes, Slaves, Money, Money at Interet, Stock in Trade, Hores and Cattle, in this State.

III. AND for the better acertaining the Value of uch Property, Be it further Enacted, by the Authority aforeaid, That the everal County Courts in this State hall at their repective Courts to be held after the firt Day of July next, and o at uch Courts yearly and every Year, lay our their repective Counties into moderate and convenient Ditricts, and hall appoint a Magitrate over each Ditrict to receive from every Inhabitant of uch Ditrict a jut and true Account of his or her Etate as aforeaid, on Oath, within one Month after the fitting of uch Court; which Account hall be immediately delivered by the Magitrate o receiving the ame to the Perons appointed to value the Property in uch Ditrict, together with an Account of his own Etate, upon Oath.

IV. Be it Enacted, by the Authority aforeaid, That the aid Courts repectively hall appoint three honet and intelligent Perons, who hall on Oath (to be adminitered by any Jutice of the Peace) value the Property of each Individual as aforeaid, as near as may be, within their repective Ditricts, and make Return thereof to the next ucceeding County Court; and in Cae they cannot all agree in uch Valuation, the Agreement of any two of them hall be valid; but where they hall all differ in Opinion repecting the Value of any Property, then, and in that Cae, the Valuation of each of the aid Perons hall be added together, and the third Part of all the three Sums hall be adjudged to be the true Value of uch Property, and hall be returned to the Court accordingly.

V. AND for the more effectual collecting and gathering of the Taxes to be aeed by Virtue of this Act, Be it Enacted, by the Authority aforeaid, That the repective Courts hall appoint a Collector or Taxgatherer within each Ditrict, who hall collect all the Taxes within uch Ditrict;  but