Page:Session Laws of North Carolina, April, 1777.pdf/8

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but before executing his aid Office, hall enter into Bond, with ufficient Security, in double the Amount of the Tax to be collected in his Ditrict, payable to the Governor or Commander in Chief for the Time being, for the faithful Dicharge of his Duty; and every Taxgatherer hall be allowed at the Rate of Six Pounds for every Hundred Pounds he hall o collect, and o in Proportion for a greater or les Sum.

VI. AND be it Enacted, by the Authority aforeaid, That the Sheriff of every uch County in this State repectively hal, and they are hereby required, to demand and receive of the Taxgatherers within their repective Counties, all Sums of Money which hall be collected by Virtue of this Act; and for that Purpoe the Sheriffs hall be, and they are hereby contituted County Treaurers, and hall be allowed a Rate of Two Pounds for every Hundred Pounds they hall o receive as aforeaid. And every Sheriff, before he qualifies as uch, hall enter into Bond in the Court of his County, with two or more ufficient Securities, in double the Amount of the Tax aeed in his County, payable to the Governor and Commander in Chief for the Time being, conditioned that he will well and truly account for and pay to the Treaurer or Treaurers of the State, all uch Sums of Money which he hall receive from the Taxgatherers as aforeaid, after deducting the Commions allowed by this Act for his Trouble.

VII. AND be it Enacted, by the Authority aforeaid, That every Freeman in this State (other than Soldiers in the Service of the Continent) who does not poes an Etate of One Hundred Pounds Value, hall pay a Poll Tax of Four Shillings to the Public in Lieu of Aement on Property, which hall be collected and accounted for in the ame Manner as other Monies by this Act Aeed.

VIII. AND that a jut and true Account of the Property and Perons liable to pay taxes may be had, AND be it Enacted, by the Authority aforeaid, That the Magitrate who hall be impowered to receive an Account of the Property in each repective Ditrict, hall order the Contable of his Ditrict to warn all the Inhabitants therein to attend uch Magitrate on a certain Day, and at a certain Place, which Order the Contable is hereby required to obey; and if the Contable hall fail or neglect to ummon and the warn the Inhabitants as aforeaid, he hall forfeit and pay the Sum of Twenty Pounds, to be recovered by Action of Debt in any Court of Record, in the Name of the Governor for the Time being, to the Ue of the State.

IX. AND be it further Enacted, by the Authority aforeaid, That Owners of Land and other Property, liable to be taxed as aforeaid, which may happen to lie or be ituated in a different County than that in which uch Owner happens to reide, hall give in an Account of all their taxable Property, wherever it may be, in thoe Countes wherein they reide repectively, and the Jutice who receives the ame, hall tranmit an Account of uch Part thereof as lies out of his County to the Court of the County wherein the ame may be, and hall by uch Court be delivered to the Perons appointed to acertain the Value of Property in the Ditrct where uch Property lies, who hall value the ame in the ame Manner as