Page:Session Laws of North Carolina, April, 1777.pdf/9

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as other Property in their Ditricts, and make Return as aforeaid; and uch Valuation hall be returned by the Court of the County wherein uch Valuation hall be made, to the Court of the County wherein the Owner of uch Property reides, who hall be obliged to pay the Aement thereon to the Taxgathers of the Ditrict, in the ame Manner as for uch of his Property as may be valued in his own County.

X. AND be it Enacted, by the Authority aforeaid, That if any Peron hall fail or refue to give in an Account of his or her Property, agreeable to the Directions of this Act, it hall and may be lawful for the Aeors in the repective Counties and Ditricts to the Value on Oath, as nearly as they can etimate the ame, the Value of the Property of the Peron or Perons o failing or refuing as aforeaid; and the Aement thereupon hall be One Penny for every Pound Value, and hall be collected in the ame Manner as other Aements mentioned in this Act.

XI. AND be it Enacted, by the Authority aforeaid, That if the Jutices of the repective County Courts hall fail or neglect to lay out their repective Counties into Ditricts as aforeaid, or hall fail or neglect to appoint a Magitrate, or Perons to acertain the Value of Property, or a Taxgather in each Ditrict, or hall fail or neglect to do any other Duty by this Act required, every Jutice o failing or neglecting as aforeaid hall forfeit and pay the Sum of One Hundred Pounds; to be recovered by Action of Debt in any Court of Record, in the Name of the Governor for the Time being, to be applied to the Ue of the State.

XII. AND be it further Enacted, by the Authority aforeaid, That if the Magitrates to be appointed in Virtue of this Act for receiving an Account of Etates in their repective Ditricts, or any of them, or any of the Perons to be nominated and appointed to value the Property of the Inhabitants as aforeaid, hall refue or neglect to do the everal and repective Duties by this Act required, or any of them, the Peron o refuing or neglecting hall forfeit and pay the Sum of One Hundred Pounds; to be recovered by Action of Debt, in the Name of the Governor, and to be applied to the Ue of the State.

XIII. AND be it Enacted, by the Authority aforeaid, That Inventories of the Etates of Tetators, Intetates, Minors, and Adentees, hall be delivered by the Executors, Adminitrators, Guardians and Agents, or Attornies, repectively, in the ame Manner as the Etates of other Perons, and on Refual or Neglect, hall be valued as aforeaid; and the Aement hall be levied of the proper Etate of uch Executor, Adminitrator, Guardian, Agent, or Attorney, o refuing or neglecting as aforeaid, any Law, Uage or Cutom, to the contrary, notwithtanding.

XIV. AND be it further Enacted, by the Authority aforeaid, That the real Etates of Perons reiding out of this State, who have not any Peronal property therein, hall be aeed yearly by the Perons appointed to value the Etates of the Inhabitants, and a particular and eparate Return thereof made to the County Court; and if the aement thereon hal not be dicharged within Two Years after the paing of this Act, then uch Etate, or o much thereof as may be neceary to dicharge the Rh