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CHAPTER CCXXYV. AN ACT TO PROVIDE FOR THE COLLECTION OF TAXES BY THE STATE AND BY THE SEVERAL COUNTIES OF THE STATE, ON PROPERTY, POLLS AND INCOME. The General Assembly of North Carolina do enact:
When state taxes to be paid by sheriff : On or before the first day of October in each year every sheriff shall return on oath to the auditor of the state a duplicate account of all taxes collected by him, adding the sum apparently due from the tax list, the amounts collected for penalties for deliquents. The auditor shall deduct from the sum as returned: 1 The amount of taxes charged against any person whom the clerk of the commissioners shall certify to have appealed from a decision of the commissioners respecting his liability, and to have given the bond required: Provided, That the clerk of the court to which the appeal was taken shall certify that it is pending and undecided. The sum so unliquidated shall be carried forward by the auditor as a charge against the sheriff on his next years account from year to year until the decision of the appeal, after which they shall be collected and paid or balanced, if the final decision be in favor of the appellant. 2 All poll taxes and taxes on personal property certified by the commissioners of the county through their chairman or clerk to be insolvent and uncollectable. 3 Five per centum commissions on the amount collected and traveling expenses to and from the city of Raleigh, at the rate of ten cents per mile by the usual route of travel. 4 All payments duly made upon the order of the anditor of the state.