1885 private laws – Ch.40 Sec.34
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POH Ae TER 40:00:00 Av act to amend the charter of the town of Statesville. The General Assembly of North Carolina do enact :
That if any person liable to taxes on subjects directed to be listed shall fail to pay them within the time prescribed for collection, the collector shall proceed forthwith to collect the same by distress and sale, after public advertisement for the space of ten days in some newspaper published in the city, if the property to be sold be personalty, and of thirty days if the property be realty.