1885 public laws – Ch.62 Sec.3
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CHAPTER 62 An act to allow the tax collector of Cherokee county to collect arrears of taxes. The General Assembly of North Carolina do enact :
That no person shall be compelled to pay any tax under the provisions of this act who shall make oath before any one authorized by law to administer oaths that he or she has paid the same, nor shall fany executor or administrator be compelled to pay any arrears of taxes under this act.