1907 private laws – Ch.516 Sec.34
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CHAPTER 516 AN ACT TO INCORPORATE THE TOWN OF CERRO GORDO, IN COLUMBUS COUNTY. The General Assembly of North Carolina do enact:
All persons owning any property within said town, liable to taxation for town purposes, shall return the same to the town clerk, as provided in section thirty-three of this charter, and all property therein liable to such taxation owned by minors, lunatics or persons non compos mentis shall be returned as herein provided by their guardian or guardians, if they shall have any such.