1913 public laws – Ch.203 Sec.95

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CHAPTER 203 AN ACT TO AMEND CHAPTER 50, PUBLIC LAWS OF 1911, IN RELATION TO THE ASSESSMENT OF PROPERTY AND THH COLLECTION OF TAXES. The General Assembly of North Carolina do enact: ARTICLE I. BoarD oF STATE TAX COMMISSIONERS.

Definitions. The words and phrases following, whenever used in this act, shall be construed to include in their meaning the definitions set opposite the same in this section, whenever it shall be MEG ESS Ary to the proper construction of this act. -1 Bank, banker, broker, stock jobberwhoever has money employed in the business of dealing in coin, notes or bills of exchange, or in any business of dealing or in buying or selling any kind of bills of exchange, checks, drafts, bank notes, promissory notes, bonds, warrants or other writing obligatory, or stocks of any kind or description whatsoever, or receiving money on deposit. -2 Collector or collectorscounty and deputy collectors, including sheriffs. -3 List takers and assessors have all authority conferred upon list takers in this act. -4 Creditsevery claim or demand for money, labor, interest or valuable things due or to become due, including money on deposit. -5 Hemale, female, company, corporation, firm, society, singular or plural number. -6 Real property, real estate, land, tract, lotnot only the land itself, whether laid out in town or city lots, or otherwise, with all things therein, but also all buildings, structures and improvements and other permanent fixtures of whatever kind thereon, and all rights and privileges belonging or in any wise appertaining thereto, except where the same may be otherwise denominated by this act. -7 Shares of stock, shares of capital stockthe shares into which the capital stock of every incorporated company or association may be divided. -8 Tax, taxesany taxes, special assessments or costs, interest, or penalty imposed upon property.

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