1915 public laws – Ch.286 Sec.103
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CHAPTER 286 AN ACT TO AMEND CHAPTER 203, PUBLIC LAWS OF 1913, IN RELATION TO THE ASSESSMENT OF PROPERTY AND THE COLLECTION OF TAXES. The General Assembly of North Carolina do enact: ARTICLE I. BoArRD OF STATE TAX COMMISSIONERS.
Sheriff or tax collector to be paid per diem for settlement. For his settlement with the State Treasurer the sheriff or tax collector shall be allowed by said board of commissioners, and deducted from the amount due the State three dollars for each day he may be actually necessarily engaged therein with the commissioners at the county seat.