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CHAPTER 323 AN ACT TO AUTHORIZE THE APPOINTMENT OF A TAX COLLEC- TOR BY THE BOARD OF COMMISSIONERS OF GATES COUNTY. The General Assembly of North Carolina do enact:
The person appointed as Tax Collector or the officer made responsible for the collection of taxes in Gates County shall give bond in such amount as the Board of County Commissioners deems sufficient and shall, as may otherwise be necessary, qualify before entering upon the duties of his office. The compensation for performance of the duties of tax collector shall be fixed by the Board of County Commissioners. Any vacancy in the office responsible for the collection of taxes shall be filled by appointment by the Board of County Commissioners.