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Colonial and State Records of North Carolina
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Act of the North Carolina General Assembly concerning the assessment of tithes
North Carolina. General Assembly
1715
Volume 02, Pages 889-890

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[Laws of North Carolina. MSS. Revisal. A. D. 1715.]
AN ACT TO ASCERTAIN WHAT PERSONS ARE TYTHABLES AND TO DIRECT THE METHOD TO BE OBSERVED IN TAKING THE LISTS OF THEM.

Whereas many Doubts have and do arise at what age persons in this country shall be reputed Tythables. For the removing thereof for the time to come

Be it enacted by His Excellency the Pallatine and the rest of the True and absolute Lords Proprietors of Carolina by and with the Advice and Consent of this present General Assembly now met at Little River for the North East part of said Province.

And It Is Hereby Enacted that all males not being slaves in this Government shall be Tythable at the age of sixteen years and all slaves male or Female either Imported or born in the Country shall be Tythable at the age of Twelve years.

And Be It Further Enacted by the Authority aforesaid that each and every Constable within this Government shall and they are hereby Impowered Required and Commanded some time within five Days next following after the Tenth day of June yearly to go from house to house to take an exact List from all the persons inhabiting and residing within his their and every of their Districts Constablery or Liberty of the number names and quality of the Tythables residing within the same which before the Fifth day of August yearly then next following to-gether with a List of such Tythables as they shall believe to be concealed make return upon Oath to the Treasurer of the Precinct (which Oath the said Treasurer is hereby Impowered to administer) under the penalty of Five pounds for every neglect which said sum shall be to the use of the parish and shall be levied by Warrant from any Justice of the Peace upon Certificate thereof to him made by the Respective precinct Treasurer of any Constable having made Default therein.

And Be It Further Enacted that every Constable for his service therein shall during the continuance of this Act be exempt from the payment of Levys for his own person and they are hereby Exempted.

And Be It Further Enacted that whatever House holder shall conceal or refuse to deliver to the said Constable a true List of every Tythable person dwelling or residing in his house whose Levys he shall be and he

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is hereby made chargeable with on the said Tenth day of June yearly such person or persons so offending shall forfeit and pay the sum of Five pounds for every Tythable so concealed and refused to be delivered in. One halfe to the Informer and the other halfe to the Vestry for the use of the parish wherein the said offender shall reside to be recovered by Bill Plaint or Information in any Court of Record within this Government wherein no Essoign Protection Injunction or Wager of Law shall be allowed or admitted of.

And Be It Further Enacted by the Authority aforesaid that each and every constable in this Government shall on or before the Tenth day of February next take an exact account from every person within their Limits or division of the number of Tythables in their respective divisions and deliver the same to the Treasurer of the precinct on or before the first day of March following That the Treasurer may be enabled to discover such as shall neglect to pay their Poll money for this year.

And all and every person or persons that shall refuse to give an account to the constable of the number of Tythables and every constable that shall neglect to do his duty herein shall incurr the same penaltyes and Forfeitures as before in this Act is ascertained.