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Colonial and State Records of North Carolina
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Acts of the North Carolina General Assembly, 1771
North Carolina. General Assembly
November 19, 1771 - December 23, 1771
Volume 25, Pages 520-522

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LAWS OF NORTH CAROLINA—1771

At an Assembly, begun and held at New Bern, the Nineteenth Day of November, in the Twelfth Year of the Reign of our Sovereign Lord George the Third, by the Grace of God, of Great-Britain, France, and Ireland, King, Defender of the Faith, &c., and in the Year, of our Lord One Thousand Seven Hundred and Seventy-one: Being the Second Session of this Assembly. William Tryon, Esq., Governor.

CHAPTER IX.
An Act to Amend an Act intitled, An Act for the founding, establishing, and endowing, of Queens College, in the town of Charlotte, in Mecklenburg County.

I. Whereas, by the before recited Act the President of the College is required, at the Public Commencement to confer the Honors of the said Seminary on such as shall be thought deserving, and in Testimony thereof to give such Scholar or Scholars so graduated a diploma, which shall be signed by the President, and the Majority of the Fellows and Trustees of the said College: and as it sometimes happens that the said President cannot be present at such Commencement, whereby such scholar or scholars cannot be graduated as aforesaid;

II. Be it therefore Enacted by the Governor, Council and Assembly, and by the Authority of the same, That it shall and may be lawful for the Trustees and fellows of the said College, or a majority of them, and they are hereby authorized, impowered, and required to Elect, nominate, constitute, and appoint in the same manner as in the before recited Act is directed, a Vice-President, which said Vice President, so elected, in the Absence of the President, shall and hereby is declared to have the same Privileges, Powers and Authorities as the President of the said College is invested with.

CHAPTER XV.
An Act to enlarge the Time for several Sheriffs to settle their Accounts with the Justices of the Inferior Courts of Pleas and Quarter-Sessions of the Counties therein mentioned.

I. Whereas, by reason of the late public disorders & disturbances in the Counties of Anson, Rowan, Orange and Mecklenburg it hath been impracticable for Griffith Rutherford, Francis Lock, Andrew Alison, William Temple Cole, Charles Metlock, Martial Diggs, James Picket, William Picket, John Lea, Tyree Harris, John Butler & James Wilie to compleat their collection of public Taxes so as to make a settlement with the Justices of the Inferior Court of the said respective Counties at the time appointed for that purpose in an Act of Assembly passed at New Bern the fifth day of December in the eighth year of his Majesties reign, Intitled “An Act to enlarge the time for Sheriffs to settle their Accounts with the Justices of the Inferior Court of Pleas and Quarter Sessions in the Counties therein mentioned.” Whereby the said Sheriffs and their respective Securities are become liable to the payment of Large Sums, they were unable to Collect within the time by Law limited for collecting and Accounting for the same.

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II. Be it Enacted by the Governor, Council and Assembly, and by the Authority of the same, That the Justices of the said Counties of Anson, Rowan, Orange, Mecklenburg, respectively, shall and may have full power and Authority in any Inferior Court to be held in their respective Counties within one year from and after the passing of this Act to settle and Account with the said Griffith Rutherford, Francis Lock, Andrew Allison, William Temple Coles, Charles Medlock, Marshall Diggs, James Pickett, William Pickett, John Lea, Tyree Harris, John Butler & James Wylee for the Collection of the County Tax in the same manner & form as they are Impowered by Law to settle for the same, and the said Griffith Rutherford, Francis Lock, Andrew Allison, William Temple Coles, Charles Medlock, Marshall Diggs, James Pickett, William Pickett, John Lea, Tyree Harris, John Butler & James Wylee shall be entitled to the same allowance, benefits and advantages as if the settlement had been made by them respectively, at the time by the said Act allowed and established and shall have all and Exercise the same power & authority to make distress for Levies and be entitled to the same Commissions & allowance as by Law Sheriffs are intitled to.

CHAPTER XXIII.
An Act for appointing and impowering Francis Mosely, of Anson County, and James McCoy, of Rowan County, to collect and receive the Taxes which are due from the Inhabitants of the said Counties for the year one thousand seven hundred and seventy.

I. Whereas, no Person was appointed and qualified Sheriff of the County of Anson or for the County of Rowan for the Year of our Lord one thousand seven hundred and seventy and the Inhabitants of the said Counties have not paid their Taxes for that Year,

II. Be it therefore Enacted by the Governor, Council and Assembly, and by the Authority of the same, That from and after the passing of this Act Francis Moseley, of Anson County, and James McCoy, of Rowan County, shall be and are hereby appointed, directed and impowered to collect and receive the Public, County and Parish Tax which are due from the persons who were Inhabitants of the said Counties respectively, for the year one thousand seven hundred and seventy in the same manner and form as Sheriffs by Law are directed, and that the said Francis Mosely and James McCoy be entitled to the same fees for receiving and collecting as are by Law allowed to Sheriffs for that purpose.

III. And be it further Enacted by the Authority aforesaid, That if any Person or Persons shall fail to pay the said Taxes agreeable to this Act it shall and may be Lawfull for the said Francis Moseley and the said James McCoy, after giving due notice by advertising the same in different places in their respective Counties, to make Distress for the same in the same manner as by Law appointed for Sheriffs to distrain, and shall take and receive the same fees as is allowed in such cases.

IV. And be it further Enacted by the Authority aforesaid, That the said Francis Mosely and James McCoy shall account for all such Taxes by them respectively received, or wherewith they, or either of them, shall be chargeable in virtue of this Act within twelve months after the passing thereof, by paying the Public Tax to the Treasurer of the Southern District of this Province, the County and Parish Tax to the Court and Vestry of the respective

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County and Parish in the same manner as Sheriffs are by law directed to account in the like Cases, and in the case of refusal or neglect to comply with the Directions of this Act it shall and may be lawful to have such proceedings against the said Francis Mosely and James McCoy, or either of them, as against Sheriffs in the like cases.

Provided always, that before the said Francis Mosely and the said James McCoy enters upon the Collection of the said Taxes they shall give Bond with sufficient Security before the Inferior Court of the respective Counties of Anson and Rowan in the same manner as Sheriffs usually do in such cases.

Read three times and ratified in open Assembly this twenty-third day of December, 1771.