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(caption title) An Act to Revise and Consolidate the Various Acts Relating to the Collection and Return of Taxes for the Support of the Indigent Insane.
North Carolina. General Assembly.
1 sheet ( p.)
[The Dept. of State]
Call number Cb362.2 N87g1 (North Carolina Collection, University of North Carolina at Chapel Hill)
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SECTION 1st. Be it enacted by the General Assembly of the State of North Carolina, and it is hereby enacted by the authority of the same, That it shall be the duty of the Superintendent of the Insane Asylum, to deliver to the Public Treasurer, on or before the 10th day of January, of each year, a list showing the amounts due by each County in this State, for the support of the indigent patients in the Insane Asylum, for the year ending the preceding 1st day of January.
SEC. 2nd. It shall be the duty of the Public Treasurer, on or before the 20th day of January of the same year, to address to the Chairmen of the Courts of Pleas and Quarter Sessions of the respective Counties, a notice containing a statement of the amount due by the County, as reported to him by the Superintendent, which notice shall be forwarded in duplicate, by mail, to the Sheriff of the County: Provided, That for the year 1867, the said notice shall be transmitted by the Public Treasurer, within ten days after the ratification of this Act.
SEC. 3rd. As soon as may be after receiving the said notice, the Sheriff shall deliver one copy to the Chairman of the County Court, and shall return the other, endorsed with his certificate, that service has been made, to the Public Treasurer, which return shall bemadeon or before the 1st day of March, of the same year. If the Sheriff fails to make this return by the day aforesaid, the Public Treasurer shall, in the name of the State, at the first term of the Superior Court, which may happen thereafter, move for judgment nisi against the defaulting Sheriff or his sureties, for one hundred dollars: Provided, That for the year 1867, the Sheriff shall be allowed until the 20th day of March, to make the return aforesaid.
SEC. 4th. It shall be the duty of the Court of Pleas and Quarter Sessions (a majority of the Justices being present) to levy taxes according to law, sufficient to raise the amount stated in the notice aforesaid, and the said Courts are authorized to make such levy at any general or special term. Said taxes shall be collected by the Sheriff, and accounted for as other State taxes, but a separate account thereof shall be kept by the Public Treasurer.
SEC. 5th. If the Justices of any County Court, shall, for six months after the notice aforesaid has been delivered to the Chairman of said Court, fail to levy taxes as prescribed in the preceding section, they shall be guilty of a misdemeanor, and shall be indicted therefor in the Superior Court. On the trial of said indictment, the notice returned as heretofore prescribed by the Sheriff to the Public Treasurer, shall be deemed and held prima facie evidence of the facts therein stated, and of the notification of the same to the Justices, and shall, without contradiction, be sufficient proof for the conviction of the accused.
SEC. 6th. If the Sheriff of any County shall, at the time prescribed by law for the return of State taxes, fail to pay into the Public Treasury the aforesaid taxes for the indigent insane, it shall be the duty of the Public Treasurer to transmit, by mail, to the Attorney General, or to the Solicitor of the Circuit in which said County lies, the notice of the Chairman of the County Court heretofore mentioned, with the endorsement of service by the Sheriff, and the Attorney General, or Solicitor, as the case may be, shall in the Superior Court of said County institute an indictment against the Justices of the said County, unless on investigation, he is satisfied that the said taxes were duly imposed as prescribed in this Act and that the failure to collect arose from the laches of the Sheriff.
SEC. 7th. If the Attorney General or Solicitor shall, after receiving notice of the default of any County, find that the taxes aforesaid were duly laid by the Justices, he shall communicate the fact to the Public Treasurer, who shall thereupon, at the next term of Wake Superior Court, thereafter, through the Attorney General, in the name of the State, move for judgment nisi, against the Sheriff and his sureties for the amount of the taxes due and a penalty in addition of three hundred dollars.
SEC. 8th. The Public Treasurer shall cause copies of this Act to be printed and sent to all officers whose duty it is to carry into effect any portion of the same.
SEC. 9th. Section 36 of Chapter 6, of the Revised Code, and all laws inconsistent with this Act, are hereby repealed.
SEC. 10th. This A [tear in document] force from and after its ratification.
Ratified, Februa [tear in document]
STATE OF NORTH CAROLINA,
DEPARTMENT OF STATE,
Raleigh, N. C., February 6th, 1867.
I, R. W. Best, Secretary of State, do hereby certify that the foregoing is a true copy of the Original, on file in this office.
Given under my hand, this 6th day of February, 1867.
R. W. BEST.
Secretary of State.