the time of settlement of the sheriff of the county to the first Monday in May. SEC. 105. The Treasurer of the State, with the advice and ap- Treasurer may proval of the Attorney-General, is hereby authorized, when in the grant indulgences. judgment of these officers it may be best to secure the interest of the State and will not lose any lien held by the State, to grant And relinquish indulgence to defendants in execution and relinquish penalties penalties. upon payment of amount of dues owing to the State; and like- And bid in wise to bid for in behalf of the State and purchase property of property. said defendant when necessary to secure the payment of the dues. SEC. 106. The sheriff or tax collector shall be charged with the Sheriff charged sums appearing by the tax list as due for the county taxes, and with county taxes. shall be allowed to deduct therefrom, in like manner as is pre- Deductions allowed. scribed in this act in regard to his settlement of the State taxes, all insolvents and uncollectible poll taxes, and also the amount collection and of county tax on the lands bid off by the county, and costs and Costs and fees. fees, which shall be, for making a deed, fifty cents; for registering, twenty-five cents; and such other necessary sums as were actually paid by the sheriff: Provided, a majority of any board Proviso: extension of county commissioners may extend the time for collecting and of time for settlement of county taxes in the respective counties to such time settlement. as they may deem expedient, not to extend beyond the first of May in the year following in which taxes were levied: Provided, Proviso: sheriff to further, that it shall be unlawful for any sheriff or tax collector, received. pay money actually in accounting with the board of county commissioners, for either the state or county taxes, to exhibit or present in said county any money not actually derived from the collection of taxes; and any Penalty. such sheriff or tax collector so offending shall forfeit a penalty of five hundred dollars: Provided, further, that any sheriff, tax Proviso: forfeit for collector or county treasurer who shall use any part of the county misuse of tax or state taxes otherwise than as directed by law shall forfeit double the amount of his commission on county and state taxes money. for the year in which he so misused said taxes. No mortgage or Lien for tax committee. SEC. 107. The board of county commissioners, at their last Auditing regular or other subsequent meeting in each year, shall appoint one or more of their number, not to exceed three, to be present at the accounting and settlement between the sheriff and county treasurer provided for in the preceding section, and also to audit and settle accounts of the county treasurer and all other county officers authorized to receive or disburse county funds. The ac- Report of audit. count so audited shall be reported to the board of county commissioners, and when approved by them shall be filed with the Audit filed and recorded on clerk and recorded on his books, and shall be prima facie evi- approval. dence of their correctness and impeachable only for fraud or Proviso: pay of auditing comspecial error: Provided, the compensation allowed the committee mittee. Forfeit on sheriff for failure to account and pay. Action on bond. for their services shall not exceed two dollars per day each for the time actually spent in said settlement, and there shall be no allowance for extra clerical aid. SEC. 108. In case the sheriff of a county shall fail, neglect or refuse to account with the county treasurer and auditing committee as above required, or to pay what may rightfully be found due in such accounts, he shall forfeit and pay to the State for the use of the county a penalty of two thousand five hundred dollars. It shall be the duty of the county treasurer (and if he neglect or refuse to perform it, it shall be the duty of the chairman of the board of commissioners) to cause an action to be brought in the Superior Court of the county on the bond of the sheriff against him and his sureties to recover the amount owing by him and the Criminal liability penalties aforesaid. If the sheriff shall fraudulently and corruptly fail to account as aforesaid, he shall be criminally liable thereupon in like manner and with the same penalties imposed for such criminal defalcation in section ninety-five of this act. of sheriff. Settlements with other county officers. Failure to attend and account a misdemeanor. Report, approval and record of accounts. Tax collectors charged with duties and powers of sheriff. Sureties to collect Powers and liabilities. SEC. 109. In each year the county treasurer shall give five days notice to all the county officers (except the sheriff) authorized to receive or disburse the county funds to appear at the courthouse, on a certain day in January, before him and the committee appointed by the board of commissioners, and present an account of all sums received or disbursed for the county, with their vouchers, and any officer failing to attend and account shall be deemed guilty of a misdemeanor. The accounts, when audited, shall be reported to the board of commissioners at their next meeting, and if approved shall be filed with the clerk and recorded in their proceedings, together with their approval, and shall be deemed prima facie correct. SEC. 110. Whenever in this act a duty is imposed upon the sheriff of a county of which a tax collector has been or may be appointed, it shall be incumbent upon the tax collector to perform said office instead of the sheriff; and such tax collector shall collect all the taxes, have all the emoluments and be subject to all the penalties as provided in case of sheriffs in this act; and it shall be the duty of all persons having tax moneys in hand to account for and settle with said tax collector: SEC. 111. If any sheriff shall die during the time appointed for on death of sheriff. collecting taxes his sureties may collect them, and for that purpose shall have all power and means for collecting the same from the collectors and taxpayers as the sheriff would have had, and shall be subject to all the remedies for collecting and settling of the taxes, on their bond or otherwise, as might have been had against the sheriff if he had lived. Time for completion of collection. SEC. 112. The sheriff (and in case of his death, the sureties) shall have one year, and no longer, from the day prescribed for his settlement and payment of the state taxes to finish the collection of all taxes, but the extension of time for collection shall not extend the time of his settlement of the taxes. SEC. 113. The Secretary of State shall have printed five thou- Copies of acts for officers. sand copies of this act and the Revenue Act of this session and distribute the said acts among the officers whose duty it is to execute or carry into effect any portion thereof. SEC. 114. The Secretary of State shall in like manner have Copies for General printed ten copies of said act for each member of the General Assembly. Assembly and forward the same to him. SEC. 115. The State Tax Commission shall prepare and fur- State Tax Comnish to the board of commissioners of each county a sufficient mission to prepare and furnish blanks. number of blank forms or lists, with the proper oath added thereto, on which each taxpayer in the State shall make out, under oath, a true statement and return of all his property, with the value thereof, according to the provisions of this act. SEC. 116. Upon failure to pay to the State Treasurer within Action for taxes thirty days after the same shall have become due any tax which payable to Treasurer. by law is made payable direct to the State Treasurer, it shall be the duty of the treasurer to report the same to the State Tax Commission, and upon receipt of such report it shall be the duty of the State Tax Commission to institute an action to enforce Venue. the same in the county of Wake or in the county in which the property taxed is located. business without SEC. 117. Any person, firm, or corporation who is liable for any Penalty for doing license or privilege tax under Schedules B and C, and who prac- license. tice their or its profession or trade without paying said license or privilege tax, shall be subject to a penalty of two hundred and fifty dollars, the same to be recovered by the State Tax Commission in an action to enforce same in the Superior Court of Wake County or in the county of the defendant. Action for recovery. SEC. 118. All acts and parts of acts inconsistent with the pro- Repealing clause. visions of this act are hereby repealed: Provided, that such re- Proviso: vested peal shall not in any manner affect any rights heretofore ac- rights. quired, or the collection of any taxes heretofore levied or assessed, or the validity of any sale heretofore made, or any rights heretofore acquired in the law of this State. SEC. 119. That this act shall be in force from and after its ratification. In the General Assembly read three times and ratified this the 12th day of March, 1913. OF THE GENERAL ASSEMBLY SESSION 1913 RESOLUTION No. 1. RESOLUTION FOR JOINT SESSION TO OPEN RETURNS OF Resolved by the Senate, the House of Representatives concurring: tion. SEC. 2. That the persons so ascertained to be elected shall be Date of inaugurainducted into office on Wednesday, January the fifteenth, one thousand nine hundred and thirteen, at twelve o'clock, the same to be done in the presence of the General Assembly at the Raleigh Auditorium. SEC. 3. That a joint committee of five on the part of the Sen- Committee to be ate and seven on the part of the House shall be appointed, whose raised. duty it shall be to provide suitable arrangements and regulations for the inauguration and report the expenditures incurred by the committee. In the General Assembly read three times and ratified, this the 13th day of January, 1913. RESOLUTION No. 2. JOINT RESOLUTION TO PRINT THE GOVERNOR'S MESSAGE. Resolved by the Senate, the House of Representatives concurring: That three hundred copies of the Governor's message be printed Number of copies. and distributed for the use of the members of the Senate and Distribution. the House of Representatives. In the General Assembly read three times and ratified, this the 13th day of January, 1913. |