1923_public local laws_451_27
CHAPTER 450 AN ACT TO CREATE AND ESTABLISH AN AUDITORS OFFICE FOR THE COUNTY OF BLADEN. The General Assembly of North Carolina do enact:
It shall be the duty of the mayors of each incorporated town in the county of Bladen to report to the auditor of said county on or before the first Monday in June, one thousand nine hundred and twenty-three, and each and every year thereafter, the names of all persons in their respective towns who may be subject to the payment of what are known as schedule B and C taxes, and it shall be the duty of said auditor to inquire what other persons in said county, residing outside the towns, may be liable for the payment of such taxes, and it shall be the duty of the auditor to report to the sheriff of said county the names of all persons subject to such taxes: Provided, however, that this section shall not relieve the said sheriff of any duties connected with said taxes as are now or as may hereafter be imposed upon him by law. It shall also be the duty of said auditor on or before the first Monday in May in each year to mail to the mayor of each incorporated town in Bladen County a notice setting forth a copy of this section of this act and to call attention of such mayors to their duties under this section, and also to their duties under the next succeeding section of this act; and if any mayor shall fail or neglect to discharge the duties and make the report required by this_and the next succeeding section, he shall be guilty of a misdemeanor, and upon conviction shall be fined or imprisoned in the discretion of the court.