1913_public laws_204_42
CHAPTER 203 AN ACT TO AMEND CHAPTER 50, PUBLIC LAWS OF 1911, IN RELATION TO THE ASSESSMENT OF PROPERTY AND THH COLLECTION OF TAXES. The General Assembly of North Carolina do enact: ARTICLE I. BoarD oF STATE TAX COMMISSIONERS.
Commissioners shall have power to exempt; sheriff to garnishee if taxes are not paid in sixty days; form of attachment.  The board of commissioners of the several counties shall have power to exempt any person from the payment of poll tax on account of poverty and infirmity; and when any such person has been once exempted he shall not be required to renew his application unless the commissioners shall revoke the exemption. When such exemption shall have been made, the clerk of the commissioners shall furnish the person with a certificate of such action, and the person to whom it was issued shall be required to list his poll, but upon exhibition of such certificate the list taker shall annually enter in the column intended for the poll the word Exempt, and the poll shall not be charged in computing the list. If any poll tax or other tax shall not be paid within sixty days after the same shall be demandable it shall be the duty of the sheriff, if he can find no property of the person liable sufficient to satisfy the same, to attach any debt or other property incapable of manual delivery due or belonging to the person liable or that may become due before the expiration of the calendar year, and the person owing such debt or having such property in possession shall be liable for said tax. Any corporation, firm or person who shall, on demand or request made, re-. fuse to give to the tax collector of any county, city or town a list giving the names of all persons employed by them who are liable for tax, shall be guilty of a misdemeanor. For the purpose of carrying into effect the provisions of this section the following form shall be used as an attachment, viz.: Take notice that this is to attach any debt that is now due or: may become due to C D, a delinquent in his poli (or property) tax for the year one thousand nine hundred and ...., and you are hereby summoned to appear before E F, an acting justice of the peace for ........ County, and disclose any indebtedness which is or may be due said delinquent by you during the present calendar year, and to show cause why judgment should not be rendered against you for said delinquent tax and costs of this proceeding. rbiraryAc che Gay OL. ceecctscce, 19... A B, Sheriff, or Tax Collector. For serving notice the sheriff shall receive twenty-five cents, J and if judgment is rendered the justice shall receive twenty-five cents as costs.