1885_public laws_84_5
CHAPTER 83 An act to authorize the county of Martin to borrow money, issue bonds and levy a special tax. The General Assembly of North Carolina do enact :
That said taxes shall be collected by the sheriff of said county, whose bond shall be liable therefor as for other county taxes, and he shall pay over the same to the county treasurer of said county on or before the first Monday of December of each year.