1923_public local laws_593_2
CHAPTER 596 AN ACT RELATING TO DISCOUNTS AND PENALTIES ON TAXES IN WILKES COUNTY. The General Assembly of North Carolina do enact:
That the county commissioners of Wilkes County be and they are hereby authorized and empowered to adopt, by proper resolution duly passed at a meeting of said commissioners, the schedules of discounts and penalties on taxes in Wilkes County as now provided in the State Machinery Act, or in lieu thereof the following schedules: that on all taxes for the year one thousand nine hundred and twenty-three and in each year thereafter a discount of two per cent shall be allowed for taxes paid during the month of October and a discount of one per cent for all taxes paid during the months of November and December ; that on the first day of May in each and every year two per cent shall be added to all taxes unpaid for the next preceding year and an additional penalty of one per cent on the first day of each succeeding month thereafter that such taxes remain unpaid until the first day of October in said year, and that an additional penalty of four per cent shall be added on the first day of October in each and every year on all taxes for the next preceding year remaining unpaid.