1891_private laws_238_33
CHAPTER 237 An act to amend the charter of the tewn of Randleman. The General Assembly of North Carolina do enact:
That all persons liable to taxation of any kind in said town shall, on or before the first day of June in each and every year, make a return of their respective lists of taxable property, as assessed by the township assessors for the state, to the secretary or clerk of said board of commissioners; such lists shall give a description of the tracts or lots of land, the taxable poll and all other property liable to taxation by the persons returning the same, and shall be sworn to before some justice of the peace or before the secretary or clerk, who is hereby authorized and empowered to administer oaths required by law to be taken by persons making such returns. The said lists thus taken shall be filed with the secretary or clerk, who shall, after a levy of taxes are assessed thereon, in the same manner as tax-lists are made or required to be made for the collection of state taxes. The secretary or clerk shall also make out a list of all property and polls remaining unlisted in said town, which shall be subject to double tax. The usual tax-list, made as aforesaid by the secretary or clerk and placed in the hands of the marshal or taxcollector, shall have the force and effect of a judgment and execution for the taxes assessed and appearing on said lists respectively; and the same may be collected by levy and sale of the property of the party owning such taxes, on giving such notice as is required by law on execution from one of the superior courts of the state, and the officer charged with the duty of collecting such taxes shall have all the power vested by law in sheriffs or tax-collectors for the collection of taxes due the state.