1905_public laws_589_19
CHAPTER 588 AN ACT TO AMEND CHAPTER 247 OF THE PUBLIC LAWS OF 1903, AND TO AMEND AN ACT TO PROVIDE FOR THE ASSESSMENT OF PROPERTY AND THE COLLECTION OF TAXES. The General Assembly of North Carolina do enact: That chapter two hundred and forty-seven of the Public Laws of one thousand nine hundred and three, relating to raising revenue, be amended so as hereafter to read as follows: SCHEDULE A.
Court may order executor, etc., to file account, etc. If the clerk of the court shall discover that said tax has not been paid according to law the court shall be authorized to cite the executors or administrators of the decedent, whose estate is subject to the tax, to file an account, or to issue a citation to the executors, administrators, legatees or heirs, citing them to appear on a day certain and show cause why the said tax should not be paid, and when personal service cannot be had, notice shall be given for four weeks, once a week, in at least one newspaper published in said county; and if the said tax shall be found to be due and unpaid the said delinquent shall pay said tax, interest and costs. And it shall be the duty of the solicitor of the district in which the said delinquent resides to sue for the recovery and amount of such tax, and for such services he shall be allowed a fee, to be fixed by the judge, not to exceed five per cent. of the amount recovered. The Auditor of State is authorized and empowered, in settlement of accounts of any clerk, to allow him costs of advertising and other reasonable fees and expenses incurred in the collection of said tax.