1923_public local laws_149_4
CHAPTER 148 AN ACT TO ABOLISH THE OFFICE OF COUNTY TREAS- URER IN JACKSON COUNTY, ESTABLISH THE OFFICE OF COUNTY AUDITOR, REGULATE COMPENSATION OF THE TAX COLLECTOR, AND FOR OTHER PURPOSES. The General Assembly of North Carolina do enact:
The duties of said auditor shall be -1 All of the duties heretofore (and under the same penalties) required of the treasurer, except those of receiving and disbursing the public funds. -2 It shall be his duty, and power is hereby conferred on him, to require a modern, simple and, so far as practicable, uniform system of bookkeeping and accounting in all the departments of the county, including jail, county home, county board of education, county road commissioners, and others receiving and handling public funds. -3 It shall be his duty to compute the taxes and make out tax receipts, revise the tax lists and, under direction of the county commissioners, enter corrections of same as may be necessitated by reason of errors, transfers, releases, reductions, increases, discoveries or other valid reasons. -4 It shall be his duty to diligently inquire into and investigate the listing of all property in the county that should properly be on the tax books, at its TRUE value, and is authorized to visit any and all parts of the county for this purpose, and report to the commissioners, to the end that no property shall escape its proper and lawful taxation. -5 It shall be the duty of the said auditor, with any necessary aid, to be furnished by the county commissioners (expense of such aid to be chargeable in equal amounts to the general county, road, and general school funds), to audit all the books and accounts contemplated in subsection two of this section once each year, and at the request of the county commissioners those of any one or more offices at any other time, and shall make frequent inspections of all books and accounts and keep the various boards informed as to the particular funds administrable by each board.