CHAPTER 281. An act to amend the charter of the town of Lexington, North Carolina. The General Assembly of North Carolina do enact : SECTION 1. That section fifty-five (55) of the private acts of eighteen Chapter 55, prihundred and eighty-three be and the same is hereby amended as fol- vate laws 1883 (amending charlows: That section six be stricken out and the following substituted ter of Lexington) amended. in lieu thereof: That the mayor, before entering upon the duties of Oath of mayor. said office, shall take the oath before the clerk of the superior court of Davidson county that he will well, truly, faithfully and impartially perform the duties of his office for the town according to the best of his skill, ability and judgment. sioners. Section 6a. That each commissioner, before entering upon the Oath of commis-duties of said office, shall take before the mayor or some justice of the peace the oath prescribed by law. The mayor and commissioners shall Term of office of mayor and comhold their office respectively until the next succeeding election, and missioners. until their successors are elected and installed; and they shall have Powers. and exercise all the rights powers and duties now prescribed by law and herein conferred. SEC. 2. That section fifteen (15) be amended by adding thereto the Sec. 15 amended. following: Section 15a. That the board of commissioners shall have power to Police force. appoint a police force, to consist of a chief of police and such number of policemen as the good government of the town may require, who shall hold their offices for such term as may be fixed by the board. The members of the police force shall give bond in such Bonds. sums as the board of commissioners may prescribe for the faithful discharge of the duties imposed by law and the ordinances of the town, and to faithfully account for all moneys that may come into their hands from fines, penalties, &c. The chief of police and each Powers. member of the force shall have all the rights, powers, authorities and duties vested in sheriffs and constables of the county by law, and conferred upon the town constables by the charter of the town of Lexington and chapter sixty-two (62) of the Revised Code relating to towns and cities in the discharge of their duties. They shall execute all processes directed to them by the mayor or others, and in the execution thereof shall have the same powers which sheriffs and constables have. The chief and members of the police force shall Oath. take an oath before the mayor for the faithful performance of the duties required by law and ordinances. The policemen shall have Power to take power to take bail for appearance of defendants or other persons charged with violations of town ordinances in the manner and to the extent that such power is vested in sheriffs, and in case any person. or persons shall not appear, the mayor may issue a scire facias bail. Judgment. Fees of police men. Compensation. Special police. Suspension of policemen. Trial. Sections 17 and 18 stricken out. Property and polls to be listed for taxation. Oath. Clerk to make tax list. and enter judgment final against the defending party and his sureties. The chief of police shall have the power to rearrest upon the same warrant a defendant or party who has been convicted and turned loose upon the statement that he will pay fine and costs, upon failure to pay the same, or in case of an escape. Section 15b. The chief and other policemen shall be entitled to and shall receive the fees arising from the execution of all precepts issued by the mayor or others the same as that of sheriffs for like service. The commissioners shall pass ordinances for the government and direction of the police and fix their compensation. In times of exigency the mayor may appoint temporary additional policemen for such time as shall appear to be necessary, who shall take the same oath and be subject to the same control as regular policemen. Section 15c. The mayor may at any time, upon charges preferred or upon finding said chief or any member of said police force guilty of misconduct, suspend such member from service until the board of commissioners shall convene and take action in the matter; and upon hearing the proofs in the case the board may discharge or restore such member, and the pay of such member so suspended shall cease from the time of suspension to the time of his restoration to service. SEC. 3. That sections seventeen and eighteen be stricken out and instead thereof insert the following: Section 17. That the mayor, on or before the third Wednesday in May of each and every year, shall make advertisement in some newspaper and by posting notices at three public places in the town notifying all persons residing in the town of Lexington who are liable for poll-tax or who own or have control of taxable property in the town on the first day of June to return to the town clerk on or before the last day of June a list of their taxable property in said town; said list shall state the age of the man, number of lots or parts of lots and all other property now taxable or that may hereafter be made taxable by the laws of the state or ordinances of the town, and the list 80 returned to the town clerk shall be sworn to before him, and he is hereby authorized to administer the following oath: "I, ..., do solemnly swear that the tax return made out and signed by me contains a full and accurate list of the number of lots owned by me, all bonds, and a full and accurate list of all the property subject to taxation by the laws of the state and ordinances of the town according to my best knowledge, information and belief: so help me, God." And from the returns so made the town clerk shall, within thirty days after the expiration of the time for taking said list, make out in a book kept for that purpose an alphabetical list of the persons and owners of property who have so made their returns in the same manner as tax lists are made out by law for the collector of state and county taxes. And the said clerk shall copy in said book the assessment on file in the register of deeds office of all property within the town limits, which assessment may be revised, corrected or amended by the board of commissioners. Section 17a. That the town clerk shall furnish to the mayor a list Unlisted polls and property. of all taxable polls and the names of owners of taxable property in said town not returned for taxation in the manner and within the time aforesaid; and any such person who has so failed shall for such Double tax. failure pay double the tax on any such subject for which he is liable list. to be taxed. The board of commissioners shall have all the power Revision of tax given to the board of county commissioners to revise the tax list; and shall, as near as may be made, make the tax list correspond with the tax list of the county of Davidson on all subjects embraced in both lists. Section 18. That as soon as the clerk shall have furnished the assess- Levy of taxes. ment roll as provided,. and the same shall [have] been approved by the board, the commissioners shall proceed to levy the taxes on all real and personal estate within the corporate limits of said town, also upon all moneys on hand, solvent credits and upon all the polls and other subjects of taxation taxed by the ordinances of the town or by the general assembly for public purposes, not exceeding twenty-five Limitation of (25) cents on the hundred dollars valuation of property and seventyfive (75) cents on the poll, and the said board shall have power to levy and collect, as other taxes, a commutation upon all persons residing Commutation within the corporate limits of Lexington who may be liable to work liable to road on the public roads in lieu of requiring of them such personal service duty. on the roads and streets. tax. tax on persons Section 18a. That as soon as the board of commissioners shall have Collection of taxes. levied the taxes, and the books are completed and endorsed by the mayor, he shall place them in the hands of the collector for collection, who shall complete the same on or before the first day of November next ensuing, and shall pay the moneys to the treasurer on or before Moneys payable the second Monday in November; and the collector shall receive such to treasurer. per centum on the amount collected [as] may be determined by the Compensation of board of commissioners: Provided, the commissioners may extend Extension of the time for collecting and paying over said tax; but on the first day time. of November there shall be a penalty of one per centum added to the Penalty. amount of all taxes due, and an additional one per centum on the first day of each month thereafter shall be added until the same be paid. tax collector. SEC. 4. That section nineteen be amended by striking out all of said Sec. 19 amended. section after the word "and" in the sixth line and inserting the fol- Collection by dislowing, "in some newspaper published in the town or county of David- tress and sale advertisement. son, if the property be personalty and for the space of thirty days, if the property be realty, without judgment or execution." Section 19a. When the tax due on any lot or other land, which is Sale of land for hereby declared to be a lien on the same, shall remain unpaid on the taxes. same on the first day of November, and there is no other visible estate liable to distress and sale known to the collector but such lot Land to be divided, &c. Sale of whole. Purchase by town. Collector to make return, &c. Surplus. Redemption of land sold for taxes. Conveyance to purchaser. Land of infants, &c. Sec. 20 amended. running at large license taxes. or lands belonging to the person in whose name it is listed, he shall report the fact to the commissioners with a description of the real estate, and thereupon the commissioners shall direct the same to be sold at the court-house door in Davidson county by the collector after advertising as directed herein, which he shall do. And the collector shall divide the said land into as many parts as may be convenient for such purpose; he may employ a surveyor, and shall sell as many parts thereof as may be required to pay said taxes and all expenses attendant thereon. If the same cannot be conveniently divided the collector shall sell the whole; and if no person will pay the whole of said taxes and expenses for the whole land the same shall be struck off to the town, and if not redeemed as hereinafter provided shall belong to said town in fee, and the collector shall execute a deed therefor. Section 196. That the collector shall return an account of his proceedings to the commissioners, specifying the portions into which the land was divided and the purchaser or purchasers thereof and the price of each, which shall be entered in the book of proceedings of the board; and if there shall be a surplus, after paying said taxes and expenses of advertising and selling the same, it shall be paid into the town treasury subject to the demands of the owner. Section 19c. That the owner of any land sold under the provisions of this charter and amendments, or any person acting for such owner, may redeem the same within one year after the sale by paying to the purchaser the sum paid by him and twenty-five per centum on the amount of the taxes and expenses, and the treasurer shall refund to him without interest the proceeds, less double the amount of taxes. Section 19d. That if the estate sold as aforesaid shall not be redeemed within the time specified the corporation shall convey the same in fee to the purchaser or his assignees, and the recitals in such conveyance or in any other conveyance of lands sold for taxes due the town that the taxes were due, or any other matter required to be true or done before the sale, shall be prima facie evidence that the same was true and done. Section 19e. That the real estate of infants or persons non compos mentis shall not be sold for taxes, and when the same shall be owned by such in connection with other persons free of such disability the sale shall be made as provided in The Code. SEC. 5. That section twenty be amended by inserting after the word "cattle" in the second line of said section the words "goats, hogs, geese," and after the word "sheep" insert "or other animals." SEC. 6. That after section twenty-two at the end thereof insert the following: In addition to the subjects listed for taxation the commissioners may levy a tax on the following, the amount of which tax when fixed shall be collected by the tax collector immediately, and if the same be not paid on demand it may be recovered by suit, or the article on which the tax is imposed, or any other property of the owner, may be forthwith distrained and sold to satisfy said tax: (1). Upon all itinerant merchants or peddlers selling or offering to Peddlers, &c. sell in the town, a tax not exceeding fifty dollars per year, except such only as sell books, charts or maps, and productions of the growth or manufacture of this state, when proven by the applicant to be such domestic production, not exempting venders of medicines by whomsoever manufactured. (2). On all keepers of eating-houses or restaurants, fish or meat Restaurants, &c. stands, or market, or bread stand, or fruiterers, a tax not exceeding fifteen dollars per year. (3). On every dray, wagon, carriage, buggy or other vehicle used Drays, &c. in the town for the conveyance of persons, freight or goods for hire, a tax not exceeding ten dollars. (4). That every express company, telegraph or telephone company, Express companies, &c. itinerant dealer in lightning-rods and stoves shall pay a license tax not exceeding twenty dollars. (5). Upon persons soliciting orders for photographs or pictures, sell- Itinerant photoging jewelry or any other article having a prize given therewith, each raphers, &c. dancing-school, or any itinerant person taking or enlarging a likeness of the human face on order or otherwise, itinerant traders, shall pay a license tax not exceeding ten dollars per year. on streets. (6). Upon all encroachments on the streets by porches, piazzas Encroachments allowed by the commissioners, a tax not exceeding one dollar per foot per year. (7). Upon every company of circus-riders or performers, by whatso- Circuses, &c. ever name called, who shall exhibit within the town or within one mile of the limits thereof a license tax not exceeding fifty dollars for each performance or separate exhibition, and upon every side-show connected therewith a tax not exceeding ten dollars, the tax to be paid before exhibition, and if not paid the tax to be doubled. (8). Upon every person or company exhibiting within the town, or Theatres, &c. within one mile thereof, stage or theatrical plays, slight-of-hand performances, rope-dancing, tumbling, wire-dancing, or menageries, a ́tax not exceeding twenty dollars for every performance or exhibition of not more than twelve hours, the tax to be paid before exhibiting or the same shall be doubled. (9). Upon each show or exhibition of any kind not mentioned, or Concerts, &c. concert for reward (except for religious purposes or interest), within the town or within one mile thereof, a tax not exceeding ten dollars for each performance. ble to town. SEC. 7. That section twenty-four be amended by adding to the end Sec. 24 amended. thereof the following: The fine imposed for violation of any ordi- Fines, &c., payanance against retailing without license, or other offences, shall accrue to the town, notwithstanding the said offence shall also be triable before the superior court and punishable by said court, and the com |