Part 53 (1/2)
ARTICLE V. REVENUE AND TAXATION.
SECTION l. The General a.s.sembly shall levy a capitation tag on every male inhabitant of the State over twenty-one and under fifty years of age, which shall be equal on each to the tax on property valued at three hundred dollars in cash. The commissioners of the several counties may exempt from capitation tax in special cases, on account of poverty and infirmity, and the State and county capitation tax combined shall never exceed two dollars on the head.
SEC. 2. The proceeds of the State and county capitation tax shall be applied to the purposes of education and the support of the poor, but in no one year shall more than twenty-five percent thereof be appropriated to the latter purpose.
SEC. 3. Laws shall be pa.s.sed taxing, by a uniform rule, all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise; and, also, all real and personal property, according to its true value in money. The General a.s.sembly may also tax trades, professions, franchises and incomes, provided that no income shall be taxed when the property from which the income is derived is taxed.
SEC. 4. Until the bonds of the State shall be at par, the General a.s.sembly shall have no power to contract any new debt or pecuniary obligation in behalf of the State, except to supply a casual deficit, or for suppressing invasion or insurrection, unless it shall in the same bill levy a special tag to pay the interest annually. And the General a.s.sembly shall have no power to give or lend the credit of the State in aid of any person, a.s.sociation or corporation, except to aid in the completion of such railroads as may be unfinished at the time of the adoption of this Const.i.tution, or in which the State has a direct pecuniary interest, unless the subject be submitted to a direct vote of the people of the State, and be approved by a majority of those who shall vote thereon.
SEC. 5. Property belonging to the State or to munic.i.p.al corporations shall be exempt from taxation. The General a.s.sembly may exempt cemeteries, and property held for educational, scientific, literary, charitable or religions purposes; also wearing apparel, arms for muster, household and kitchen furniture, the mechanical and agricultural implements of mechanics and farmers; libraries and scientific instruments, or any other personal property, to a value not exceeding three hundred dollars.
SEC. 6. The taxes levied by the commissioners of the several counties for county purposes shall be levied in like manner with the State taxes, and shall never exceed the double of the State taxes; except for a special purpose, and with the special approval of the General a.s.sembly.
SEC. 7. Every act of the General a.s.sembly levying a tax shall state the special object to which it is to be applied, and it shall be applied to no other purpose.
ARTICLE VI. SUFFRAGE AND ELIGIBILITY TO OFFICE.
SECTION 1. Every male person born in the United States, and every male person who has been naturalized, twenty-one years old or upward, who shall have resided in the State twelve months next preceding the elections, and ninety days in the county in which he offers to vote, shall be deemed an elector. But no person, who, upon conviction or confession in open court, shall be adjudged guilty of felony, or any other crime infamous by the laws of this State, and hereafter committed, shall be deemed an elector, unless such person shall be restored to the rights of citizens.h.i.+p in a man, nor prescribed by law.
SEC. 2. It shall be the duty of the General a.s.sembly to provide, from time to time, for the registration of all electors; and no person shall be allowed to vote without registration, or to register, without first taking an oath or affirmation to support and maintain the Const.i.tution and laws of the United States, and the Const.i.tution and laws of North Carolina not inconsistent therewith.
SEC. 3. All elections by the people shall be by ballot, and all elections by the General a.s.sembly shall be viva voce.
SEC. 4. Every voter, except as hereinafter provided, shall be eligible to office; but before entering upon the discharge of the duties of his office, he shall take and subscribe the following oath: ”I, --, do solemnly swear (or affirm) that I will support and maintain the Const.i.tution and laws of the United States, and the Const.i.tution and laws of North Carolina not inconsistent therewith, and that I will faithfully discharge the duties of my office. So help me, G.o.d.”
SEC. 5. The following cla.s.ses of persons shall be disqualified for office. First, All persons who shall deny the being of Almighty G.o.d. Second, All persons who shall have been convicted of treason, perjury, or of any other infamous crime, since becoming citizens of the United States, or of corruption, or malpractice in office, unless such person shall have been legally restored to the rights of citizens.h.i.+p.
ARTICLE VII. MUNIc.i.p.aL CORPORATIONS.
SECTION 1. In each county, there shall be elected biennially by the qualified voters thereof, as provided for the election of members of the General a.s.sembly, the following officers: a Treasurer, Register of Deeds, Surveyor and five Commissioners.
SEC. 2. It shall be the duty of the Commissioners to exercise a general supervision and control of the penal and charitable inst.i.tutions, schools, roads, bridges, levying of taxes and finances of the county, as may be prescribed by law The Register of Deeds shall be, ex officio, Clerk of-the Board of Commissioners.
SEC. 3. It shall be the duty of the Commissioners first elected in each county to divide the came into convenient districts, to determine the boundaries mud prescribe the name of the said districts, and to report the same to the General a.s.sembly before the first day of January, one thousand eight hundred and sixty- nine.
SEC. 4. Upon the approval of the reports provided for in the foregoing section, by the General a.s.sembly, the said districts shall have corporate powers for the necessary purposes of local government, and shall be known as towns.h.i.+ps.
SEC. 5. In each towns.h.i.+p there shall be biennially elected, by the qualified voters thereof, a Clerk and two Justices of the Peace, who shall const.i.tute a Board of Trustees, and shall, under the supervision of the County Commissioners, have control of the taxes and finances, roads and bridges of the towns.h.i.+ps, as may be prescribed by law. The General a.s.sembly may provide for the election of a larger number of the Justices of the Peace in cities and towns, and in those towns.h.i.+ps in which cities and towns are situated. In every towns.h.i.+p there shall also be biennially elected a School Committee, consisting of three persons, whose duty shall be prescribed by law.
SEC. 6. The Towns.h.i.+p Board of Trustees shall a.s.sess the taxable property of their towns.h.i.+ps and make return to the County Commissioners for revision, as may be prescribed by law. The Clerk shall be, ex officio, Treasurer of the towns.h.i.+p.
SEC. 7. No county, city, town or other munic.i.p.al corporation shall contract any debt, pledge its faith, or loan its credit, nor shall any tax be levied, or collected by any officers of the same, except for the necessary expenses thereof, unless by a vote of a majority of the qualified voters therein.
SEC. 8. No money shall be drawn from any county or towns.h.i.+p treasury except by authority of law.
SEC. 9. All taxes levied by any county, city, town, or towns.h.i.+p, shall be uniform and ad valorem, upon all property in the same, except property exempted by this Const.i.tution.
SEC. 10. The county officers first elected under the provisions of this Article shall enter upon their duties ten days after the approval of this Const.i.tution by the Congress of the United States.
SEC. 11. The Governor shall appoint a sufficient number of Justices of the Peace in each county, who shall hold their places until sections four, five and six of this Article shall have been carried into effect.