19-312.   Account with county treasurer; charges and credits.The county clerk, in keeping the accounts of his county with the countytreasurer, shall charge the county treasurer as follows: With the amount oftaxes levied and assessed by the state and county, and each city, town,village, township, school district, or any other special tax levied for anypurpose in his county, in each year, and the same shall be kept in separateaccounts; with the amounts of any sinking funds, in separate accounts; withthe amount of money, and with the amount of state, county, township,school, road and city warrants or orders, or other evidences ofindebtedness which the county treasurer may be authorized by law to receivefrom his predecessor in office; with the amount of the taxes on each taxroll, made out and delivered to him during his term of office; with theamount of the additional assessments made after the tax roll is made outand delivered to the county treasurer; with the amount of the ten percentpenalty added to the taxes after the tenth day of January of each year;with the amount paid by the county for advertising land and town lots forsale for delinquent taxes; with the amounts received on assignments of landand town lots sold to the county for delinquent taxes; with the amount ofredemption money on land and town lots sold to the county for delinquenttaxes, when the same are redeemed; with the amount of the state school fundreceived from the state treasurer; with the amount received from the saleof property belonging to the county; with the amount received from the saleof estrays; with the amount received as exemption from military duty in thestate militia; with the amount received as fines and forfeitures; with theamount of receipts which the county treasurer gives for the overplus ofcounty orders received, as required by law; with the amount received fordramshop, tavern, grocery or other license. And, upon presentation ofproper vouchers, shall credit him as follows:

      With the amount of all county, city, town, village, township,school-district or other tax, which has been paid over to the properauthority and receipted therefor; with the amount of county orders receivedby the county treasurer and returned to the county board and canceled; withthe amount paid to the state treasurer and to township trustees,school-district treasurers, city treasurers, or other officers entitled bylaw to receive the same; with the amount of delinquent taxes and the tenpercent penalty thereon, on lands and town lots bid off for the county,together with the cost of advertising the same for sale, which said taxeshave been transferred from the tax roll to the book of tax sales; with theamount of double and erroneous assessments of property, except theassessments on lands and town lots which have been sold or entered on thebook of tax sales for delinquent taxes; with the amount of percentage feesallowed by law to the county treasurer for collecting taxes; with theamount of money and the amount of warrants, or orders, or other evidencesof indebtedness which the county treasurer is allowed by law to receive fortaxes, which he pays over to his successor in office; with the amount ofthe taxes uncollected on the tax roll delivered over to his successor inoffice.

      History:   G.S. 1868, ch. 25, § 51; Oct. 31; R.S. 1923, 19-312.