Whereas by reason of the division of Mecklenberg and Establishment of Tryon County in the Year of our Lord one thousand seven hundred and sixty eight the Inhabitants of Tryon County have neglected to pay the Public and County Tax laid on Mecklenberg before the divison for that Year.

Be it therefore Enacted by Governor Council and Assembly and by the Authority of the same, That from and after the passing of this Act Mr. William Moore of Tryon County shall be and is hereby Authorized directed and impowered to collect and receive the Public and County Tax which were due from the Inhabitants of that part of the County of Mecklenberg for the Year one thousand Seven hundred and Sixty Eight before the divison of the said County in the same manner and form as Sheriffs by Law are directed and that the said William Moore be intituled to the same fees for receiving and Collecting as are by Law allowed to Sheriffs for that Purpose.

And be it further Enacted by the Authority aforesaid, That if any Person or Persons shall fail to pay the said Taxes agreeable to this Act it shall and may be lawfull for the said William Moore after giving due Notice by Advertising the same in Different Places in the said County to make distress for the same in the same manner as by Law appointed for Sheriffs to distrain and shall take and receive the same fees as is allowed in such Cases.

And be it further Enacted by the Authority aforesaid That the said William Moore shall Account for the said Taxes by him received or wherewith he shall be chargeable in Virtue of this Act within twelve Months after the passing of this Act by paying the said Public Tax to the Treasurer of the Southern district of this Province and shall settle with account for and pay the County Tax to the Court of Mecklenberg County in the same manner as Sheriffs are by law directed to Account in the like Cases and in case of his refusal or neglect to comply with the directions of this Act it shall and may be lawfull to have such Proceedings against him the said William Moore as against Sheriffs in the like Case’s.

Provided always that the said William Moore before he enters upon the Collection of the said Taxes shall give Bond with Sufficient Security before the Inferior Court of the said County of Tryon in the same manner as Sheriffs usually do in the like cases.

And be it further Enacted by the Authority aforesaid That as soon as the said William Moore has given Bond with Sufficient Security as aforesaid That James Wiley the Sheriff of the said County of Mecklenberg at the time of the division of the said County be from henceforth exempted exonerated and discharged of and from the payment of all such Taxes as were due from the Inhabitants of Tryon County and unpaid for the Year aforesaid, any Law, usage or Custom to the contrary Notwithstanding.

CO 5/340, fs. 153-155