Review by county supervisor and assistants. Ascertainment of methods. Corrections. Lists prepared. Tax roll. Additions to roll. Board of Equalization and Review. Notice of meeting for equalization. Means and methods prescribed. Clerk of Equali zation Board. Changes noted on permanent roll. Repealing clause. Exceptions. Adoption of present valuation. SEC. 119. As soon as practicable after each of the assistant supervisors have completed his work and assessment and made return, as by this act required, the county supervisor shall convene all of the assistant supervisors, and they shall then jointly review the valuation and assessments, to the end that it may be ascertained whether the various assistant supervisors have adopted the same means and methods of valuing land in the various townships, correcting any errors which may have been committed and equalizing the valuations in the different townships. SEC. 120. The county supervisor shall, from the report of the various assistant supervisors, prepare a complete roll or list for each of the several townships in each of the several counties, showing the names, which shall be entered alphabetically as nearly as possible, of the various owners of lands (owned by the various owners) and the valuation placed thereupon, which said roll shall be filed as a permanent roll for the quadrennial period, either with the board of county commissioners or with the auditor, tax clerk or other similar officer. SEC. 121. The county auditor, tax clerk, or other similar officer of the board of commissioners in counties in which there are no such officers, shall add to said roll from time to time such real property as may have been omitted therefrom. SEC. 122. The board of county commissioners shall constitute the Board of Equalization and Review. As soon as possible after the making up of the roll as herein provided for, said board of commissioners shall meet, first giving ten days notice by publication for the purpose of equalizing the valuations so that each tract or parcel of land shall be entered on the tax list at its true value in money. To this end, they shall adopt the means and methods heretofore pointed out in this act in section eighteen hereof. In counties in which there is an auditor, tax clerk or other similar official, such official shall be the clerk of the equalization board. In counties having no such official, the clerk of the board of commissioners shall be the clerk of the equalization board. SEC. 123. Any change which may be made in the valuation of any tract or lot of land shall be noted upon the permanent roll. SEC. 124. All laws in conflict with this act are hereby repealed in so far as they are in conflict with the provisions of this act, except such private, local and public-local acts ratified either prior to or after the ratification of this act as deal with discounts and penalties as to the payment of taxes. If the board of commissioners of any county shall, on the first Monday in April, nineteen hundred and twenty-three, determine by resolution duly entered upon the minutes that the taxable property of the county is assessed at its true value in money, as by this act defined, and that a reassessment thereof is unnecessary, and shall further Rule for assessment discharged. determine that the lands shall be entered upon the tax books for the next quadrennial period at their present assessed value, then and in such event it shall be unnecessary to comply with the provisions of this act as to the assessment for real property in such county for the next quadrennial period. of act. SEC. 125. If any section of this act shall be declared unconsti- Constitutionality tutional for any reason, by any court of competent jurisdiction, the remainder of the act shall not be affected thereby. SEC. 126. That this act shall be in force from and after, its ratification. Ratified this the 5th day of March, A. D. 1923. CHAPTER 13 AN ACT TO VALIDATE THE NOTARIAL ACTS OF F. W. The General Assembly of North Carolina do enact: SECTION 1. That all notarial acts of F. W. Hargett, Jr., notary Acts validated. public of Onslow County, from the first day of May, one thousand nine hundred and twenty-one, until the eighth day of February, one thousand nine hundred and twenty-two, inclusive, be and the same are hereby validated: Provided, the provisions of this Proviso: pending litigation and act shall not apply to pending litigation, or interfere with vested vested rights. rights. SEC. 2. That all laws and clauses of laws in conflict with the provisions of this act are hereby repealed. SEC. 3. That this act shall be in force from and after its ratification. Ratified this the 31st day of January, A. D. 1923. CHAPTER 14 AN ACT TO AMEND CHAPTER 99, PUBLIC LAWS OF 1921, The General Assembly of North Carolina do enact: Probate when beneficially SECTION 1. That chapter ninety-nine of the Public Laws of one thousand nine hundred and twenty-one be and the same is hereby amended by inserting in the fifth line of section one, immediately interested. following the word "thereto," in said fifth line, the words, "or a devisee or legatee therein, or if said clerk shall have any pecuniary interest in the property disposed of by said will." clerk of court is P. L.-14 County in which recorded. Repealing clause. SEC. 2. That said section one of said chapter ninety-nine of the Public Laws of one thousand nine hundred and twenty-one be and the same is further amended by inserting in line fifteen thereof, and immediately following the word "thereto" in said line fifteen, the following words: "or a devisee or legatee therein, or who had a pecuniary interest in the property disposed of by said will." SEC. 3. That all laws and clauses of laws in conflict with this act are hereby repealed. SEC. 4. That this act shall be in force from and after its ratification. Ratified this the 31st day of January, A. D. 1923. Drawing and service of grand jury. Proviso: judge may assemble grand jury. Additional charge. Proviso: judge may discharge grand jury. New grand jury. CHAPTER 15 AN ACT TO PROVIDE FOR TWELVE MONTHS SERVICE OF The General Assembly of North Carolina do enact: SECTION 1. That at the spring term of the criminal court held for the county of Gates, and for the county of Camden, grand jury shall be drawn, the presiding judge shall charge them as provided by law, and they shall serve for twelve (12) months: Provided, that at any time the judge of the Superior Court presiding over the criminal courts of Gates County or Camden County may call said jury to assemble and may deliver unto said grand jury an additional charge: Provided further, that the judge of the Superior Court presiding over the criminal courts of Gates and of Camden counties may at any time discharge said grand jury from further service, and may cause a new grand jury to be drawn, which shall serve during the remainder of the said twelve (12) months. SEC. 2. This act shall be in force from and after its ratification. Acknowledgments valid and binding. CHAPTER 16 AN ACT TO VALIDATE CERTAIN PROBATES AND AC- PUBLIC. The General Assembly of North Carolina do enact: SECTION 1. That all acknowledgments of instruments of writing certifying in due form under the name and notarial seal of C. M. Andrews, a notary public, and bearing date between August twenty-fourth, one thousand nine hundred and twenty-two, and January third, one thousand nine hundred and twenty-three, that he has taken the acknowledgment of parties thereto, are hereby validated, and the same shall be as valid and binding as if the said C. M. Andrews had between August twenty-fourth, one thousand nine hundred and twenty-two, and January third, one thousand nine hundred and twenty-three, been a duly appointed and qualified notary public. SEC. 2. That the order for registration by the clerk of the Orders for registration and regisSuperior Court and the registration thereof of all deeds of con- trations valid and veyance and other instruments upon the certificate of C. M. binding; pending litigation not Andrews, notary public, certifying in due form, under his name affected. and notarial seal, and bearing date between August twenty-fourth, one thousand nine hundred and twenty-two, and January third, one thousand nine hundred and twenty-three, that he had taken the acknowledgments of the parties to such instruments, together with the privy examination of married women thereto, are hereby, together with such proof and acknowledgments, privy examinations of married women by, and certificate of C. M. Andrews, notary public, validated, and the same shall be as valid and binding as if such order for registration by the clerk and registration thereof upon the certificates of the proof or acknowledgments, together with the privy examination of married women, had been taken by a duly appointed and qualified notary public. SEC. 3. This act shall not apply to pending litigation. SEC. 4. That this act shall be in force from and after its ratification. Ratified this the 7th day of February, A. D. 1923. CHAPTER 17 AN ACT TO VALIDATE THE ACTS OF CERTAIN NOTARIES The General Assembly of North Carolina do enact: SECTION 1. That no acknowledgment or proof of execution, in- Probates not including privy examination of married women, of any mortgage validated by in capacity of or deed of trust executed to secure the payment of any indebted- probate officer. ness to any banking corporation, taken prior to the first day of January, one thousand nine hundred and twenty-three (1923), shall be held invalid by reason of the fact that the officer taking such acknowledgment, proof, or privy examination was a stockholder or director in such banking corporation: Provided, Proviso: pending that this act shall not affect pending litigation. SEC. 2. That this act shall be in force from and after its ratification. Ratified this the 7th day of February, A. D. 1923. litigation not affected. Jurisdiction. CHAPTER 18 AN ACT MAKING THE SEPTEMBER TERM OF THE SUPE- The General Assembly of North Carolina do enact: SECTION 1. That section two of chapter forty-seven (47), Public Laws of North Carolina, Extra Session, nineteen hundred and twenty-one, be and the same is hereby amended by inserting in line seven (7) of said section after the word "weeks" the words "for the trial of civil cases only." SEC. 2. That this act shall be in force from and after its ratification. Ratified this the 7th day of February, A. D. 1923. Madison added. CHAPTER 19 AN ACT TO AMEND SECTION 1608, CONSOLIDATED STAT- The General Assembly of North Carolina do enact: SECTION 1. That section one thousand six hundred and eight of Consolidated Statutes be and the same is hereby amended by adding after the word "Polk," in line five, the word "Madison." SEC. 2. That this act shall be in force from and after its ratification. Ratified this the 7th day of February, A. D. 1923. Consolidated Statutes amended. Insurance authorized. CHAPTER 20 AN ACT TO AUTHORIZE GROUP INSURANCE FOR The General Assembly of North Carolina do enact: SECTION 1. That paragraph twenty-five, section two thousand seven hundred and eighty-seven, article fifteen, chapter fifty-six, of the one thousand nine hundred and nineteen Consolidated Statutes of North Carolina, be and the same is hereby amended by adding at the end of said paragraph twenty-five the following, to wit: "Also, to insure policemen, firemen, or any class of city employees against death or disability, or both, during the term of their employment, under forms of insurance known as group Limit of amount. insurance; the amount of benefit on the life of any one person not to exceed the sum of two thousand dollars, and the premiums |