That all license taxes shall be collected by the Chief of Police or Tax Collector, who shall collect the same and issue a license therefor, signed by the Mayor and countersigned by the Clerk, which license shall not extend beyond June first next after it is issued, and which license shall be taken from a book of blanks to be furnished by the Board, and it shall be the duty of the Clerk to number consecutively each and every license issued and keep a true and full stub thereof in said blank license book and, when removed from said license book, it shall thereupon be immediately chargeable against said Chief of Police or Tax Collector; and no license not so issued shall be valid as evidence of a payment of the sum therein named, or for the purpose of carrying on the business or other act therein designated; provided that in proper cases said Board may relieve said Chief of Police or Tax Collector from the charge therefor upon his presentation to said Board of said license so taken from said book, and then the Clerk, after order thereto, exhibiting to said Board a proper entry across the face of the corresponding stub thereof of the final disposition of such license, and that the same be destroyed by said Board at the meeting wherein the other acts herein mentioned with reference thereto occur; provided further that the signature of the said Mayor may be by stamp or stencil, and that of said Clerk shall be only upon detachment of said license from said license book.
(Pr. L. 1907, C. 409, Sec. 16)
Statutory reference:
Privilege license tax administration, G.S. §§ 105-33 et seq.