Those lands in the hands of the purchaser, were not liable for the taxes for the year 1796.
State v. Cole, 1 N.C. 93, 1 Cam. & Nor. 93 (1800)
June 1800
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North Carolina Court of Conference
1 N.C. 93, 1 Cam. & Nor. 93
The State of North-Carolina vs. John Cole, Sheriff of Richmond.
David Allison, residing in Philadelphia, was seized of a tract of land containing acres, lying in the county of Richmond. This tract was duly returned by Allison or his agents in the tax list for the year 1795, but not for the year 1796, neither the taxes for 1795 or 1796 were paid; and the Defendant, in consequence thereof, after the 1st day of April, 1796, advertised the land for sale for the payment of the taxes for the year 1795, and on the 23d of September, 1796, sold the same for £175, which was a small sum more than sufficient to pay the taxes for 1795, but not sufficient to pay those due for 1796. Afterwards, the Defendant, Sheriff as aforesaid, demands the tax due for 1796. from the Purchasers under the sale, but they refuse to pay it, and the Defendant is sued by the Treasurer for these taxes. It is agreed that if the lands in the hands of the purchasers under said sale, they being now in possession, are not liable, the Sheriff is not. The question is, are they liable or not?