Supreme Court of North Carolina September 19, 1923 (Carstarphen v. Town of Plymouth)

ClaeksoN, J.

“Every person owning property is required to list, and shall make out, sign, and deliver to tbe list-taker a statement, verified by bis oath, of all tbe real and personal property, moneys, credits, investments in bonds, joint-stock companies, annuities, or otherwise, and tbe value of improvements on real estate since same was assessed,

in his possession or under his control on the