NORTH CAROLINA GENERAL ASSEMBLY

1961 SESSION

 

 

CHAPTER 1218

HOUSE BILL 1246

 

 

AN ACT TO AMEND G.S. 105‑101 BY STRIKING OUT THE REQUIREMENT OF A TAX OF $2.50 ON THE AFFIXING OF THE GREAT SEAL OF THE STATE TO ANY COMMISSION.

 

WHEREAS, G.S. 105‑101 requires that a tax of two dollars and fifty cents ($2.50) be assessed whenever the Great Seal of the State is affixed to any commission; and

WHEREAS, the small amount of the tax and the burden of administrative work incident to the collection and accounting for it makes it uneconomical to enforce its collection; and the collection of it has, in fact, been discontinued some years ago on a theory of de minimus non curat lex: Now, therefore,

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105‑101 as the same appears in Volume 2C of the General Statutes of North Carolina — Replacement 1958 is amended by striking out the following line of text:

"For the Great Seal of the State on any Commission.................................................. $ 2.50."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall be effective from and after its ratification.

In the General Assembly read three times and ratified, this the 22nd day of June, 1961.