CRAVEN, Circuit Judge:
In the Machinery Act of 1939, the General Assembly of North Carolina established both system and method for ad valorem taxation of real property. In that part of the Machinery Act now codified as NCGS § 105-323, it was provided that list takers shall make out, "on forms approved by the State Board of Assessment," tax records, which may consist of a scroll designed primarily to show tax valuations and a tax book designed primarily to show...
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