May it please your Lordships, [of the Board of Trade]

In obedience to your Lordships Commands We have considered with due attention two Laws passed in North Carolina in 1755, the one Intitled, “An Act for appointing Sheriffs & directing their duty in Office &c.” the other Intitled “An Act for regulating Orphans, their Guardians and Estates” And we humbly, report to your Lordships as our opinion that as the former relates chiefly to the æconomical concerns of the Country namely the collecting of the Provincial Taxes, and no flagrant objections appearing upon the face of it, that relate to the execution of Justice, it may not be improper to let it operate for some time probationarily.

With respect to the latter, the Jurisdiction that is thereby given to the County Courts, in Cases which are the peculiar objects of equity is not warranted by any similar practice or law in this country; and therefore this Act ought in our humble opinion to be repealed.