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Colonial and State Records of North Carolina
Letter to Robert Morris [Extract]
No Author
Volume 16, Pages 384-385

[From Executive Letter Book.]

“The Assembly when they grant a Tax for Continental purposes direct the collection through the same channels in which State Taxes are collected; this in most instances makes the same person Collector, both of the State and Continental Tax, and the executions to enforce both the one and the other, issue from the same person, viz: the Treasurer of the State. The consequence is, that

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a preference will be given to Taxes for the State purposes, and if no urgent necessity requires issuing Executions for State Taxes there will be danger of delaying execution for Continental Taxes and the more popular the Government is the greater will this danger be increased, and whenever the same person is in arrear on different Taxes he will apply all his collections to this which will give him the longest time to collect in. I should not have troubled you on this subject, but I see the Collectors in this State of the Continental Taxes are in general in arrear on every State Tax granted since 1776, and to my full satisfaction are applying the monies collected on the Continental Taxes to paying the arrears of their collected State Taxes, by which means you will be postponed to all the State dues & be defeated of your just expectations unless some remedies is immediately applied.”