1876/77 private laws – Ch.86 Sec.2
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CHAPTER LXXXVI. AN ACT TO AMEND THE ACT INCORPORATING THE TOWN OF MORGANTON, AND ACTS AMENDATORY OF SAID ACT.
That the mayor and commissioners of said town shall also have the power to levy and collect an ad valorem tax upon all property within the corporate limits of said town that may be subjected to a uniform tax not exceeding one dollar on the poll and thirty-three and one-third cents on the one hundred dollars valuation of property by the state, and shall have also power to levy a tax of not more than one hundred dollars on all persons who shall sell any spirituous liquors, wines or any intoxicating beverage within the corporate limits of said town in a quantity less than an unbroken package of three gallons.