1881 private laws – Ch.5 Sec.6
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CHAPTER 5 AN ACT TO INCORPORATE THE TOWN OF SALUDA, IN THE COUNTY OF POLK. The General Assembly of North Carolina do enact :
That said commissioners shall have the power to pass all by-laws, rules and regulations for the good government of the town, not inconsistent with the laws of the state and the United States; and levy and collect taxes on all subjects of taxation*not to exceed one-half of the state taxes and to impose fines for violation of town ordinances and collect tne same.