1883 public laws – Ch.236 Sec.2
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CHAPTER 236 An act to establish a graded school in the town of Kinston, in Lenoir county. The General Assembly of North Carolina do enact :
That in case a majority of the votes cast at said election shall be in favor of such a tax, the same shall be levied and collected in the same manner as provided by law for levying and collecting state and county taxes. And the sheriff of Lenoir county shall collect and pay over the same to the county treasurer under the same liabilities as are now provided by law for the collection and paying over county school taxes: Provided, that the special taxes so levied and collected shall not exceed onefourth of one per centum on property and seventy-five cents on the poll.