1883 public laws – Ch.397 Sec.1
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CHAPTER 397 An act to authorize the board of commissioners of Warren county to levy a special tax. The General Assembly of North Carolina do enact :
That the board of commissioners of Warren county be and they are hereby authorized and empowered to levy a special tax in one thousand eight hundred and eighty-three, or one thousand eight hundred and eighty-four, or in each of said years, at the same time with the other levies on all subjects of taxation in said county, the said special tax being required by the necessities of said county. That said special tax shall not exceed the sum of four thousand dollars net, after allowing for costs of collections, whether levied in one of the aforesaid years, or divided between the two years, and shall be collected and accounted for by the sheriff, or other collecting officer, in said county in the same manner and under the same penalties, and within the same time as the other taxes levied in said county: Provided, the constitutional equation between property and poll shall be observed in the levy of said special tax.