1885 private laws – Ch.33 Sec.62
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CHAPTER 38 An act to repeal the general laws of the State in regard to towns and cities so far as the town of Kinston, in the county of Lenoir, is concerned, inconsistent with this act; to repeal all special laws and charters in relation thereto, and to re-charter the said town. The General Assembly of North Carolina do enact:
That the board of commissioners of said town shall have power to impose, annually, a tax per capita, on all dogs, pups or bitches, not to exceed one dollar, running at large or kept within the corporate limits of the said town, and may require all dogs, pups, or bitches kept within the corporate limits to wear such tax badge as they may designate. No proud bitch shall be allowed to run at large within the town, under any circumstances, and when found running at large shall be killed. Any person residing within the said town having therein any dog, pup or bitch, and shall not return them for taxation as required by the board of commissioners, or shall fail to pay the tax according to law, after fifteen days public notice of the imposition thereof, shall be guilty of a misdemeanor, and on conviction thereof before the mayor or a justice of the peace, shall be fined not exceeding ten dollars, or imprisoned not exceeding ten days, and the dog, pup or bitch may be treated asa nuisance and destroyed.