1885 public laws – Ch.253 Sec.3

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CHAPTER 258 An act to establish graded schools in the town of Smithfield. The General Assembly of North Carolina do enact: -

That in the event of a majority of the qualified voters of said district being in favor of such tax, the same shall be levied and collected in the same manner as provided by law for the levying and collecting State and county taxes. The sheriff of Johnston 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 tax so levied and collected shall not exceed one-third of one per centum on the property and one dollar on the poll.

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