1887 private laws – Ch.96 Sec.32

That in addition to the subjects listed for taxation, the commissioners may levy a tax on the following subjects, the amount of which tax when fixed shall be collected by the tax collector instantly, and if the same be not paid on demand the same may be recovered by suit; and the articles upon which the tax is imposed or any other property of the owner may be forthwith distrained and sold to satisfy the same, namely: -1 Upon allitinerant merchants or peddlers, vending or affirming to vend in the town, a tax not exceeding fifty dollars a year, except such only as sell goods, wares and merchandise, productions of the growth or manufacture of this state. -2 Upon every billiard table or bowling alley, except those now in private families, or other games allowed by law, used or kept in town, a tax not exceeding fifty dollars a year, nor less than twenty-five dollars a year. . -3 Upon every victualing house or restaurant established, used or kept in the town, a tax not exceeding ten dollars a year. -4 Upon every license or permission of the board of commissioners to retail spirituous liquors, a tax not less than one hundred dollars nor more than three hundred dollars by the year. -5 Upon every company of circus riders who shall exhibit within the town or within one mile thereof, a tax not exceeding fifty dollars for each separate exhibition, the tax to be paid before the exhibition, and if not, to be doubled. -6 Upon every person or company exhibiting in the town, or within one mile thereof, stage or theatrical plays, sleight-of-hand performances, a tax not exceeding ten dollars for every twelve hours allowed for exhibition, the tax to be paid before exhibition, or the same to be doubled. -7 Upon every exhibition for reward of artificial curiosities (models of useful invention excepted) in the town, or within one mile thereof, a tax not exceeding ten dollars, to be paid before exhibition, or the same to be doubled. -8 Upon each show or exhibition of any other kind, and on each concert for reward, and on every strolling musician, a tax not to exceed five dollars, to be paid before exhibition, or the same shall be doubled, except for charitable and benevolent purposes, or to aid in any public improvement in the town. (9). Upon every goat or hog running at large in the corporation, a tax of one dollar. (10). Upon all banks or banking institutions of any kind, or branch or agency of such, the same tax as at present levied by the state. (11). Upon each itinerant physician, optician, vender of patent medicines, or other itinerant selling or offering to sell any commodities of any description not enumerated or excluded in article one of section thirty-two, a tax not exceeding fifty dollars a year. (12). That the town of Wadesboro is hereby vested with all the rights, powers, privileges and immunities enumerated in chapter sixty-two of The Code of North Carolina, entitled Towns, not inconsistent herewith.