1889 public laws – Ch. 218 Sec. 36
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CHAPTER 218 An act to provide for the assessment of property and the collection of taxes. The General Assembly of North Carolina do enact : POLL-TAX.
The clerk of the commissioners, on or before the first Monday in November, after the lists are completed by the commissioners and deposited with him, shall return to the auditor an abstract of thesame, showing the number of acres of land and their value, and the value of town lots, and the number of white and colored polls separately, and specify every other subject of taxation, and the amount of State and county tax paid on each subject, and the amount paid on the whole. At the same time the clerk shall return to the auditor an abstract of the list of the poor, county and school taxes paid in his county, setting forth separately the tax levied on each poll and on each one hundred dollars value of real property for each purpose, and also the gross amount of taxes of every kind levied for county purposes.