1907 private laws – Ch.516 Sec.31
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CHAPTER 516 AN ACT TO INCORPORATE THE TOWN OF CERRO GORDO, IN COLUMBUS COUNTY. The General Assembly of North Carolina do enact:
The board of commissioners of said town shall have power annually to levy and cause to be collected taxes for necessary town purposes on all real property, all moneys, credits, investments in bonds, stocks, joint stock companies and all other personal property, and on the taxable polls within the limits of said town: Provided, however, that the taxes levied by them shall not exceed forty cents on the one hundred dollars valuation on-all real and personal property, and one dollar on each taxable poll, and the valuation on all property within said town or taxed by said town commissioners shall be the same as that at which it is assessed for taxation for State and county purposes.