1935_public local laws_269_2
CHAPTER 268 AN ACT TO PROVIDE FOR A KENNEL TAX IN WAYNE. COUNTY. The General Assembly of North Carolina do enact:
That every owner of a kennel of six dogs or more in Wayne County shall pay an annual tax of ten dollars on each kennel, the said kennels to be listed and the tax paid in the same manner and at the same time as now required by the statewide law for the listing and taxing of dogs and shall be in lieu of said listing and tax, except that where there are more than ten dogs the credit for vaccination for rabies shall not apply.