1911_public local laws_155_3
CHAPTER 154 AN ACT TO AUTHORIZE THE BOARD OF COMMISSIONERS OF RUTHERFORD COUNTY TO LEVY AND COLLECT SPECIAL TAXES. The General Assembly of North Carolina do enact:
That the tax herein authorized shall be levied and collected in the same manner as State and county taxes are levied and at the same time and place, and, in making said levy, the board of commissioners of Rutherford County shall observe the constitutional equation between the property tax and the poll tax.