1889_private laws_111_23
CHAPTER 110 An act to incorporate the town of Brevard, and for other purposes. The General Assembly of North Carolina do enact :
That the board of commissioners shall have power and authority to levy and collect a special tax not exceeding fifty dollars upon every circus company for each separate exhibition within the town; upon every person or company exhibiting within the town limits dogs or theatrical plays, sleight-of-hand performance, rope or wire dancing and tumbling, and menageries, and the exhibition for reward of artificial models or curiosities (models of useful inventions excepted), a tax not to exceed twenty dollars for each separate exhibition, said tax to be paid before the exhibition, or the tax may be doubled: upon any other exhibition for reward not enumerated above, five dollars for each exhibition: Provided, that this act shall not apply to exhibitions by amateur companies, when said exhibition is for a religious or charitable object: And provided further, that the board of commissioners are authorized and empowered to remit a part or the whole of any of the taxes allowed in this section upon good and satisfactory cause being shown to them by the exhibition [exhibitor]: And provided further, that the tax-collector, in case of a failure on the part of any of the exhibition [exhibitors] above specified to pay said tax before exhibiting, shall, immediately after the exhibition closes, demand from said exhibitions [exhibitors], the manager or treasurer, if he or she be known, if not, any member of the company, double the amount of the tax, and if it be not paid, he shall immediately levy on any of the goods or property belonging to said company, or any of them, or which was used in the exhibition or exhibitions given by them.