purposes of taxation by the principal officers or agents of such companies with the clerk in the manner provided by law for the listing and valuation of real and personal property; all road-beds, rights-ofway and superstructure thereon, main and side tracks, depot buildings and depot grounds, rolling-stock and personal property necessary for the construction, repairs and successful operation of any railroad company, when any portion of road-bed, right-of-way or other property is within the corporate limits of said town, shall be taxed as other real and personal property under the rules, regulations and methods as may now or hereafter be provided by the general assembly of North Carolina for ascertaining the listing and valuation thereof. SEC. 35. That for the purpose of paying off, taking up and cancel- Special tax to pay ing the coupons and bonds issued by said town as the same shall become due, the commissioners may create a sinking fund, and for that purpose the board of commissioners are hereby empowered to levy and collect a sufficient special tax each year upon all subjects of taxation which may be now or hereafter embraced in the subjects of taxation under this charter or the laws of North Carolina, which taxes so collected shall at all times be kept separate and distinct: Provided, nevertheless, that the rate of taxation shall not at any time Proviso. exceed one-tenth of one per centum upon all subjects of taxation as herein provided, and a poll-tax not exceeding three dollars. bonded indebted ness. SEC. 36. The board of commissioners shall annually elect a com- Commissioner of sinking fund. missioner of the sinking fund, to hold his office until his successor is qualified. He shall give bond, payable to the town of Wilson, in such Bond. sum as may be required by the board of commissioners with at least two sureties, to be approved by the board. The sureties shall make oath that they are worth in real and personal property over and above liabilities and exemptions allowed by law at least the amount of the penalty of the bond. The bond shall annually be renewed during the month of June, and the penalty shall from time to time be increased according to the probable amount of the funds in the hands of the commissioner during the succeeding year. The tax collector shall pay the whole of the special taxes collected for the purpose of paying the Tax collector to pay special taxes principal and interest of the bonds issued by the town, [under pro- to commissioner. visions] of chapter number one hundred and sixty-seven, private acts eighteen hundred and eighty-nine, for the construction of waterworks and electric lights, to the commissioner who shall give receipts for said payment, and pay the interest on said bonds issued under said act at the time said interest becomes due. And it shall be the duty of said commissioner to demand said special taxes from time to time from the collector, and if not paid to report the fact to the board. SEC. 37. That the town of Wilson is hereby authorized and empow- collector. ered to create a debt for public improvements, grading, macadamizing and paving streets, water-works, sewerage, etc., and other public purposes, to an amount not exceeding seven per centum of valuation Commissioner to pay interest on Town authorized to create debt for public improve ments. Issuance of bonds. Election on question of issuing bonds. Bonds not to be sold for less than par. Proceeds, how applied. Commissioners may require landowner to pave one-half of streets and sidewalks, &c. Penalties. On failure, town' may pave. Recovery of expenses. Additional sub Collection. Peddlers, &c. of real and personal property, and for that purpose may issue bonds in the name of the town of Wilson in such denomination and form and payable at such place and time, but running not less than twenty nor more than fifty years, and bearing interest at no greater rate than six per centum per annum and payable annually, as said board of commissioners may determine. SEC. 38. That none of said bonds shall be issued until approved by a majority of the qualified voters of said town at a public election to be held at such time or times and under such regulations as the board of commissioners may prescribe, at which election those favoring the issue of bonds shall vote "Issue," and those opposing it shall vote "No issue." SEC. 39. That said bonds shall in no case be sold, hypothecated or otherwise disposed of for a less sum than their par value, and the money arising from the sale of said bonds shall be used for such public improvements in the town of Wilson as is indicated by the election aforesaid. SEC. 40. The board of commissioners of the town of Wilson shall have the power to require every owner of real estate in the town of Wilson to pave one-half of the street or streets and sidewalks in front of his or her land in such manner and with such material as the street committee of said board may direct, and to enforce such requirement by fines and penalties, and upon failure of such owner to do such paving the town of Wilson may have the same done, and the costs thereof may be assessed upon the property of such delinquent and added to the taxes against him or her and collected in the same manner that other taxes or assessments are collected; or judgment may be taken by the town of Wilson before the mayor or any justice of the peace, or in the superior court of Wilson county for the costs of such paving, and when docketed in the superior court of Wilson county, such judgment shall have the same lien as is possessed by other judgments docketed in said superior court and be enforced in like manner. SEC. 41. That in addition to the subjects listed for taxation the jects of taxation. commissioners may levy a tax on the following subjects, the amount of which tax, when fixed, shall be collected by the chief of police instantly, and if the same be not paid on demand the same may be recovered by suit, or the articles upon which the tax is imposed or any other property of the owner may be forthwith distrained and sold to satisfy the same, namely: First-Upon all itinerant merchants or peddlers offering to vend in the town a license-tax, not exceeding fifty-dollars a year, except such only as sell books, charts or maps, or wares of their own manufacture, but not excepting venders of medicines by whomsoever manufactured. Not more than one person shall peddle under a single license. The following businesses and professions, a tax not to exceed sixty dollars per year, except those Certain businesses and professions. specifically designated: Auctioneers, butchers, bagatelle, two dollars per month; bar-rooms, not to exceed five hundred dollars, payable one-half on January first and one-half July first; billard-tables, boarding-houses, bowling-alley, brick-yards, brokers, bottling, barber shop, carriage shops, plow shops, foundry, sash, door and blind factory, tin shops, chiropodists, circuses, draymen, dentists, fishmongers, ice dealers, itinerant horse drovers, lawyers, livery and sale stables, menageries, itinerant opticians, parades, peddlers, photographers, planing mills, pool tables, skating rinks; wholesale liquor dealers shall pay a license-tax not to exceed one hundred dollars per year; horse trading (other than licensed stables) as a business, cotton factories, ginners, shooting-galleries, eating-saloons and restaurants, oil companies, opera-house, organ and piano tuners and repairers, undertakers, hotels, job printing offices, merry-go-rounds. SEC. 42. Every merchant, jeweler, grocer, druggist or other dealer Purchase tax. who shall buy and sell goods, wares and merchandise of whatever name or description, shall, in addition to his ad valorem tax on his stock, pay as a license one-fourth of one per centum on the total amount of purchases in or out of the state for cash or on credit, whether such persons herein mentioned purchased as principal or through an agent, broker or commission merchant. on line of proJected street. SEC. 43. That no party shall be allowed to erect any building in a Penalty for line of a projected street, and any person so offending shall be subject erecting building to a fine of fifty dollars or thirty days imprisonment, and such building shall be adjudged to be condemned without cost to the town, and the owner shall be entitled to no damages for the removal of such building. SEC. 44. That all lands that are now owned or may hereafter be acquired for public purposes by said town shall be considered within the corporate limits of said town, and subject to all the rules and police regulations of said town. SEC. 45. The chief of police and other police officers of said town, upon a proper warrant from the mayor attested by the corporation seal, shall have power to serve same and make arrests of and hold the persons charged with any criminal offence therein anywhere in the state of North Carolina. SEC. 46. That this act shall be in force from and after its ratification. Lands owned for public purposes to be within corporate limits. Service of process by policemen, &c., outside of town. STATE OF NORTH CAROLINA, I, OCTAVIUS COKE, Secretary of State, hereby certify that the foregoing are true copies of the original private acts on file in this office. OCTAVIUS COKE, Secretary of State: ABERDEEN AND WEST END RAILROAD COMPANY: ABERDEEN FORWARDING COMPANY: Moore County Railroad Company may consolidate with, ADVANCE: 192 44 Charter amended, 551 AHOSKIE: Hertford county; act to incorporate, AID AND LOAN ASSOCIATION OF LITTLETON FEMALE COLLEGE: AMERICAN HOME MINERAL AND TIMBER LAND COMPANY: 265 301, 511 257 283 412 455 192 211 403 407 440 ASHEVILLE COTTON MILLS: Name of C. E. Graham Manufacturing Company changed to, 439 ASHEVILLE TOBACCO WORKS AND CIGARETTE COMPANY: Act to incorporate, 302 ASHEVILLE TRUST, GUARANTEE AND COLLECTING ASSOCIATION: 385 ASHLER LODGE, NUMBER 451, A. F. and A. M.: Located in Watauga county; act to incorporate, 12, ASSOCIATION OF EX-CONFEDERATE SOLDIERS OF BEAUFORT CO.: 143 ATLANTA, ASHEVILLE AND BALTIMORE RAILROAD COMPANY: 533 |