“SECTION 1. Be it enacted by the General Assembly of the State of North Carolina, and it is hereby enacted by the authority of the same, That for the support of the State Government, and to meet appropriations made by law, a tax shall be levied upon the subjects embraced in the following schedule, to be listed and paid as shall be directed by law.
11. Every harp and piano in use one dollar, every dirk, bowie-knife, pistol, sword-cane, dirk-cane and rifle-cane, (except arms used for musturing and police duty) used or worn about the person of any one at any time during the year, one dollar: Provided, That this tax shall not apply to arms used or worn previous to the ratification of this act. and any person who shall wear said weapons, and fail to list the same, and pay the tax, shall be guilty of a misdemeanor.”
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Laws of the State of North Carolina Passed by the General Assembly at the Session of 1866 (Raleigh, NC: WM. E. Pell, 1866), 33-34. Chapter 21—An Act Entitled Revenue, § 1, Schedule A, Part 11. Ratified March 12, 1866.