“SEC. 19. Be it further enacted, That the board of aldermen shall have power to levy annually, and cause to be collected the following taxes, to wit:
No. 1. On each and every poll, liable to pay a tax to the State, a tax not exceeding ten dollars.
No. 2. On the valuation of real estate, a tax not exceeding one per cent.
No. 3. On every one hundred dollars of nett interest, dividend and profits received, or due from solvent creditors during the fiscal year, arising from money loaned or otherwise, except the bonds of the corporation, a tax not exceeding three per cent.
No. 4. On all carriages, buggies, sulkies, and other vehicles of pleasure, a tax not exceeding five per cent, on the valuation.
No. 5. On all gold and silver plate and musical instruments, of the value of fifty dollars or more, a tax, not exceeding three per cent, on valuation.
No. 6. On every pistol, bowie-knife, dirk, sword-cane, or any other deadly weapon worn upon the person except a pocket knife, without the special permission of the board of aldermen, a tax of fifty dollars.
No. 7. On all goods, wares, merchandize, and articles manufactured out of the city, a tax not exceeding one per cent. on the original bills, invoice or valuation…”
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Private Laws of the State of North Carolina, Passed by the General Assembly at the Session of 1866 (Raleigh, NC: WM. E. Pell, 1866), 63. Chapter 7—An Act to Incorporate the Mayor and Board of Aldermen of the City of Charlotte, § 19. Ratified March 10, 1866.