For the purpose of providing funds for securing fire protection in said district, the board of commissioners of Dare County are hereby authorized and empowered to annually levy taxes on all real and personal property within said district at a rate not exceeding twenty-five cents ($.25) on each one hundred dollars ($100.00) in value on taxable property therein. The valid tax is to be levied at the same time other taxes are levied in said county and collected in the same manner as other taxes are collected.
(Pub.-Loc. Laws 1937, ch. 246, § 2.)