Section 26. Subjects of taxation.
   In order to raise a fund for the expenses incident to the proper government of the Town, the Council members may annually levy and collect the following taxes, viz.:
   (A)   On all real estate and personal property in the Town, a tax not exceeding fifty cents on every hundred dollars value of property, and on all taxable polls a tax not exceeding $1.50, who may be residents of the Town on the first day of June of each year or may have been so resident within 60 days next preceding that day; the constitutional equation to be observed in all levies.
   (B)   On all carriages, buggies, hacks and horses used in the Town for hire, a tax not exceeding $5. (Pr. Laws 1905, C. 26, Sec. 22; Pr. Laws 1907, C. 323, Sec. 2; Am. Ord. 2017-006, adopted 5-15-17)