§ 12  LEVY OF PROPERTY TAXES AND TAXES ON SALE OF LIQUOR.
   The Commissioners of said town, for the expenses incident to improving and governing said town, shall annually at their first meeting in May levy a tax on the real and personal property, choses in action, solvent credits, and all other property not exempt under the state law in said town, not exceeding fifty cents on the hundred dollars, and one dollar and fifty cents on each taxable poll; they may also at said time levy a tax on all retailers of vinous or spirituous liquors of not less than one thousand, nor more than fifteen hundred dollars for the year following the first day of May in each year, which shall be paid in advance and license issued for time payment is made; provided, there shall be no saloons for the sale of liquor established under this Act until an election shall be held under the Watts Law. And the Commissioners of the Town of Scotland Neck be and they are hereby authorized to call an election between the first and fifteenth days of November, one thousand nine hundred and seven, for the purpose of voting on the question of saloons and prohibition. Said election shall in all other respects be held under the Watts Law; provided, that at said election, if the issues voted upon shall be “Against Saloons” and “For Saloons,” one judge of the election shall be selected by the representatives of those favoring the issue “Against Saloons,” and the other judge of the election shall be selected by the representatives of those favoring the issue “For Saloons,” and these persons selected as aforesaid shall be appointed by those authorized by law to appoint the judges of election; and provided further, that A. McDowell be and he is hereby appointed the registrar for the said election. In the event that the said A. McDowell shall decline to serve as registrar, then he shall select and name the registrar, and the person so named and selected by him shall be appointed as registrar by those authorized by law to appoint the registrar for the said election. The above manner of selecting the judges of election for the said Town of Scotland Neck shall govern, if any other issues as provided for under the law governing local option election are voted upon.
(Priv. Laws 1907, Ch. 708, § 2)  (1992 Code, Charter Art. II, § 12)