The Board of Commissioners may annually lay a tax on all trades, professions and franchises carried on within the Town of Scotland Neck, unless otherwise provided by law, and may levy a tax on all such shows and exhibitions for reward as are taxed by the General Assembly of North Carolina, and on all dogs and on swine, horses and cattle running at large within the town.
(Priv. Laws 1933, Ch. 143, § 1) (1992 Code, Charter Art. II, § 13)