No poll or capitation tax shall be levied by the General Assembly or by any county, city or town, or other taxing unit.
N.C. Const. art. V, § 1, under FINANCE.
N.C. Const. art. V, § 1
No capitation tax to be levied
No poll or capitation tax shall be levied by the General Assembly or by any county, city or town, or other taxing unit.