Cashiers, North Carolina
Cashiers is a census-designated place and unincorporated village located in southern Jackson County, North Carolina. As of the 2000 census, the community had a total population of 196. The name is pronounced "cash-ers", though "cash-ears" (like Cashiers at a grocery store checkstand) is at least as common among non-locals.
It is said that the name derives from those who weighed the gemstones found in the hills of western North Carolina and paid out the cash to the miners who brought them to the crossroads there. It is also said to be a man's surname instead.
The town is served by U.S. 64 to Highlands (west) and Rosman (east), and N.C. 107 to Sylva (north) and Walhalla (south, via S.C. 107). The village is centered around the crossroads of the two.
It 2003, the North Carolina General Assembly passed local legislation allowing Cashiers to incorporate as a village, however this was turned down by a vote of 161 to 302 in a local referendum on August 12th.  In North Carolina, the village status would allow it to have its own government and levy taxes, but not require it to provide any services as cities must, and not allow it any extraterritorial jurisdiction as towns have.
It was apparently the issue of potential taxes that caused the referendum to be turned down. Instead, the county created zoning for Cashiers, which does not exist for most of the county, even in other similar places like Dillsboro. The zoning council for Cashiers is run by the county, therefore there are no extra local taxes supporting it.
Cashiers has a charter as a town from 1927, but this is now inactive as it has had no actual government for some time, if ever. Since this has never been repealed, it is unclear why it could not be reactivated instead. The new village would have had a council-manager government.