Sub panel tap

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AE-29

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Florida
I recently came across a house where the owner had plug fuses. The panel is in good condition but the A/C fuse was being tapped on the line side supplying a dryer outlet. The owner could not afford an upgrade to the panel and all spaces were filled. My suggestion was to add a 2 circuit panel for a 2 pole bkr. Tap on the main connections to the fuse panel with the correct size wire. I've searched through the NEC but could not find anything that disputes this specific tap. My thinking is that these taps will only carry the dryer load. Can anyone direct me to the NEC article that agrees or disputes this suggestion.
 
Your suggestion is fine providing you follow the tap rules in 240.21. One thing that I will mention is that you need to make the tap on the line side conductors of the fuse panel without simply jamming the tap conductors under the same lugs.
 
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