Southern Railway Co. v. Cherokee County
Supreme Court of North Carolina
ActioN to recover the' amount of certain taxes paid by the plaintiff, under protest, upon the ground that they were illegally levied and collected. There was a judgment in favor of the plaintiff, and the defendant excepted and appealed.
1ConcurrenceWaukee, J.
opinion, as delivered by Justice Allen, that the tax provided for in the-statute is for a general and not a special purpose, and therefore is not authorized by the Constitution under Art. V, secs. 1 and 6. But I do-not agree that section -6 permits a tax exceeding the constitutional limit as fixed by section 1. It was intended to establish the proportion between State and county taxation, providing, and providing only, that the latter shall not exceed the double of the former except for a special purpose and with special approval of the General Assembly. There is nothing said about exceeding…
2Cases cited15 opinions
- King v. . HunterSupreme Court of North Carolina · 1871
- Purnell v. Page.Supreme Court of North Carolina · 1903
- State v. . MossSupreme Court of North Carolina · 1854
- Doe on Dem. of Stanmire v. TaylorSupreme Court of North Carolina · 1855
- People Ex Rel. Welker v. BledsoeSupreme Court of North Carolina · 1873
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