F. G. Simmons v. . Thomas G. Wilson
Supreme Court of North Carolina
This was a motion to vacate a restraining order, heard before Clarke, Judge, at Chambers. The complaint alleges that the defendants, the Commissioners of Jones County, had levied 75 cents on the $100 valuation of real estate in said County for school purposes. The same not having been submitted to a vote of the people, nor to a vote of any township, and without authority oí any school committee.
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This was a motion to vacate a restraining order, heard before Clarke, Judge, at Chambers. The complaint alleges that the defendants, the Commissioners of Jones County, had levied 75 cents on the $100 valuation of real estate in said County for school purposes. The same not having been submitted to a vote of the people, nor to a vote of any township, and without authority oí any school committee. That they had levied a tax to pay old debts, oí 49 cents on the $100 valuation ; that they had levied a tax of 29 cents for current expenses, &c.; all the taxes together amounting to $2, 301|- on the…
1Opinion of the CourtItoDMAN, J.
We think think the Commissioners liad no right to exceed the double of the State tax, except:
1. To pay debts of the County legally contracted prior to the adoption of the present State Constitution. There do not appear to be any of these.
2. When tbe tax is for a special purpose and lias been allowed by an Act of the Legislature. Some of tbe taxes here were levied under an Act which has since been repealed. If the tax was not collected before the repeal, it cannot be collected after-wards.
The judgment below should have continued the injunction as to the excess of the tax over the double of the…
2Cited by6 opinions
- Southern Railway Co. v. Board of CommissionersSupreme Court of North Carolina · 1908
- Cromartie v. Commissioners of BladenSupreme Court of North Carolina · 1882
- Barksdale v. Commissioners of Sampson CountySupreme Court of North Carolina · 1885
- Barksdale v. . Comrs. of Sampson CountySupreme Court of North Carolina · 1885
- Haughton v. Commissioners of Jones CountySupreme Court of North Carolina · 1874
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