Anderson v. City of Asheville

The appeal presents the single question as to whether the gradation of a\d valorem municipal taxes by zones, as contemplated by the act in question, violates the constitutional requirement of uniformity in taxation. We think it does.

The pertinent provisions of the Constitution are as follows:

“Art. Y, sec. 3. Taxation shall he by uniform rule and ad valorem; exemptions. Laws shall be passed taxing, by a uniform rule, all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise; and, also, all real and personal property, according to its true value in money,” etc.

“Art.…