Cannon Manufacturing Co. v. Commissioners of Cabarrus County
Supreme Court of North Carolina
Appeal by defendants from McElroy, J., at August Term, 1921, of CABARRUS. This is an action brought by the plaintiffs, the four Cannon Cotton Mill Companies, for a restraining order and permanent injunction against the defendants to restrain and prevent them from collecting certain taxes which were levied by the board of commissioners of Cabarrus County at their meeting on 3 September, 1920, for that year against the property of the plantiffs, and duly certified to the…
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Appeal by defendants from McElroy, J., at August Term, 1921, of CABARRUS. This is an action brought by the plaintiffs, the four Cannon Cotton Mill Companies, for a restraining order and permanent injunction against the defendants to restrain and prevent them from collecting certain taxes which were levied by the board of commissioners of Cabarrus County at their meeting on 3 September, 1920, for that year against the property of the plantiffs, and duly certified to the defendant sheriff and tax collector about 1 October, 1920. The ground on which the plaintiffs ask this restraint is an…
1Opinion of the CourtClakk, C. J.
The original assessment of the plaintiffs’ mills for taxation on 1 May, 1920, was $19,480,308. This was reduced by the State Tax Commission, on appeal, to $16,961,308, and later there was an order of the commission allowing to the county of Cabarrus the further rebate on its total valuation of $3,000,000, all of which was applied to reduction of the tax valuation of the plaintiffs’ property; no part of the same being allotted to any other mill owner or other taxpayer whatever in Cabarrus. By these reductions the valuation of the combined mill property of the plaintiffs was reduced to…
2Cited by1 opinion
- W. L. Slayton & Co. v. Board of CommissionersSupreme Court of North Carolina · 1923