Gatlin v. Town of Tarboro
Supreme Court of North Carolina
MotiON to vacate an Injunction to prevent the collection of certain taxes heard at. Chambers on the 24th of December 1877, before Moore, J. The action in which this jnotion was made, was.brought by the plaintiffs on behalf of themselves and all the other tax payers, &c., to restrain the collection of a certain tax by the officers of the Town of Tarboro.
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MotiON to vacate an Injunction to prevent the collection of certain taxes heard at. Chambers on the 24th of December 1877, before Moore, J. The action in which this jnotion was made, was.brought by the plaintiffs on behalf of themselves and all the other tax payers, &c., to restrain the collection of a certain tax by the officers of the Town of Tarboro. By an Act of 1876-77, ch. 228, which recites that “ the commercial in* .terests of the Town require extra police and •watch,” the Legislature enacts that on the first days of April, July, October and January, in each year, every trader doing…
1Opinion of the CourtRodman, J.
(After stating the case as above.) As to the first point: The Constitution, Art. VII, § 7, forbids Cities and Towns from levying taxes except for their necessary expenses, unless by a vote of the qualified voters thereof. Whether this section by implication gives to such corporations the power to levy taxes for their necessary expenses, without any grapt of such power from the Legislature, it is unnecessary to inquire. For if that be so, inasmuch as the Constitution imposes no restriction on the poAver except as above, but contents itself with requiring the Legislatuie to restrain its abuse,…
2Cases cited1 opinion
- Happel v. BrethauerIllinois Supreme Court · 1873
3Cited by61 opinions
- Atlantic Coast Line Railroad Co. v. DaughtonSupreme Court of the United States · 1923
- Union Bank of Richmond v. Commissioners of OxfordSupreme Court of North Carolina · 1896
- Yarborough v. North Carolina Park CommissionSupreme Court of North Carolina · 1928
- Leonard v. MaxwellSupreme Court of North Carolina · 1939
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
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