Wingate v. Parker.
Supreme Court of North Carolina
ActioN by J. P. Wingate against D. L. Parker, heard by Judge O. M. Goohe, at Statesville, N. 0., August 16, 1904. From a judgment for the defendant the plaintiff appealed.
1Opinion of the CourtClabk, C. J.
The town of Spencer is authorized by its charter to levy an ad valorem tax on all real and personal property not exceeding one dollar on every one hundred dollars worth of property, .and a per capita tax not exceeding-fifty cents on all persons liable to poll tax residing in the town. Acts (Private) 1901, chap. 109, sec. 18, as amended by Acts (Private) 1903, chap. 258, sec. 5. For the year 1903 the town levied a tax of fifty cents on each poll and fifty cents on each one hundred dollars worth of property.
This is an action to restrain the collection of such tax upon the ground that it is…
2Cases cited1 opinion
- Jones v. Commissioners of Person CountySupreme Court of North Carolina · 1890
3Cited by7 opinions
- Moose v. Board of CommissionersSupreme Court of North Carolina · 1916
- Perry v. Commissioners of Franklin CountySupreme Court of North Carolina · 1908
- Hammond v. McRaeSupreme Court of North Carolina · 1921
- Board of Education v. Commissioners.Supreme Court of North Carolina · 1904
- Hammond v. . McRaeSupreme Court of North Carolina · 1921
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