Redmond v. Commissioners of the Town of Tarboro
Supreme Court of North Carolina
This was a controversy submitted without action under sections 567-569 of The Code, tried before MacRae, J., at Spring Term, 1888, of the Superior Court of Edgecombe County.
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This was a controversy submitted without action under sections 567-569 of The Code, tried before MacRae, J., at Spring Term, 1888, of the Superior Court of Edgecombe County. The following were the facts agreed: 1. That the plaintiff Claudia Redmond is a resident of the town of Tarboro, and has been for a number of years. 2. That in 1888, at the time required for listing property for taxation in said town, she refused to give in to the list-taker of said town $43,312 which she owned in solvent credits. 3. That, by an order of the Board of Commissioners of said town, the said solvent credits…
1Opinion of the Court
Shepherd, J.:
The very important question presented by this appeal is whether the town of Tarboro has the power to levy a tax Upon the solvent credits of its citizens.
It is necessary to an intelligent consideration of the question that we should review^ the several decisions of this Court in reference to municipal taxation, and extract from the con*125flict of authority and confusion in which the subject is involved the true principles governing such taxation. Section 9, Art. 7 of the Constitution, provides that “ all taxes levied by any county, city, town or township shall be uniform and ad…
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