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
(MERRIMON, C. J., dissenting.) 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 conflict of authority and confusion in which the subject is involved the true principles governing (125) such taxation. Section 9, Art. VII of the Constitution, provides that "all taxes levied by any county, city, town or township shall…
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