Legal Opinion

Southern Railway Co. v. Board of Commissioners

Supreme Court of North Carolina

Decided May 25, 1908PublishedCited by 33 opinions

ActioN for injunction, beard by Moore, J., 24 March, 1908, by consent, at 'chambers in Asheville, from Me.ckuew-BUE.G. The plaintiff seeks to enjoin the collection of certain taxes assessed against its property by the defendant Board of Commissioners of Mecklenburg County, for that, it is' alleged, the assessment and levy of said taxes are in contravention of Article Y* of the Constitution of the State.

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ActioN for injunction, beard by Moore, J., 24 March, 1908, by consent, at 'chambers in Asheville, from Me.ckuew-BUE.G. The plaintiff seeks to enjoin the collection of certain taxes assessed against its property by the defendant Board of Commissioners of Mecklenburg County, for that, it is' alleged, the assessment and levy of said taxes are in contravention of Article Y* of the Constitution of the State. The Judge granted a restraining order, with a rule to show cause why an injunction should not be granted to the hearing. On the return1 of the rule the plaintiff and defendant filed verified…

1Opinion of the CourtConnor, J.

For the purpose of disposing of the question which confronts us at the threshold of this controversy, the following facts found by his Honor are sufficient: The defendant board of commissioners, in whom is vested by law the power and duty of assessing and levying county taxes, at its meeting in June, 1901, levied the following taxes upon each $100 worth of all of the real and personal property in said county:

1. State tax . . H C^l

2. Pension tax O

3. School tax . CO T — i

4. County tax.66%

At the same time said board levied upon every ■

taxable poll in said county. $2.00 At the same time said…

2Cases cited19 opinions

  1. State Ex Rel. Tate v. Board of CommissionersSupreme Court of North Carolina · 1898
  2. Cain v. Commissioners of Davie CountySupreme Court of North Carolina · 1882
  3. Jones v. Commissioners of Person CountySupreme Court of North Carolina · 1890
  4. Herring v. . DixonSupreme Court of North Carolina · 1898
  5. Collie v. Commissioners of Franklin CountySupreme Court of North Carolina · 1907

14 more not listed; retrieve them via the Exa API.

3Cited by33 opinions

  1. Moose v. Board of CommissionersSupreme Court of North Carolina · 1916
  2. Mills v. Board of CommissionersSupreme Court of North Carolina · 1918
  3. County Board of Education v. Board of CommissionersSupreme Court of North Carolina · 1909
  4. R. R. v. . ReidSupreme Court of North Carolina · 1924
  5. Bennett v. Board of CommissionersSupreme Court of North Carolina · 1917

28 more not listed; retrieve them via the Exa API.

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