Ruffin v. Board of Commissioners
Supreme Court of North Carolina
Petition by the plaintiff to the Board of Commissioners of Orange county, praying a revision and correction of the list of taxables given in by her, heard by his Honor, Tourgee, J., at the Spring Term, 1873, of the Superior Court of said county. His Plonor being of opinion with the petitioner, directed dhe tax list to be corrected. Prom this order the Commis.sioners appealed.
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Petition by the plaintiff to the Board of Commissioners of Orange county, praying a revision and correction of the list of taxables given in by her, heard by his Honor, Tourgee, J., at the Spring Term, 1873, of the Superior Court of said county. His Plonor being of opinion with the petitioner, directed dhe tax list to be corrected. Prom this order the Commis.sioners appealed. The facts necessary to an understanding of the points decided, are fully set out in the opinion of the Court. 1. Assuming that the United States Treasury notes are ■not taxable by State governments. There is no authority…
1Opinion of the CourtReade, J.
The plaintiff listed for taxation “ $15,000 money on deposit,” taking from the bank a certificate of the ■form following:
The Bank oe Mecklenburg,
Charlotte, N. C.,........., 187...
has deposited in this office........... dollars, to the credit of .............,........, in United States currency, which will be paid to ....................., or......... ......... order, on the return of this certificate, with interest thereon, at the rate of ...... per centum per annum, if left on ■deposit not less than thirty days.”
The plaintiff subsequently applied to the commissioners to correct her tax list,…
2Cited by6 opinions
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- Daffin v. Scotch Lumber Co.Supreme Court of Alabama · 1933
- Chicago, R. I. & P. Ry. Co. v. SwangerU.S. Circuit Court for the District of Western Missouri · 1908
- Bank v. . MyersSupreme Court of North Carolina · 1876
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