Wilmington, Columbia & Augusta Railroad v. Board of Commissioners
Supreme Court of North Carolina
Petition, for relief from certain taxes, presented to defendants, and heard upon appeal by his Honor, Judge Bussell, at Chambers, in Brunswick county, the 19th day of May, 1874. The plaintiff filed the following petition : “ State of Hoeth Carolina, 1 County of Brunswick. f To the Board of Commissioners of Brunswi-ck County : The Wilmington, Colombia and Augusta Railroad Company, a corporation duly created and existing by and under the laws of the State aforesaid,…
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Petition, for relief from certain taxes, presented to defendants, and heard upon appeal by his Honor, Judge Bussell, at Chambers, in Brunswick county, the 19th day of May, 1874. The plaintiff filed the following petition : “ State of Hoeth Carolina, 1 County of Brunswick. f To the Board of Commissioners of Brunswi-ck County : The Wilmington, Colombia and Augusta Railroad Company, a corporation duly created and existing by and under the laws of the State aforesaid, respectfully complains: That the property of the said corporation has been improperly valued, and that it is charged with an…
1Opinion of the CourtRodman, J.
By the Constitittion, Ant. Y. Seo. 3., all the real and personal property in the State, is required to be taxed uniformly according to its value. There are certain exceptions not material for the present purpose. The township trustees are required to assess the value of the taxable property in their respective townships, subject to the revision of the county commissioners. Aet. YII, Seo. 6. Under these clauses of the Constitution, and under acts of the Legislature made for carrying them into effect, the commissioners of Brunswick county have valued the land of the Wilmington, Columbia, &c.,…
2Cited by18 opinions
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