Wolfenden v. Board of Commissioners
Supreme Court of North Carolina
Appeal from Ward, J., at December Term, 1909, of Beaufort, and beard on appeal from a judgment of a justice of tbe peace.
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Appeal from Ward, J., at December Term, 1909, of Beaufort, and beard on appeal from a judgment of a justice of tbe peace. Tbe action was determined by bis Honor upon tbe following statement of agreed facts: 1. Tbat prior to 1 June, 1907, tbe plaintiff was tbe owner of a certain tract of land lying in Beaufort County, North Carolina, and on 11 December, 1906, tbe said plaintiff sold said tract of land to one N. C. Hughes, Jr., in consideration of tbe sum of $25,000, and executed a deed to tbe said Hughes therefor. On 14 December, 1906, tbe said N. C. Hughes, Jr., executed notes or bonds unto…
1Opinion of the Court
MaNNing, J.,
after stating tbe facts: Chapter 440, Raws 1909, designated as tbe Machinery Act, contains, as similar acts for many years past have done, a well-considered plan and procedure for determining tbe value of all property, tbe subject of taxation, in tbe earnest endeavor to make effective tbe mandate of sec. 3, Art. Y, of the Constitution. Tbe controlling purpose of tbe law is to reach all taxable property and to have it placed upon tbe list, as near as may be, at its actual value, tbat it may not require of tbe taxpayer any more than bis just proportion of tbe public burden, but that…
2Cases cited9 opinions
- Yocum v. First National Bank of BrazilIndiana Supreme Court · 1896
- Wilson v. GreenSupreme Court of North Carolina · 1904
- Auditor General v. ChandlerMichigan Supreme Court · 1896
- St. Joseph Lead Co. v. SimmsSupreme Court of Missouri · 1891
- Matador Land & Cattle Co. v. County of CusterMontana Supreme Court · 1903
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