Director-General of Railroads and Seaboard Air Line Railway v. Commissioners of Bladen County
Supreme Court of North Carolina
Appeal by defendant from Oalvert, Jout of term by consent, upon case agreed, 8 July, 1919, from BladeN. This is an action to recover the amount of a tax levy of five cents paid under protest.
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Appeal by defendant from Oalvert, Jout of term by consent, upon case agreed, 8 July, 1919, from BladeN. This is an action to recover the amount of a tax levy of five cents paid under protest. The parties have agreed upon the following facts: “1. That in the year 1918 the commissioners of Bladen County levied taxes for ordinary county purposes, which,, with the State taxes, amounted to sixty-six and two-thirds cents on property of the value of $100, and in addition thereto levied a special tax of fifteen cents for schools, and in addition thereto levied a tax of five cents, which last tax is…
1Opinion of the CourtAlleN, J.
The facts in R. R. v. Cherokee, 177 N. C., 86, are almost identical with those in the record now before us, and the principles therein announced are decisive of the present appeal.
In that case the county of Cherokee levied a tax of 2% cents in excess of 66% cents on property of the value of $100, for the purpose of taking up a note in bank and paying other current expenses, acting under a statute which authorized the commissioners to levy a special tax in excess of the constitutional limitation not to exceed five cents on property to provide for any deficiency in the necessary expenses and…
2Cases cited15 opinions
- Collie v. Commissioners of Franklin CountySupreme Court of North Carolina · 1907
- Moose v. Board of CommissionersSupreme Court of North Carolina · 1916
- French v. . Commissioners of New HanoverSupreme Court of North Carolina · 1876
- Southern Railway Co. v. Board of CommissionersSupreme Court of North Carolina · 1908
- Southern Railway Co. v. Cherokee CountySupreme Court of North Carolina · 1919
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3Cited by3 opinions
- Griffin v. . Commissioners of PasquotankSupreme Court of North Carolina · 1876
- Mauney v. . CommissionersSupreme Court of North Carolina · 1874
- Street v. . CommissionersSupreme Court of North Carolina · 1874