London v. City of Wilmington
Supreme Court of North Carolina
APPLICATION for an Injunction to restrain the defendant-from collecting certain taxes, heard at June Special Term, 1877, of New Hanover Superior Court, before Seymour, X The plaintiffs alleged that the defendant, (Board of Aldermen) by virtue of an ordinance passed on the 18th of .January, 1875, levied a tax of two per cent, upon all the real estate in the City of Wilmington for the year 1875, and that by Art. VII § 9 of the Constitution, all taxes levied by any Town or City…
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APPLICATION for an Injunction to restrain the defendant-from collecting certain taxes, heard at June Special Term, 1877, of New Hanover Superior Court, before Seymour, X The plaintiffs alleged that the defendant, (Board of Aldermen) by virtue of an ordinance passed on the 18th of .January, 1875, levied a tax of two per cent, upon all the real estate in the City of Wilmington for the year 1875, and that by Art. VII § 9 of the Constitution, all taxes levied by any Town or City are required to be uniform upon all property in the same, not exempted by the Constitution that the defendant exempted…
1Opinion of the CourtRodman, J.
Since the cases of Brodnax v. Groom, 64 N. C. 244, and Galloway v. Jenkins, 63 N. C. 147, it must be considered settled in this State, that a tax payer may institute an action either alone1 or on behalf of all others similarly situated, to enjoin the collection of an illegal tax, at least by a County or City. This must necessarily be so, if,— as was held in Huggins v. Hinson, Phil. 126, when taxes are collected under a tax list, — the payer cannot recover them back from the Sheriff, although he paid under protest - otherwise there would be no redress against any illegal taxation on property,…
2Cases cited4 opinions
- Brodnax v. GroomSupreme Court of North Carolina · 1870
- Hersey v. Board of SupervisorsWisconsin Supreme Court · 1862
- Palmer v. Township of NapoleonMichigan Supreme Court · 1867
- Galloway v. JenkinsSupreme Court of North Carolina · 1869
3Cited by11 opinions
- State v. Georgia Co.Supreme Court of North Carolina · 1893
- Guilford v. . Georgia Co.Supreme Court of North Carolina · 1893
- Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
- Halcombe v. Commissioners of HaywoodSupreme Court of North Carolina · 1883
- Raleigh & Gaston Railroad v. LewisSupreme Court of North Carolina · 1888
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