Southern Railway Co. v. Cherokee County
Supreme Court of North Carolina
ActioN to recover the' amount of certain taxes paid by the plaintiff, under protest, upon the ground that they were illegally levied and collected. There was a judgment in favor of the plaintiff, and the defendant excepted and appealed.
1Opinion of the CourtAllen, J.
In the year 1915 the county.of Cherokee levied and collected a tax of 2%.cents in excess of 66% cents on property of the value of $100. The plaintiff paid this tax on its property under protest, and this, action is brought to recover, the amount sq paid. The tax was not for schools, but was levied “for..the purpose of taking.up a note in *88bank made by the ¿nedecessor board and other current exjDenses” under the authority of ch. 33, sec. 9, Laws of 1913, which is as follows:
“Sec. 9. That the board of commissioners of any county in North Carolina be and they are hereby authorized and empowered…
2Cases cited30 opinions
- Clark, Sheriff v. Finley, ComptrollerTexas Supreme Court · 1899
- Ewing v. HoblitzelleSupreme Court of Missouri · 1884
- Daily Leader v. Cameron, AuditorSupreme Court of Oklahoma · 1895
- Matter of N.Y. Elevated R.R. Co.New York Court of Appeals · 1877
- State ex rel. Clarke v. IrwinNevada Supreme Court · 1869
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3Cited by33 opinions
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- Nash v. . TarboroSupreme Court of North Carolina · 1947
- Webb v. . Port CommissionSupreme Court of North Carolina · 1934
- Miller v. . RobertsSupreme Court of North Carolina · 1937
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