North Carolina Railroad v. Commissioners of Alamance
Supreme Court of North Carolina
INJUNCTION heard at Fall Term, 1879, of Alamance Superior Court, before McKoy, J. The plaintiff, the N. C. and R. & D. railroad companies, applied for an injunction, pending the action, to restrain the defendant commissioners from proceeding under the act-of 1879, ch. 158, to assess and collect the taxes alleged to be due from plaintiff. The application was refused and the plaintiff appealed.
1Opinion of the CourtSmith, C. J.
In- the act of March 13, 1869, to provide for the collection of revenue, is the following clause :
“ The value of the franchise of any railroad, canal, turnpike, plank road, navigation and banking company, shall be given by the president or chief officer of the said several corporations on the day fixed by this act for the giving in of taxable property, to the treasurer of the state, and shall be assessed and valued by the said treasurer, the auditor and governor of the state, and their valuation shall be returned to the county commissioners of any county in which any part of said road, or…
2Cases cited5 opinions
- Wilmington, Columbia & Augusta Railroad v. Board of CommissionersSupreme Court of North Carolina · 1875
- North Carolina Railroad v. Commissioners of AlamanceSupreme Court of North Carolina · 1877
- Richmond & Danville R. R. v. BrogdenSupreme Court of North Carolina · 1876
- R. D. R. R. Co. v. . Comm'r of AlamanceSupreme Court of North Carolina · 1877
- Richmond & Danville Railroad v. Board of CommissionersSupreme Court of North Carolina · 1876
3Cited by16 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- Bloxham v. Florida Central & Peninsular RailroadSupreme Court of Florida · 1895
- State ex rel. Davis & Starr Lumber Co. v. PorsWisconsin Supreme Court · 1900
- City of Wilmington v. CronlySupreme Court of North Carolina · 1898
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