Collie v. Commissioners of Franklin County
Supreme Court of North Carolina
Civil actioN, brought to August Term, 19 07, of FeaNic-LiN Superior Court by the plaintiff and in behalf of other-taxpayers of Franklin County against tlie Board of Commissioners of said county, to restrain said board from collection of a tax levied at tbe meeting’ of June, 1907, of one cent on the $100 worth of property and three cents on each taxable poll, for the support and maintenance of the public schools of the county, in addition to and beyond the limit of 66% cents…
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Civil actioN, brought to August Term, 19 07, of FeaNic-LiN Superior Court by the plaintiff and in behalf of other-taxpayers of Franklin County against tlie Board of Commissioners of said county, to restrain said board from collection of a tax levied at tbe meeting’ of June, 1907, of one cent on the $100 worth of property and three cents on each taxable poll, for the support and maintenance of the public schools of the county, in addition to and beyond the limit of 66% cents on the $100 worth of property and $2 on each taxable poll, levied for general State and county purposes in said county…
1ConcurrenceWaleeR, J.
The provisions of the Constitution having any special bearing upon the question presented in this case are as follows:
“The General Assembly shall levy a capitation tax on every male inhabitant of the State over twenty-one and under fifty years of age, which shall be equal' on each to the tax on property valued at $300 dollars in cash.” Art. V, sec. 1.
“The proceeds of the State and county capitation tax shall be applied to the purposes of education and the support of the poor, but in no one year shall more than twenty-five per cent, thereof be appropriated to the latter purpose.” Art. Y, sec.…
2Cases cited4 opinions
- Young v. . Town of HendersonSupreme Court of North Carolina · 1877
- State v. . PattersonSupreme Court of North Carolina · 1887
- Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
- French v. City of WilmingtonSupreme Court of North Carolina · 1876