Legal Opinion

Moore v. . Com'rs of Fayetteville

Supreme Court of North Carolina

Decided January 5, 1879PublishedCited by 2 opinions

MotxoN for an Injunction, heard at Chambers, on the 16th of December, 1878, before Buxton, J. , The plaintiff resides near to and outside the corporate limits of the town of ^Fayetteville, but conducts and carries on his business as a merchant within the town.

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MotxoN for an Injunction, heard at Chambers, on the 16th of December, 1878, before Buxton, J. , The plaintiff resides near to and outside the corporate limits of the town of ^Fayetteville, but conducts and carries on his business as a merchant within the town. He is president of the People’s National Bank, also located in the town, and owns two hundred and five shares of its capital stock, on which the corporate authorities have levied and ale attempting to collect an ad valorem tax, such as is assessed upon similar property possessed by resident owners. This action involves the legality of…

1Opinion of the CourtSmith, C. J.

(After stating the case.) By an act of the general assembly amendatory of .the act of incorporation, and ratified May 20th, 1864, § 4, it is declared that the mayor and commissioners of Fayetteville are hereby empowered to impose the same taxes, for municipal purposes, upon all persons whose ordinary avocations are pursued within the corporate limits of the town, although resident beyond the corporate limits, in like manner and to the same extent, as upon persons resident within the corporate limits; provided, that non-residents thus taxed shall have the right to vote at municipal elections.

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2Cases cited1 opinion

  1. Buie v. Commissioners of FayettevilleSupreme Court of North Carolina · 1878

3Cited by2 opinions

  1. Board of Commissioners v. TaylorSupreme Court of North Carolina · 1888
  2. Hall v. City of FayettevilleSupreme Court of North Carolina · 1894

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