Richmond & Danville Railroad v. Board of Commissioners
Supreme Court of North Carolina
This was a Petition praying a remission of certain taxes levied by the defendants upon the real estate of the plaintiffs, originally filed before the Board of Commissioners of Obangk county, and carried thence on appeal to the Superior Court, where it was beard before Ken', J., at Chambers.
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This was a Petition praying a remission of certain taxes levied by the defendants upon the real estate of the plaintiffs, originally filed before the Board of Commissioners of Obangk county, and carried thence on appeal to the Superior Court, where it was beard before Ken', J., at Chambers. Upon the bearing of the petition the Board of Commissioners found the following facts : The Richmond & Danville Railroad Company has leased the road of the North Carolina Railroad Company for the term of thirty years from the 12th day of September, 1871, and by the terms of the lease agreed to pay taxes to…
1Opinion of the Court
Settle J.
This court has held that if County Commissioners proceed upon a correct principle to assess property for taxation, there can be no appeal from their finding of facts as to the value of such property; but if they proceed upon an •erroneous principle, an appeal will lie, and the courts will afford relief.
In the charter of the North Carolina Railroad Company, we find this provision: “ All real estate held by said Company for right of way, for station places of whatever kind, and for workshop location, shall be exempt from taxation until the ■dividend of profits of said Company shall…
2Cases cited1 opinion
- Wilmington, Columbia & Augusta Railroad v. Board of CommissionersSupreme Court of North Carolina · 1875
3Cited by5 opinions
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- North Carolina Railroad v. Commissioners of AlamanceSupreme Court of North Carolina · 1877
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- Johnston v. Puffer Manufacturing Co.Mississippi Supreme Court · 1916