County Board of Education v. County of Wake
Supreme Court of North Carolina
Appeal by defendant from Bond, J., at July Term, 1914, of Wake. This is an action to compel tbe defendants to pay certain amounts deducted from tbe school taxes to pay a part of tbe expense of making-out tbe tax lists.
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Appeal by defendant from Bond, J., at July Term, 1914, of Wake. This is an action to compel tbe defendants to pay certain amounts deducted from tbe school taxes to pay a part of tbe expense of making-out tbe tax lists. Tbe substance of tbe plaintiff’s complaint is: Tbat no part of tbe cost of preparing tbe tax lists and computing tbe same is chargeable to any of the several school funds of tbe county, general or special; tbat tbe action of tbe board of county commissioners in charging against tbe several school funds of tbe county their pro rata of tbe cost of preparing and computing tbe tax…
1Opinion of the CourtAllen, J.
The board of commissioners of the county of Wake is required by the act furnishing the machinery for the listing and collection of taxes to cause two copies of the tax lists for each township to be made out, and provision is made in the act that the compensation allowed by the commissioners for the service “shall not exceed 5 cents for each name appearing on the tax lists, to be paid by the county treasurer out of the county funds.”
It is upon the use of the words “county funds” instead of “county fund,” and because of the construction placed on tbe term “county taxes5’ in Board of Education…
2Cases cited4 opinions
- Cecil v. City of High PointSupreme Court of North Carolina · 1914
- Triplett v. . FosterSupreme Court of North Carolina · 1893
- Board v. Commissioners.Supreme Court of North Carolina · 1904
- Parker v. Board of CommissionersSupreme Court of North Carolina · 1889