Legal Opinion · Dissent

Redmond v. Commissioners of the Town of Tarboro

Supreme Court of North Carolina

Decided February 5, 1890Published

This was a controversy submitted without action under sections 567-569 of The Code, tried before MacRae, J., at Spring Term, 1888, of the Superior Court of Edgecombe County.

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This was a controversy submitted without action under sections 567-569 of The Code, tried before MacRae, J., at Spring Term, 1888, of the Superior Court of Edgecombe County. The following were the facts agreed: 1. That the plaintiff Claudia Redmond is a resident of the town of Tarboro, and has been for a number of years. 2. That in 1888, at the time required for listing property for taxation in said town, she refused to give in to the list-taker of said town $43,312 which she owned in solvent credits. 3. That, by an order of the Board of Commissioners of said town, the said solvent credits…

1DissentMereiMON, C. J.

I do not concur in the decision of this case, and, as it is one of moment, I will state some of the grounds of my dissent.

The decision of the question raised by the assignment of error must depend upon the proper interpretation of several important provisions of the Constitution, affecting, as they do materially, the whole subject of taxation. Their true meaning is not entirely free from doubt, .and to settle this is the more embarrassing, as such provisions have come before this Court repeatedly, and its decisions in respect to some aspects, of them are not, as will be seen, in harmony with…

2Cases cited7 opinions

  1. State v. . BeanSupreme Court of North Carolina · 1884
  2. Cobb v. Corp. of Elizabeth CitySupreme Court of North Carolina · 1876
  3. Kyle v. . CommissionersSupreme Court of North Carolina · 1876
  4. Board of Commissioners v. TaylorSupreme Court of North Carolina · 1888
  5. Latta v. . WilliamsSupreme Court of North Carolina · 1882

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