Legal Opinion

French v. . Commissioners of New Hanover

Supreme Court of North Carolina

Decided January 5, 1876PublishedCited by 33 opinions

This was an application, for an INjuNCtioN, to restrain the collection of certain taxes, heard by his Honor, Judge McKoy, at the Fall Term, 1875, of the Superior Court of New HaN-over county.

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This was an application, for an INjuNCtioN, to restrain the collection of certain taxes, heard by his Honor, Judge McKoy, at the Fall Term, 1875, of the Superior Court of New HaN-over county. The following are substantially all the facts, as disclosed by the record sent to this court upon the appeal, which are necessary to an understanding of the points decided. 1 Tiie plaintiffs, for themselves and on behalf of the other tax-payers in New Hanover county, allege, that the value of the taxable property in said county is about six million, one hundred and seventy-seven thousand dollars; that…

1Opinion of the CourtByktum, J.

The judgment of the court below, vacating the restraining order, must be affirmed. It admits of no dispute now, that taxation for State and county purposes combined, cannot exceed the constitutional limitation, for their necessary expenses and new debts. It is equally well settled, that there is no limitation of the powrer of taxation, upon either State or county, for the payment of their lawful debts, created prior to the adoption of the Constitution. If what are often miscalled the “necessary expenses” of a county exceed the limitation prescribed by law, the necessity cannot justify the vio…

2Cases cited1 opinion

  1. Griffin v. . Commissioners of PasquotankSupreme Court of North Carolina · 1876

3Cited by33 opinions

  1. Jones v. Commissioners of Person CountySupreme Court of North Carolina · 1890
  2. Herring v. . DixonSupreme Court of North Carolina · 1898
  3. Kornegay v. . GoldsboroSupreme Court of North Carolina · 1920
  4. Grand Island & Northern Wyoming Railroad v. BakerWyoming Supreme Court · 1896
  5. Southern Railway Co. v. Board of CommissionersSupreme Court of North Carolina · 1908

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