N. C. & St. L. Railway & L. & N. Railroad v. Carroll County

These cases were consolidated and heard together. They involve the same questions and differ only as to the amounts in question. It will be sufficient to refer to the railroads as complainants and the County as defendant. The bills were filed August 24, 1928, to restrain Carroll county from collecting certain taxes for 1927. Three items were contested as follows:

FIRST: The County Quarterly Court at the July term, 1927, levied twenty-two (22) cents on each One Hundred Dollars ($100) worth of taxable property for general county purposes, which is two (2) cents excessive, and over and above…