Davis v. City of Salisbury
Supreme Court of North Carolina
Appeal by plaintiff from Goók&, J., at August Term, 1912, of BowaN. Civil action beard on case agreed. Tbe action was to determine tbe validity of a tax assessed by defendant against certain property beld by plaintiffs as trustees of tbe First Presbyterian Cburcb of Salisbury, N. 0. On tbe bearing, it was properly made to appear that plaintiffs, as trustees of First Presbyterian Cburcb of Salisbury, beld certain real estate in tbe city of Salisbury, under tbe will of Maxwell…
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Appeal by plaintiff from Goók&, J., at August Term, 1912, of BowaN. Civil action beard on case agreed. Tbe action was to determine tbe validity of a tax assessed by defendant against certain property beld by plaintiffs as trustees of tbe First Presbyterian Cburcb of Salisbury, N. 0. On tbe bearing, it was properly made to appear that plaintiffs, as trustees of First Presbyterian Cburcb of Salisbury, beld certain real estate in tbe city of Salisbury, under tbe will of Maxwell Chambers, deceased; said will devising for tbe use and benefit of tbe cburcb “all those lots or parcels of ground I own…
1Opinion of the CourtHoke, J.
In the well-considered case of United Brethren v. Commissioners, 115 N. C., 489, it was held:
“1. Under section 5 of Article Y of tbe Constitution, tbe Legislature may exercise to tbe full extent, or in part, tbe power to exempt from taxation property held for educational, scientific, literary, charitable, or religious purposes, or may decline to exempt at all. Tbe constitutional provision being in tbe disjunctive, tbe Legislature can exempt the property up to a certain value, and tax all above it, and may also tax property held for one of tbe purposes named, and exempt that held for others.
“2.…
2Cases cited2 opinions
- Crane v. ReederMichigan Supreme Court · 1871
- Congregation of United Brethren of Salem & Vicinity v. Commissioners of Forsyth CountySupreme Court of North Carolina · 1894
3Cited by10 opinions
- Sir Walter Lodge, No. 411 v. SwainSupreme Court of North Carolina · 1940
- Town of Benson v. County of JohnstonSupreme Court of North Carolina · 1936
- County of Rockingham v. Board of TrusteesSupreme Court of North Carolina · 1941
- Piedmont Memorial Hospital, Inc. v. Guilford CountySupreme Court of North Carolina · 1940
- Pendleton v. City of ColumbiaSupreme Court of South Carolina · 1946
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