Legal Opinion

Atlantic & N. C. R. R. Co. v. Board of Commissioners of Carteret County

Supreme Court of North Carolina

Decided June 5, 1876PublishedCited by 24 opinions

This was a Civil ActioN. Application for an Injunction, Iheard before his Honor Judge Seymour, at February Term, 1876, of Carteret Superior Court.

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This was a Civil ActioN. Application for an Injunction, Iheard before his Honor Judge Seymour, at February Term, 1876, of Carteret Superior Court. Application was made to his Honor, on the 12th November, 1875, for a restraining order against the collection of certain taxes; which order his Honor granted, upon the plaintiff’s giving bond, &c., at the same time giving notice to the defendant to appear at the next Superior Court of Carteret, and show cause why the injunction should not be continued until the hearing. The defendant at the said term (February Term, 1876)> by way of showing cause,…

1Opinion of the CourtReade, J.

1. The Constitution, Art. V, sec. 3, provides that all property, real and personal, shall be taxed by a “ uniform rule,” according to its “ true value in money.”

The Statute (1874-76, chap. CLXXXIV, sec. 11, sub-sec. 3) provides that railroad beds shall be given in in the counties where they lie, and that they shall not be valued at less than $8,000 per mile.

Now, if the- Legislature were to enact that every man’s land shall be valued at eight dollars per acre, without regard to its real value, its conflict with the Constitution would be manifest. And so if it provided that no man’s land should…

2Cited by24 opinions

  1. Town of Benson v. County of JohnstonSupreme Court of North Carolina · 1936
  2. Board of Financial Control v. County of HendersonSupreme Court of North Carolina · 1935
  3. City of Idaho Falls v. PfostIdaho Supreme Court · 1933
  4. Warrenton v. . Warren CountySupreme Court of North Carolina · 1939
  5. Village of Watkins Glen v. HagerNew York Supreme Court · 1931

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