Legal Opinion

Cobb v. Corp. of Elizabeth City

Supreme Court of North Carolina

Decided June 5, 1876PublishedCited by 16 opinions

Petition for an Injunetiion, heard before Eure, J., at Chambers, in Pasquotank County, October 25th, 1876. The plaintiff, G. W. Cobb, suing in behalf of himself and the other tax-payers of the town of Elizabeth City, filed his ■complaint alleging substantially as follows 1. That the town of Elizabeth City is a part of and embraced in Elizabeth City township, in the county of Pas-quotank, but does not contain all the property within said township, and includes some property…

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Petition for an Injunetiion, heard before Eure, J., at Chambers, in Pasquotank County, October 25th, 1876. The plaintiff, G. W. Cobb, suing in behalf of himself and the other tax-payers of the town of Elizabeth City, filed his ■complaint alleging substantially as follows 1. That the town of Elizabeth City is a part of and embraced in Elizabeth City township, in the county of Pas-quotank, but does not contain all the property within said township, and includes some property in Nixonton town-iship. 2. In 1874, all the property in said township was 'reassessed for taxation by the Board of…

1Opinion of the CourtRodman, J.

1. We think the amendment made by the Judge, by permitting other taxpayers to be joined as plaintiffs, was within his power and was proper.

2. It is decided in Carolina Central R. W. Co. v. City of Wil mington, 72 N. C. Rep., 73, that any provision in the charter of a town, wherebjr the town officers are authorized to value the property in the'town for taxation, is superceded by the provision in the Constitution, that the Township Trustees shall value all the property of the township, subject to the revision of the County Commissioners. The town authorities must accept the valuation thus made.…

2Cases cited3 opinions

  1. Wilson v. . Board of Aldermen of CharlotteSupreme Court of North Carolina · 1876
  2. Battle v. . ThompsonSupreme Court of North Carolina · 1871
  3. Carolina Central Railway Co. v. . City of WilmingtonSupreme Court of North Carolina · 1875

3Cited by16 opinions

  1. Moore v. TateTennessee Supreme Court · 1889
  2. Gatling v. . Commissioners of CarteretSupreme Court of North Carolina · 1885
  3. Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
  4. Harper v. Commissioners of New Hanover CountySupreme Court of North Carolina · 1903
  5. State Ex Rel. Board of Commissioners v. BlueSupreme Court of North Carolina · 1925

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