Ellis v. Atlantic Coast Line Railroad

This appeal is from an order overruling a demurrer to a bill of complaint seeking to enjoin the sale of a certain lot of the railroad company for non-payment of city taxes, on the ground that the assessment is void and the sale would be a cloud on the title.

The Constitution ordains that “The Legislature shall provide for a uniform and equal rate of taxation, and shall prescribe such regulations as shall secure a just valuation of all property, both real and personal, excepting such property as may be exempted by law for municipal, educational, literary, scientific, religious or charitable…