Richmond & Danville Railroad v. Commissioners of Alamance
Supreme Court of North Carolina
Proceeding to revise and correct the tax list heard at Fall Term, 1880, of Alamance Superior Court, before Eure, J. The plaintiff company applied to the defendant commissioners for a correction of the tax lists and moved to strike therefrom the property mentioned in the opinion of this court; the motion was refused and the plaintiff appealed to the superior court, where the ruling was reversed and the defendants appealed to this court.
1Opinion of the CourtSmith, C. J.
The errors assigned in the record of the defendants’ appeal are in the rulings of His Honor, directing to be stricken from the list of taxables for 1879, as not subject to taxation, the following property of the company : 1. The lot at the company shops, No. 7 and known as the office lot, valued at $2,000. 2. The machinery in the workshops at the same location at the value of $10,467.
I. The office lot consists of about two acres, and in the office used by the preéident, secretary and treasurer of the North Carolina railroad company, and by the directors when they meet, are kept the records of…
2Cases cited6 opinions
- Moore v. . VallentineSupreme Court of North Carolina · 1877
- Bond v. . CokeSupreme Court of North Carolina · 1874
- Wilmington, Columbia & Augusta Railroad v. Board of CommissionersSupreme Court of North Carolina · 1875
- Latham v. . BlakelySupreme Court of North Carolina · 1874
- Deal v. . PalmerSupreme Court of North Carolina · 1875
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3Cited by3 opinions
- New Mexico v. United States Trust Co.Supreme Court of the United States · 1898
- Atlantic, Tennessee & Ohio Railroad v. Commissioners of MecklenburgSupreme Court of North Carolina · 1882
- R. R. Co. v. . CommissionersSupreme Court of North Carolina · 1882