Bridges Ex Rel. City of Charlotte v. City of Charlotte

The majority opinion concludes that the Teachers’ and State Employees’ Retirement Act of 1941 is Constitutional and that the special levy of 2c by the tax-levying authorities of Charlotte to provide for the payment of the local employer’s contribution to the retirement fund is valid. I concur. In so doing I wish to comment on the question of the validity of the tax.

Article IX, section 2, of the Constitution provides a floor, a minimum —not a maximum. Frazier v. Comrs., 194 N. C., 49, 138 S. E., 433; Taylor v. State Board of Education, 206 N. C., 263, 173 S. E., 608; *485Fuller v. Lockhart, 209 N.…