Board of Education v. Commissioners.
Supreme Court of North Carolina
ActioN by tbe Board of Education of Macon County against the Board of County Commissioners of Macon County, heard by Judge G. 8. Ferguson, at Eall Term, 1904, of the Superior Court of Macon County.
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ActioN by tbe Board of Education of Macon County against the Board of County Commissioners of Macon County, heard by Judge G. 8. Ferguson, at Eall Term, 1904, of the Superior Court of Macon County. The plaintiff Board of Education in its complaint alleges that the defendant Board of Commissioners at their regular meeting on the first Monday in June, 1904, levied a tax of $1.58 on each taxable poll in the county for school purposes and thirty cents for the support of the poor. The State had theretofore levied twelve cents on each poll for pensions — all of which aggregated two dollars on the…
1Opinion of the Court
Connor, J.,
after stating the facts. Well prepared and well considered briefs were filed in this case by counsel on each side. They have aided us in considering, and deciding the interesting question presented for the first time for decision. The plaintiff’s counsel say, “The decision of the case turns upon the question whether a capitation tax levied by the commissioners in pursuance of a special act of the Legislature for a special purpose, as contemplated by Article V, section 6, of the Constitution, must be appropriated in the manner prescribed in section 2 of the same article.” The…
2Cases cited5 opinions
- Jones v. Commissioners of Person CountySupreme Court of North Carolina · 1890
- Russell v. AyerSupreme Court of North Carolina · 1897
- Long v. Commissioners of Richmond CountySupreme Court of North Carolina · 1877
- Board of Education v. Commissioners of BladenSupreme Court of North Carolina · 1893
- Wingate v. Parker.Supreme Court of North Carolina · 1904
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- State Ex Rel. Board of Com'rs v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1942
- Crocker v. Moore.Supreme Court of North Carolina · 1906
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