Carolina Central Railway Co. v. . City of Wilmington
Supreme Court of North Carolina
Civil aotioN, for an Injunction, to restrain defendant from collecting taxes, tried before Bussell, J., at June Term, 1874, of New Hanover Superior Court. The plaintiff complained that the defendant threatened, and was about to enforce, the collection of a certain tax of $220, on its real estate, situated in the city, which the plaintiff insisted was illegal. The defendant insisted upon the legality of the tax and demanded immediate payment.
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Civil aotioN, for an Injunction, to restrain defendant from collecting taxes, tried before Bussell, J., at June Term, 1874, of New Hanover Superior Court. The plaintiff complained that the defendant threatened, and was about to enforce, the collection of a certain tax of $220, on its real estate, situated in the city, which the plaintiff insisted was illegal. The defendant insisted upon the legality of the tax and demanded immediate payment. The following are the facts agreed. The city of Wilmington is embraced in the township of Wilmington. In 1873 all the real estate in the township of…
1Opinion of the CourtRodiiaN, J.
The question is, whether a clause in the charter of the city of Wilmington, (Private Act 1868-69,“chap. 6, sec. 10,) which authorizes, the Mayor and Aldermen of that city, from time to time, to assess the value of property within the city, for taxation by the city, is constitutional? We are of opinion that it is not. The Constitution, Art. V. sec. 8, provides that all property shall be taxed by an uniform rule. It is true that the Constitution is here especially providing for, and speaking in reference to, taxation by the State and counties, but the language is general enough to cover…
2Cited by2 opinions
- Cobb v. Corp. of Elizabeth CitySupreme Court of North Carolina · 1876
- State ex rel. Ross v. KellySupreme Court of South Carolina · 1895