Piedmont R. R. v. Town of Reidsville
Supreme Court of North Carolina
CONTROVERSY, without action, submitted upon a case agreed, heard before Connor, J.,_at July Term, 1888, of Rock-ingham: Superior Court. This proceeding is under section 567 of The Code, and its object is to obtain the decision of the Court upon the question of the validity of a tax imposed on the plaintiff by a municipal ordinance passed by the defendant.
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CONTROVERSY, without action, submitted upon a case agreed, heard before Connor, J.,_at July Term, 1888, of Rock-ingham: Superior Court. This proceeding is under section 567 of The Code, and its object is to obtain the decision of the Court upon the question of the validity of a tax imposed on the plaintiff by a municipal ordinance passed by the defendant. The facts agreed are as follows: 1. The town of Reidsville is a municipal corporation, organized under the laws of North Carolina. 2. It has passed an ordinance levying fifty dollars ($50) tax on every railroad company running its road…
1Opinion of the CourtSmith, C. J.
This method of procedure, introduced in The Code as a summary and inexpensive way of securing a judicial determination of matters in law, contemplates somewhat a proceeding in the nature of a special verdict under our former system, a complete and concise statement of all the facts necessary to a solution of the controversy. The statement before us refers to exhibits A and B, said to be, but are not, annexed, nor in the file. Again, in the case on appeal (wholly unnecessarily) it is left to either party tó add to the facts in the case agreed the public laws taxing railroads, and any action…
2Cases cited4 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Erie Railway Co. v. PennsylvaniaSupreme Court of the United States · 1875
- Worth v. Wilmington & Weldon RailroadSupreme Court of North Carolina · 1883
3Cited by4 opinions
- Dalton v. George C. Brown & Co.Supreme Court of North Carolina · 1912
- Thornton v. . LambethSupreme Court of North Carolina · 1889
- Consolidated Realty Corp. v. KoonSupreme Court of North Carolina · 1939
- Dalton v. George C. Brown & Co.Supreme Court of North Carolina · 1912