Congregation of United Brethren of Salem & Vicinity v. Commissioners of Forsyth County
Supreme Court of North Carolina
Application for an injunction to restrain the collection of tax, heard before Battle, J., at August Term, 1894, of Forsyth Superior Court, upon a restraining order theretofore issued by Whitaker, J. His Honor found the following facts: “ 1. All the allegations of fact contained in the complaint and not denied in the answer; and further, “2. That the plaintiff corporation owned, on June 1,1893, and owns now, owning other property, the following; “ (a) Solvent credits, notes…
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Application for an injunction to restrain the collection of tax, heard before Battle, J., at August Term, 1894, of Forsyth Superior Court, upon a restraining order theretofore issued by Whitaker, J. His Honor found the following facts: “ 1. All the allegations of fact contained in the complaint and not denied in the answer; and further, “2. That the plaintiff corporation owned, on June 1,1893, and owns now, owning other property, the following; “ (a) Solvent credits, notes against individuals secured by mortgages, amounting to $87,043.48. “ (b) A parcel of land containing about twenty acres,…
1Opinion of the Court
Clark, J.:
The Constitution, Article V., sec. 5, empowers the Legislature to exempt from taxation “ property held for educational, scientific, literary, charitable or religious purposes.” This is the limit. The Legislature can exercise this power to the full extent, or in part, or decline to exempt at all. It can exempt one kind of property held for such purposes, either realty or personalty, and tax other kinds. It can exempt partially, as for instance up to a certain value, and tax all above it. It can exempt the property held for one or more of those purposes and tax that held for others—…
2Cases cited2 opinions
- Wilmington & Weldon Railroad v. AlsbrookSupreme Court of North Carolina · 1892
- Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
3Cited by23 opinions
- State ex rel. Spillers v. JohnstonSupreme Court of Missouri · 1908
- Keith v. . ScalesSupreme Court of North Carolina · 1899
- Sir Walter Lodge, No. 411 v. SwainSupreme Court of North Carolina · 1940
- Harrison v. . Guilford CountySupreme Court of North Carolina · 1940
- Town of Benson v. County of JohnstonSupreme Court of North Carolina · 1936
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