Hall v. City of Fayetteville
Supreme Court of North Carolina
Controversy without action, heard before Bryan, I, at _Term, 1894, of Cumberland Superior Court, upon facts agreed as follows: “ 1. That H. L. Hall is and was on the 1st day of June, 1892, administrator of D. M. McDonald, and as such had in his hands $5,172 on June 1st, 1892, the same being deposited in the Bank of Fayetteville, Fayetteville, N. 0. “ 2. That H. L. Hall is and was, on the 1st day of June, 1892, a resident of Black River township, and held and now holds the…
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Controversy without action, heard before Bryan, I, at _Term, 1894, of Cumberland Superior Court, upon facts agreed as follows: “ 1. That H. L. Hall is and was on the 1st day of June, 1892, administrator of D. M. McDonald, and as such had in his hands $5,172 on June 1st, 1892, the same being deposited in the Bank of Fayetteville, Fayetteville, N. 0. “ 2. That H. L. Hall is and was, on the 1st day of June, 1892, a resident of Black River township, and held and now holds the office of Register of Deeds of Cumberland County, with office at Fayetteville, N. C., and as such Register of Deeds spends…
1Opinion of the Court
Avery, J.:
As a general rule, personal property is taxable at the domicile of the owner, mobilia sequantur personam being usually the governing maxim. 25 Am. and Eng. Enc., p. 133; Cooley on Taxation, 322-369. The Legislature, in the absence of constitutional restrictions upon its powers, is authorized to regulate taxation by imposing its burdens upon bank stock, money or solvent credits either at the domicile of the owner, which is the constructive situs, or where such property is actually situated. Moore v. Commissioners, 80 N. C., 154; Winston v. Taylor, 99 N. C., 210; 25 Am. and Eng. Enc.,…
2Cases cited3 opinions
- Richmond v. Town of ReidsvilleSupreme Court of North Carolina · 1891
- Board of Commissioners v. TaylorSupreme Court of North Carolina · 1888
- Moore v. . Com'rs of FayettevilleSupreme Court of North Carolina · 1879
3Cited by4 opinions
- City of Dallas v. Texas Prudential Insurance Co.Texas Supreme Court · 1956
- Town of Roanoke Rapids v. PattersonSupreme Court of North Carolina · 1922
- Armstrong v. Stedman.Supreme Court of North Carolina · 1902
- Canada Life Assurance Co. v. Valentine, Court of Common Pleas of Ohio, Franklin County, Civil Division1921