Legal Opinion

Railroad v. . Beaufort County

Supreme Court of North Carolina

Decided March 8, 1944PublishedCited by 3 opinions

1Opinion of the Court

Civil action for recovery of ad valorem taxes alleged to have been assessed illegally by defendant Beaufort County, and paid under protest by plaintiff.

Plaintiff in its complaint alleges, summarily stated, these facts:

I. That defendant Beaufort County levied ad valorem taxes for the year 1942 at the rate of $1.27 on the one hundred dollars property valuation for these purposes and at these rates: (a) For general county fund — fifteen cents; (b) for public health fund — three cents; (c) for public welfare fund — eight cents; (d) for old age assistance fund — three and a half cents; (e) for aid…

2Cases cited2 opinions

  1. Atlantic Coast Line Railroad v. Lenoir CountySupreme Court of North Carolina · 1931
  2. Atlantic Coast Line Railroad v. Cumberland CountySupreme Court of North Carolina · 1943

3Cited by3 opinions

  1. Plemmer v. MatthewsonSupreme Court of North Carolina · 1972
  2. Atlantic Coast Line Railroad v. Duplin CountySupreme Court of North Carolina · 1946
  3. State Board of Public Welfare v. Board of CommissionersSupreme Court of North Carolina · 1964

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