Legal Opinion

Vaughan v. Town of Murfreesboro

Supreme Court of North Carolina

Decided February 5, 1887PublishedCited by 5 opinions

This was a CONTROVERSY without ACTION, submitted to Shipp, Judge, at Fall Term, 1886, of Hertford Superior -Court. In the amended charter of the town of Murfreesboro, passed b)»- the General Assembly at its session in 1885, is ■contained the following provision: '• That the board of commissioners shall have power annually to levy a tax upon all persons and property within the town subject to taxation for •county purposes under the general laws of the State for the year in…

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This was a CONTROVERSY without ACTION, submitted to Shipp, Judge, at Fall Term, 1886, of Hertford Superior -Court. In the amended charter of the town of Murfreesboro, passed b)»- the General Assembly at its session in 1885, is ■contained the following provision: '• That the board of commissioners shall have power annually to levy a tax upon all persons and property within the town subject to taxation for •county purposes under the general laws of the State for the year in which said taxes are levied: Provided, the tax shall in no case exceed twenty-five cents on the one hundred dollars’…

1Opinion of the Court

Smith, C. J.,

(after stating the facts). A very similar controversy sprung up between the tax paying residents and corporate authorities of the city of Raleigh, and was determined in Pullen v. Commissioners, 68 N. C., 451. The charter, as it then existed, authorized the commissioners, in order to raise a fund to meet the expenses of the government of the city, to annually levy and collect taxes: 1st. On real estate in the city in a limited amount; 2d. On taxable polls, limited also in amount, and upon six other enumerated subjects of taxation, in none of which was personal property mentioned.

Bu…

2Cases cited2 opinions

  1. Pullen v. Board of CommissionersSupreme Court of North Carolina · 1873
  2. Hogan v. . Hogan Ex'r .Supreme Court of North Carolina · 1869

3Cited by5 opinions

  1. Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
  2. Cliff v. Seligman & LatzCourt of Appeals for the Sixth Circuit · 1930
  3. Pullen v. . RaleighSupreme Court of North Carolina · 1873
  4. Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
  5. Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890

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