Atlantic Coast Line Railroad v. Duplin County

It must be conceded that on the face of the tax records of Duplin County for the years 1941 and 1942 as they existed when these actions were instituted, and so remained until the 3rd day of December, 1945, nearly three and a half years after the first of these actions was instituted, and nearly two and a half years after the second, the excessiveness of the levy of seven cents for “poor, etc.,” was patent. R. R. v. Cumberland County, 223 N. C., 750, 28 S. E. (2d), 238; R. R. v. Beaufort County, 224 N. C., 115, 29 S. E. (2d), 201, and cases cited there.

Tbe same is apparent even in the answers…