Wilmington Railway Bridge Co. v. Board of Commissioners
Supreme Court of North Carolina
Petition, for relief from taxation, heard upon appeal, by his honor, Judge Russell, at Chambers, in the county of New ITanover, the 29th day of May, 1874. The plaintiff', a corporation organized under an Ordinance of the Convention of 1866, amended by an Act of the General Assembly, ratified the 28th day of February, 1867, petitions the Board of Commissioners of New Hanover county, to be relieved from certain taxes: alleging that the line of railroad held by the corporation…
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Petition, for relief from taxation, heard upon appeal, by his honor, Judge Russell, at Chambers, in the county of New ITanover, the 29th day of May, 1874. The plaintiff', a corporation organized under an Ordinance of the Convention of 1866, amended by an Act of the General Assembly, ratified the 28th day of February, 1867, petitions the Board of Commissioners of New Hanover county, to be relieved from certain taxes: alleging that the line of railroad held by the corporation extends from the eastern side of the north eastern branch of the Cape Fear river, across said branch and the strip of…
1Opinion of the Court
The question in this case we conceive to be substantially the same with that decided in the Wilmington, Columbia and Augusta R. R. Co. v.Commissioners of Brunswick.
We do not think it was desired that we should pass on the liabilities to the payment of the tax as between the Bridge Company and its lessees, the railroad companies. We conceive the question intended to be presented to be, whether the tax levied under a valuation of the franchise of the Bridge Company under the act of 1871-'72, chap. 115, by the Governor and his associates exempts the Bridge Company from taxation upon its real…
2Cited by2 opinions
- Kyle v. . CommissionersSupreme Court of North Carolina · 1876
- Seaboard Air Line Railroad v. Atlantic Coast Line RailroadSupreme Court of North Carolina · 1954