Legal Opinion
Duke Power Co. v. Bowles
Supreme Court of North Carolina
Decided June 4, 1948PublishedCited by 5 opinions
1Opinion of the CourtSeawell, J.
Section 50 of Chapter 37, Private Laws of 1923, confers on the City of Greensboro the power to grant a franchise of the sort concerned in this controversy, and provides that it “shall be subject to a tax by said City in such amount as the council may think to be just” and “in addition to a license tax.”
The plaintiff is operating under a franchise granted under this authority to a predecessor in title. Prior to 1933 the tax rate was advanced from $5,000 to $7,500 for the fiscal year; and in 1947 the city council, by appropriate ordinance, further increased the tax rate to $15,000. There is no…
2Cases cited10 opinions
- Rodgers v. United StatesSupreme Court of the United States · 1902
- School Commissioners v. Board of Aldermen & TreasurerSupreme Court of North Carolina · 1912
- Cecil v. City of High PointSupreme Court of North Carolina · 1914
- Bramham v. City of DurhamSupreme Court of North Carolina · 1916
- Charlotte v. . KavanaughSupreme Court of North Carolina · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re the Assessment of Additional Sales & Use Taxes Against Halifax Paper Co.Supreme Court of North Carolina · 1963
- Bland v. City of WilmingtonSupreme Court of North Carolina · 1971
- Southern Bell Telephone & Telegraph Co. v. ClaytonSupreme Court of North Carolina · 1966
- Proposed Assessment of Additional Franchise Tax for the Taxable Quarters Ended March 31, 1980 v. Carolina Telephone & Telegraph Co.Court of Appeals of North Carolina · 1986
- SECRETARY OF REV. v. Carolina Tel. & Tel. Co.Court of Appeals of North Carolina · 1986