Pullen v. Board of Commissioners
Supreme Court of North Carolina
This was a controversy without action submitted to his Honor Judge Watts, Judge, of the 6th Judicial District, at Fall Term, 1872, of Wake Superior Court, under the 315th section of the C. C. P. The following is a statement ‘of the controversy and the decision of the Judge upon it : Certain resident citizens of the city of Raleigh, who are tax-payers, being advised that they are not subject to be taxed on account of debts and securities for money held by them, and lately…
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This was a controversy without action submitted to his Honor Judge Watts, Judge, of the 6th Judicial District, at Fall Term, 1872, of Wake Superior Court, under the 315th section of the C. C. P. The following is a statement ‘of the controversy and the decision of the Judge upon it : Certain resident citizens of the city of Raleigh, who are tax-payers, being advised that they are not subject to be taxed on account of debts and securities for money held by them, and lately demanded of them, for the year 1872, having proposed to the Board of Commissioners of said city to make up and refer the…
1Opinion of the CourtPearson, C. J.
The power of the city authorities to tax ■debts and securities for money held by the citizens, depends upon the charter.
That instrument enumerates, nominatim, the subjects of taxation, eight in number, beginning with real estate, situate in the city, and ending with encroachments on the streets, by porches, &c., but no one of these eight specifications uses any word which, by the utmost stress of construction, can be made to embrace “ debts and securities for money.”
The word “ property,” about which so much was said on the argument, is not used in that enumeration of the subjects of taxation.…
Also in this document: Per curiam.
2Cited by9 opinions
- Boyd v. SelmaSupreme Court of Alabama · 1892
- State v. . BeanSupreme Court of North Carolina · 1884
- City of Charlotte v. BrownSupreme Court of North Carolina · 1914
- Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
- Wilson v. . Board of Aldermen of CharlotteSupreme Court of North Carolina · 1876
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