Legal Opinion

Haughton v. Commissioners of Jones County

Supreme Court of North Carolina

Decided January 5, 1874PublishedCited by 3 opinions

Civil ACTION, to enjoin defendants from levying certain ’taxes, heard before his Honor, Judge Clarice at Spring Term, .1873, of Jones Superior Court. Upon the application of the plaintiff, Judge Watts, at •Chambers, granted an injunction against the defendants, restraining them from levying more taxes than two dollars on the poll, and two dollars on the three hundred dollars worth of .real estate.

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Civil ACTION, to enjoin defendants from levying certain ’taxes, heard before his Honor, Judge Clarice at Spring Term, .1873, of Jones Superior Court. Upon the application of the plaintiff, Judge Watts, at •Chambers, granted an injunction against the defendants, restraining them from levying more taxes than two dollars on the poll, and two dollars on the three hundred dollars worth of .real estate. At Spring Term, 1873, the case coming up, upon the complaint, answer and proofs, the Court found the following facts: That the defendants, levied for the year 1872, for county •purposes, a tax of…

1Opinion of the CourtReade, J.

It is true, as contended for by the plaintiff, that, as a general rule, the County Commissioners cannot levy for county purposes, a tax more than double the State tax. Con., Art, Y., sec. 7. But that provision was not intended to apply to taxes laid to pay debts existing at the time of the adoption of the Constitution. And if it had been so intended, it would have been in conflict with the Constitution of the United States, as impairing the obligation of contracts. Street v. Commissioners of Craven County, at this term. Simmons v. Wilson, 66 N. C. R,, 336; University Railroad v. Holden, 63 N.…

2Cases cited1 opinion

  1. F. G. Simmons v. . Thomas G. WilsonSupreme Court of North Carolina · 1872

3Cited by3 opinions

  1. Jones v. Commissioners of Person CountySupreme Court of North Carolina · 1890
  2. Southern Railway Co. v. Board of CommissionersSupreme Court of North Carolina · 1908
  3. Clifton v. . WynneSupreme Court of North Carolina · 1879

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