MacE v. . Commissioners
Supreme Court of North Carolina
Constitution — Taxation—Pleading—Statute—Injunction. Civil ACTION pending in Carteret County, and heard upon motion for an injunction before Philips, J., at Chambers in Kinston on the 16th November, 1887, brought by the plaintiff in behalf of himself and all other tax payers, &c., to restrain and prevent the collection of certain taxes which are alleged in the complaint to be in excess of the taxes allowed by the Constitution and laws of the State to be levied for State and…
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Constitution — Taxation—Pleading—Statute—Injunction. Civil ACTION pending in Carteret County, and heard upon motion for an injunction before Philips, J., at Chambers in Kinston on the 16th November, 1887, brought by the plaintiff in behalf of himself and all other tax payers, &c., to restrain and prevent the collection of certain taxes which are alleged in the complaint to be in excess of the taxes allowed by the Constitution and laws of the State to be levied for State and County purposes; and it is further so alleged that such taxes in excess were “ levied for an illegal or unauthorized…
1Opinion of the Court
íMebrimoN, J.
The tax levy complained of was for the ordinary county purposes of the County of Carteret, and we are unable to distinguish this case from that of the R. & G. Railroad Co. v. Lewis, decided at the present term, in which the statute (Acts 1887, ch. 137, § 84,) is construed and applied, and it is held that an injunction to restrain the collection of taxes cannot be granted except to restrain the collection of taxes “ levied for or assessed for an illegal or unau thorized purpose.” That case is directly in point, and must be decisive of this.
It is alleged in the complaint in general…
2Cited by3 opinions
- Kirkpatrick v. CurrieSupreme Court of North Carolina · 1959
- Ragan v. . DoughtonSupreme Court of North Carolina · 1926
- Blakeslee v. Missouri Pacific Railway Co.Nebraska Supreme Court · 1894