Taylor v. Braxton County Court

Brannon, President,

(concurring:)

My opinion is, that the two sections, 7 and 8, of Article X of the Constitution have different objects. The object of section 7 is to limit the annual assessment by county authorities to 95 cents per $100 valuation; while section 8 has for its object to limit the power to incur debt and to prescribe the only mode in which debt can be incurred. It does seem to me that when section 7 says that no more taxes shall be assessed in one year than 95 cents on the $100, it means that no more expenditure shall be made than to that extent. It therefore does not mean that…