Legal Opinion

Covington v. Town of Rockingham

Supreme Court of North Carolina

Decided October 5, 1885PublishedCited by 5 opinions

Corporation, Municipal — Taxation—Injunction—Assessment. This was an application for an Injunction to forbid the collection of taxes in the town of Rockingham, heard by Mao'Rne, Judge, and who found the following facts : 1. The town of Rockingham was incorporated by chapter 51 of 'the private acts of the General Assembly of 1872-73, and its limits extended by chapter 83 of the private acts of 1873-74, the latter act dated February 12th, 1874. 2. By section 10 of chapter 106…

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Corporation, Municipal — Taxation—Injunction—Assessment. This was an application for an Injunction to forbid the collection of taxes in the town of Rockingham, heard by Mao'Rne, Judge, and who found the following facts : 1. The town of Rockingham was incorporated by chapter 51 of 'the private acts of the General Assembly of 1872-73, and its limits extended by chapter 83 of the private acts of 1873-74, the latter act dated February 12th, 1874. 2. By section 10 of chapter 106 of the private acts of 1873-’74, ratified the 14th of February, 1874, an act to incorporate the Pee Dee Manufacturing…

1Opinion of the CourtMerrimon, J.

The defendant is a municipal corporation, created by statute (Private Acts, 1872-73, cb. 51), and by §1 thereof, it is provided “that it shall be subject to all the provisions contained in the one hundred and eleventh chapter of the Revised Code” (The Code, ch. 62). The last mentioned chapter contains the general statutory provisions and regulations of this State in respect to towns and cities, except as the same may be changed or modified by particular statutes, applying to particular towns and cities. The thirteenth section thereof, (The Code, §3800), prescribes and defines the powers of…

2Cases cited3 opinions

  1. Hersey v. Board of SupervisorsWisconsin Supreme Court · 1862
  2. Kyle v. . CommissionersSupreme Court of North Carolina · 1876
  3. London v. City of WilmingtonSupreme Court of North Carolina · 1878

3Cited by5 opinions

  1. Wilson v. GreenSupreme Court of North Carolina · 1904
  2. Howell v. HowellSupreme Court of North Carolina · 1909
  3. Wiley v. Commissioners of SalisburySupreme Court of North Carolina · 1892
  4. Howell v. . HowellSupreme Court of North Carolina · 1909
  5. State ex rel. Ross v. KellySupreme Court of South Carolina · 1895

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