Long v. Commissioners of Richmond County
Supreme Court of North Carolina
Taxation — County Commissioners — Duties and Powers — Contract by County. Injunction, beard at Fall Term, 1876, of Richmond Superior Court, before Funches, J. The complaint and affidavit of the plaintiff, which were hteard before Judge Buxton, at Chambers on the 2 August, 1876, alleged, among other things, that the defendants had made the following levy of taxes for the current year, viz ; Special tax for RaiTRoad purposes ; 30 cents on the $100 «valuation aud 60 cents on…
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Taxation — County Commissioners — Duties and Powers — Contract by County. Injunction, beard at Fall Term, 1876, of Richmond Superior Court, before Funches, J. The complaint and affidavit of the plaintiff, which were hteard before Judge Buxton, at Chambers on the 2 August, 1876, alleged, among other things, that the defendants had made the following levy of taxes for the current year, viz ; Special tax for RaiTRoad purposes ; 30 cents on the $100 «valuation aud 60 cents on the poll. For Countyjpurposes ; 30 cents on the $100 and 60 cents .For Township purposes; 5 cents on the $100 valuation.…
1Opinion of the Court
It is admitted by both parties that the original tax levy was excessive and ultra vires and that the plaintiffs were entitled to have the collection of it enjoined as to the excess.
The prayer of the complaint was to enjoin the collection of that part of the tax which it appeared was intended to pay for certain repairs on the Court House of the County, being 10 cents on the $100 valuation of property and 20 cents on the poll. Buxton, J., granted a restraining order limited to this tax and permitting the collection of the other taxes. Afterwards and before the next term of the Superior Court of…
2Cited by15 opinions
- City of Austin v. CahillTexas Supreme Court · 1905
- Herring v. . DixonSupreme Court of North Carolina · 1898
- R. R. v. . ReidSupreme Court of North Carolina · 1924
- Williams v. Commissioners of Craven CountySupreme Court of North Carolina · 1896
- Board of Education v. Commissioners.Supreme Court of North Carolina · 1904
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