Town of Warrenton v. Warren County

I agree witb the result, to wit, that a hotel owned and rented by a town is subject to taxation by the county in which it is located, but I do not agree with the theory and reasoning of the majority opinion. (1) In my opinion, the first sentence of Art. V, sec. 5, N. C. Constitution: “Property belonging to the State, or to municipal corporations, shall be exempt from taxation” — should be so interpreted that it applies alike to the property of the State and of municipal corporations. The most recent cases stated two disparate rules. See Benson v. Johnston County, 209 N..C., 751 (municipal…