Atlantic Coast Line Railroad v. Lenoir County

The minutes entered of record at a meeting of the board of commissioners on 6 August, 1928, recited the levy of a tax of twenty- three cents on property valued, at one hundred dollars. The plaintiff contends that this levy is in conflict with the constitutional provision that the total of the State and county tax on property shall not exceed fifteen cents except when the county property tax is levied for a special purpose and with the special approval of the General Assembly. Constitution, Art. Y, sec. 6. The defendants say that a county tax of only fifteen cents was levied, the remainder of…