Atlantic & North Carolina Railroad v. City of New Bern
Supreme Court of North Carolina
ActioN tried before Lyon, J., at November Term, 1907, of GRAVEN. Tbis is an action brought by the plaintiff to enjoin the defendants from collecting certain taxes assessed and levied upon plaintiff’s property in the city of New Bern by the tax assessors of said city, and claimed to be in violation of section 5290 of the Revisal, regulating the assessment of railroad property and providing when and how the said assessments shall be made.
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ActioN tried before Lyon, J., at November Term, 1907, of GRAVEN. Tbis is an action brought by the plaintiff to enjoin the defendants from collecting certain taxes assessed and levied upon plaintiff’s property in the city of New Bern by the tax assessors of said city, and claimed to be in violation of section 5290 of the Revisal, regulating the assessment of railroad property and providing when and how the said assessments shall be made. The Judge of the Superior Oourt, by consent, found-all the facts and rendered his judgment enjoining the defendants from collecting the tax. Erom the judgment…
1Opinion of the Court
Bnowif, I.
It was suggested on tbe argument by the learned counsel for defendants that the method provided by law for the ascertainment of the monetary value of railroad property is in conflict with section 3, Article V of the Constitution, which provides that “laws shall be passed taxing by a uniform rule all moneys, credits, etc., and also all real and personal property, according to its true value in money.”
In the absence of any authority cited in support of such contention, we deem it only necessary to notice it briefly in passing. The section of the Constitution in question is mandatory…
2Cases cited3 opinions
- Gatlin v. Town of TarboroSupreme Court of North Carolina · 1878
- Railroad v. OliveSupreme Court of North Carolina · 1906
- Carolina Central Railroad v. McCaskillSupreme Court of North Carolina · 1886
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- Monllor & Boscio, Sucrs., S. en C. v. Sancho BonetSupreme Court of Puerto Rico · 1942
- Ogletree v. WoodwardSupreme Court of Georgia · 1920
- Earnhardt v. Southern Railway Co.Supreme Court of North Carolina · 1911
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