Atlantic Coast Line Railroad v. Cumberland County

Concededly five cents of the seventeen cents tax levy for the year 1942 made by defendant Cumberland County for poor fund or poor relief is valid under C. S., 1297 (8%), R. R. v, Lenoir County, 200 N. C., 494, 157 S. E., 610. The question is whether upon the facts of this case the remaining twelve cents of such levy is valid. The ruling of the court below in holding it to be invalid accords with our view.

The Constitution, Article Y, section 6, provides in part that: “The total of the State and county tax on property shall not exceed fifteen cents on the one hundred dollars valuation of…