Barksdale v. Commissioners of Sampson County
Supreme Court of North Carolina
Constitution — Power of County Commissioners to levy Tax for . Schools. Mr. Justice Merrimon dissents from the opinion of the Court. Civil ActioN, tried upon a case agreed by MeKoy, Judge, at October Term, 1885, of the Superior Coart of SAMPSON county. The facts sufficiently appear in the opinion. There was a judgment for the plaintiffs, and the defendants appealed.
1Opinion of the CourtSmith, C. J.
The General Assembly shall levy a capitation tax on every male inhabitant of the State over twenty-one, and under fifty years of age, which shall be equal on each to the tax on property valued at three hundred dollars in cash. The commissioners of the several counties may exempt from capitation tax in special cases, on account of poverty and infirmity, and the State and county capitation tax combined shall never exceed two dollars on the head. Con., Art. V, §1. Each county shall be divided into a convenient number of districts in which one or more public schools shall be maintained at least…
2Cases cited5 opinions
- Brodnax v. GroomSupreme Court of North Carolina · 1870
- French v. . Commissioners of New HanoverSupreme Court of North Carolina · 1876
- Cromartie v. Commissioners of BladenSupreme Court of North Carolina · 1882
- Trull and Brown v. . the Bd. of Com. of Madison Co.Supreme Court of North Carolina · 1875
- F. G. Simmons v. . Thomas G. WilsonSupreme Court of North Carolina · 1872
3Cited by13 opinions
- Herring v. . DixonSupreme Court of North Carolina · 1898
- Collie v. Commissioners of Franklin CountySupreme Court of North Carolina · 1907
- Southern Railway Co. v. Board of CommissionersSupreme Court of North Carolina · 1908
- State Ex Rel. County Board of Education v. Commissioners of Currituck CountySupreme Court of North Carolina · 1890
- Board of Education v. Commissioners of BladenSupreme Court of North Carolina · 1893
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