Wiley v. Commissioners of Salisbury
Supreme Court of North Carolina
This was a controversy without action submitted upon a case agreed under section 567 of The Code, heard before Mdver, J., at Chambers at the February Term, 1892, of Rowan Superior Court. The Court gave judgment for the defendant, and the plaintiff appealed.
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This was a controversy without action submitted upon a case agreed under section 567 of The Code, heard before Mdver, J., at Chambers at the February Term, 1892, of Rowan Superior Court. The Court gave judgment for the defendant, and the plaintiff appealed. The following are the material facts: 1. The plaintiff is a resident of the town of Salisbury, and has been for many years, and is the owner of four hundred (400) shares of the capital stock of the Salisbury Cotton Mills, of the par value of one hundred dollars per share. 2. The said Salisbury Cotton Mills is a corporation duly ■created…
1Opinion of the Court
Burwell, J.:
The Constitution (Article VII, § 9) provides that all taxes levied by any county, city, town or township shall be uniform and ad valorem upon all property in the same and (Article V, § 3) that laws shall be passed taxing by a uniform rule all moneys, credits, investment in bonds, stocks,, joint stock companies or otherwise, and also all real and personal property, according to its true value in money.
These provisions of the organic law have been often construed by this Court, and from the decisions the following-principle -of taxation in this State may be considered as now firmly…
2Cases cited5 opinions
- Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
- Cobb v. Corp. of Elizabeth CitySupreme Court of North Carolina · 1876
- Kyle v. . CommissionersSupreme Court of North Carolina · 1876
- Buie v. Commissioners of FayettevilleSupreme Court of North Carolina · 1878
- Covington v. Town of RockinghamSupreme Court of North Carolina · 1885
3Cited by11 opinions
- Person v. . WattsSupreme Court of North Carolina · 1922
- Person v. Board of State Tax CommissionersSupreme Court of North Carolina · 1922
- Jamison v. City of CharlotteSupreme Court of North Carolina · 1954
- Board of Commissioners v. Blackwell Durham Tobacco Co.Supreme Court of North Carolina · 1895
- Pocomoke Guano Co. v. BiddleSupreme Court of North Carolina · 1912
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