Town of Andrews v. Clay County

Section 5 of Article Y of the Constitution of North Carolina, adopted by the people of this State in 1868, is as follows:

“Property Exempt from Taxation. Property belonging to the State or to municipal corporations, shall be exempt from taxation.

“The General Assembly may exempt cemeteries, and property held for educational, scientific, literary, charitable or religious purposes; also wearing apparel, arms for muster, household and kitchen furniture, the mechanical and agricultural implements of mechanics and farmers; libraries, and scientific instruments, or any other personal property, to a…