Parker v. Board of Commissioners
Supreme Court of North Carolina
Revenue, State and County — Constitution, School Fund — Liquor Dealers — County Government —Taxation. ■ This was a civil action, tried before Graves, J., at January Term, 1889, of Wayne Superior Court. This action began in the Court of a Justice of the Peace to recover the sum of $65, paid by and collected from the plaintiff as taxes in July of 1888, which, he alleges, were invalid, and as allowed by the statute.
Read the full summary
Revenue, State and County — Constitution, School Fund — Liquor Dealers — County Government —Taxation. ■ This was a civil action, tried before Graves, J., at January Term, 1889, of Wayne Superior Court. This action began in the Court of a Justice of the Peace to recover the sum of $65, paid by and collected from the plaintiff as taxes in July of 1888, which, he alleges, were invalid, and as allowed by the statute. (Acts 1887, ch. 137,. § 84). The following is so much of the case stated for this Court on appeal as it is uecessary to report:— 1. The county levy for the said year for said county…
1Opinion of the CourtMerrimon, J.
— after stating the case: The statute (Acts 1887, ch. 135), entitled “An act to raise revenue,” prescribed and designated particularly tax to be levied and collected annualty, while it continued in force, for purposes of the State — not for county purposes as such; it did not in effect, nor did it purport to raise county revenue. While, no doubt, the Legislature may, in its discretion, provide for raising county revenue in appropriate ways, the general statutory provisions in respect to counties (The Code, chapters 17 and 18) contemplate and intend that the County Commissioners, with the…
2Cited by4 opinions
- State Ex Rel. Tillery v. CandlerSupreme Court of North Carolina · 1896
- Parker v. Commissioners of Johnston CountySupreme Court of North Carolina · 1919
- County Board of Education v. County of WakeSupreme Court of North Carolina · 1914
- Parker v. Commissioners of Johnston CountySupreme Court of North Carolina · 1919