F. G. Simmons v. . Thomas G. Wilson

66 N.C. 336

Opinion

ItoDMAN, J.

We think think the Commissioners liad no right to exceed the double of the State tax, except:

1. To pay debts of the County legally contracted prior to the adoption of the present State Constitution. There do not appear to be any of these.

2. When tbe tax is for a special purpose and lias been allowed by an Act of the Legislature. Some of tbe taxes here were levied under an Act which has since been repealed. If the tax was not collected before the repeal, it cannot be collected after-wards.

The judgment below should have continued the injunction as to the excess of the tax over the double of the State tax. The case is remanded to be proceeded in according to law.

Let the opinion be certified Each party will pay his own ■costs

Pi«K CURIAM, Judgment reversed.