Haughton v. Commissioners of Jones County

70 N.C. 466

• Court: Supreme Court of North Carolina
• Decided: January 5, 1874
• Status: Published

Opinion

Reade, J.

It is true, as contended for by the plaintiff, that, as a general rule, the County Commissioners cannot levy for county purposes, a tax more than double the State tax. Con., Art, Y., sec. 7. But that provision was not intended to apply to taxes laid to pay debts existing at the time of the adoption of the Constitution. And if it had been so intended, it would have been in conflict with the Constitution of the United States, as impairing the obligation of contracts. Street v. Commissioners of Craven County, at this term. Simmons v. Wilson, 66 N. C. R,, 336; University Railroad v. Holden, 63 N. C. R., 410.

The excess of taxation complained of in the case before us, was to pay debts existing piior to-the adoption of the Constitution, and therefore were properly levied.

The tax levied to build a bridge, &e, in excess of the limit, was sanctioned by a vote of the qualified voters of the county, at an election held for that purpose, and falls under Con., Art. YII., secs. 5 and 7.

For these reasons we think the restraining order was properly vacated and the injunction refused.

We have not overlooked the fact that the complaint does not 'allege the probability of irreparable injury or the insolvency of the defendants.

Nor the fact alleged in the answer that every other tax payer in the county has paid his taxes except the plaintiff.

There is no error. This will be certified.

Pee CukiaM. Judgment affirmed.