# Berrier v. Board of Commissioners

> Supreme Court of North Carolina · December 5, 1923 · 186 N.C. 564

URL: https://www.frixlaw.com/law-library/cases/3653403

## Case

- **Full name:** V. A. Berrier v. Board of Commissioners of Davidson County.
- **Court:** Supreme Court of North Carolina
- **Decided:** December 5, 1923
- **Citations:** 186 N.C. 564; 120 S.E. 328; 1923 N.C. LEXIS 299
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Adaais
- **Judges:** Adaais
- **Cited by:** 9 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3653403

## Opinion text

Adaais, J.
Tbe act by wbicb tbe Legislature repealed tbe special tax voted in tbe consolidated district was ratified on 2 March, 1923, and on 9 March, during tbe February term, bis Honor signed tbe judgment in
Evans v'. Comrs.
in accordance with tbe opinion of this Court as reported in 184 N. C., 328 ; but at that time tbe abolition of tbe tax bad not been brought to bis attention. Tbe plaintiff insists that tbe General Assembly bad no legal right to abolish or repeal tbe special tax, and that tbe county board of education abused its discretion in forming tbe consolidated district. Neither position can be maintained. ¥e discover no evidence whatever of an abuse of discretion, and tbe power to levy or repeal a tax is peculiarly a legislative function.
His Honor’s judgment in tbe
Evans case
must be construed as applicable to tbe facts disclosed by tbe record, and not as concluding' tbe defendant after tbe repeal of tbe tax. Whether tbe plaintiff is not concluded by Judge Stack’s judgment refusing bis application for a restraining order we need not decide.
Tbe judgment rendered by Judge Shaw is
Affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3653403. Public record. Not legal advice.