Opinion

County of Mecklenburg v. Piedmont Fire Insurance

  • 210 N.C. 171
  • 185 S.E. 654
  • 1936 N.C. LEXIS 48
Court
Supreme Court of North Carolina
Filed
May 20, 1936
Status
Published
Author
Devin
On the bench
Clarkson, Devin
Cited by
3 cases
Authority
More cited than 11.8%

The opinion

Devin, J.,

concurs in the result reached by the Court that school bonds of the city of Winston-Salem in the hands of an investor residing in Mecklenburg County may not he locally assessed for taxation, but regards the citation of Benson v. Johnston County, 209 N. C., 751 , as unnecessary to this conclusion. In that case it was held that certain real property belonging to a municipal corporation was not exempt from taxation. Here, upon a different ground a different result is reached.

The writer, in his dissent in the Benson case, supra, expressed his view that the positive and unmistakable language of the Constitution, Art. V, see. 5, which declares that “property belonging to the State or to a municipal corporation shall be exempt from taxation,” may not be amended or qualified by judicial construction.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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