# County of Mecklenburg v. Piedmont Fire Insurance

> Supreme Court of North Carolina · May 20, 1936 · 210 N.C. 171

URL: https://www.frixlaw.com/law-library/cases/9811259

## Case

- **Full name:** County of Mecklenburg and the Board of County Commissioners for Mecklenburg County v. Piedmont Fire Insurance Company, a Corporation.
- **Court:** Supreme Court of North Carolina
- **Decided:** May 20, 1936
- **Citations:** 210 N.C. 171; 185 S.E. 654; 1936 N.C. LEXIS 48
- **Precedential status:** Published
- **Opinion:** Concurrence by Devin
- **Judges:** Clarkson, Devin
- **Cited by:** 3 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/9811259

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9811259. Public record. Not legal advice.