# Puitt v. Commissioners of Gaston County

> Supreme Court of North Carolina · February 5, 1886 · 94 N.C. 709

URL: https://www.frixlaw.com/law-library/cases/9811693

## Case

- **Full name:** [Fn] J. C. Puitt, Eli Pasour and Others v. Commissioners of Gaston County.
- **Court:** Supreme Court of North Carolina
- **Decided:** February 5, 1886
- **Citations:** 94 N.C. 709
- **Precedential status:** Published
- **Opinion:** Concurrence by MerrtmoN
- **Judges:** Smith, Merrtmon
- **Cited by:** 26 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/9811693

## Opinion text

MerrtmoN, J.,
concurring. I concur in the judgment of the Court, upon the ground that the defendants failed to observe the requirements of the statute, (Acts 1871-72, ch. 46); but I do not concur in so much of the opinion of the Court; as declares the statute, (Acts 1883, ch. 148, §§1, 2; The Code, §§2594, 2595), imperative and void. I am of opinion, that the latter *720 statute authorizes in effect a local assessment, and does not prescribe a public tax, in the sense of the Constitution, and that local assessments are not necessarily confined to particular real property to be affected by them favorably, in contemplation of law.
Error. Reversed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9811693. Public record. Not legal advice.