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Decision on Tax Exemption for Branch Railroads in North Carolina
The court rules that the Halifax to Kinston branch and other branch roads do not share the main line’s perpetual tax exemption. It holds that taxation powers cannot be surrendered by charter and that exemptions must be explicit and limited. The ruling discusses precedent from the United States Supreme Court and state constitutional limits, and notes related arrests in Union County involving revenue collectors.
MENTIONED IN THIS ARTICLE
Wilmingon
Mit
Halifax
Kinston
Aintiff Company
States Supreme Court
Wilmington and Weldon Ilyood Co
Reid
Supra
Arailroad
Lon
Ueder
Lis
Rouse
Wall
Bargin
Court of Equity
Vaast
N.o
Mott
Railroad
St.ank
Debolt
Olio
Iwup
Bank
Parker Redfield
Mott Vs. Railroad
Iran
Brewster
Knoop
Unitd States Supreme Court
And
Espetha
Chase, C. J
Miller Field, Jr
Washington
Dartmouth College
Supreme Court of the United States
Justice Field
Delaware
Justice Swayne
Farrington
Tennessee
Tan Life Insurance Comy
Tay Sovereignty
Faer Cc. J
Ohio
Nntion
Thomas
Marshall
U.S . Gray
Delaware Railroad
Justice
Purt
Stat
Billings
Wilmington
Roanoke River
Plain Sovereignty
Neve
Tiff
Hiaifar
Luc Miles
Wilmingtonm
Raleigh
Bhus
Fair
Wimmo
Os Point
Roanoke
Mes
Capitz
Wasifax
Halifax & Weldon
Weldon
Wilmton
Charleston
Wilmington & Weldon Railroad Co
Pearson
C.J
U.S. Supreme Court
Saas
Uch
Scovill
Thayer
U. S
Morawitz
Morgan
U.S
Jaopal
Neak
Plainff Company
B. & O. Railroad Co
Gaines
Fairfax
Wright
Guffey
Wilson
Dennis
Erlor
J. W. Hasty
George Stegall
Frank Pierce
Will Benton
Weer
Beaver Dam
Union County
Holt
South Carolina
Charlotte Chronicle
Chester
County
S. C
Monroe
Greensboro