*1 748 IN THE SHPEEME COUNT. City
Wilson and others o. The Board of Aldermen of the of Charlotte. JOSEPH WILSON others v. THE BOARD OF OF ALDERMEN
THE OF CITY CHARLOTTE. Charlotte, The Board of City Aldermen under the amendments of Assembly to the charter of said city, passed by the General 25tli 1873, of January, levy bonds, has the an ad valoremtax on the solvent credits stock in incorporated companies held and owned by the resident city, citizens of said and also tax their in- several comes. IY,
Said of 7, Board Aldermen is not of prohibited sec. Art. Constitution, city, levying on the taxable of submitting without qualified city, same voters of said the purpose paying city expenses government, and paying the interest on certain bonds heretofore issued to such necessary expenses. Nor do 34 and 25 of the charter said secs. city prohibit levying such tax. (.Broadnax 244; v. Gommiitee, Groom. N. C. v. Rep Mitchell School 400; C. Rep. 71 N. v. Paleigh, Pullen Gormnissioners 68 N. Rep. C. 451; Lilly Gainberland, 300; v. Gormnissioners Rep. N. C. P-ippen Ellison, v. 12 Ired. cited and approved.) dissenting.) J. Bynum,
Tiiis was a Contboveesy, submitted without action, to his Sohenok, Honor at the Judge Term, 1875, of the Spring Su- Court of perior and determined MeokleNbubg county, facts: following Certain citizens and residents of the persons, Char lotte, who are tax advised that payers, are not being to be taxed on account of debts and subject securities for held them, and demanded for lately year to the Board of Aldermen of having proposed said submit the matter in without controvers}r, action, case said H. Wilson himself agreed Joseph representing —the other citizens of said from whom the said tax has been demanded, on one and the Board of Aldermen part, Charlotte, on the submit the part, contro tlie on statement facts. versy following TEEM, JANUAEY of Charlotte. of Aldermen of and others The Board
Wilson *2 in the Charlotte, of Aldermen of the Board of city I. The an ordinance levying of the year, passed early part That the said 1874. by for the taxes for year, city purposes, as follows: ordinance, it enacted section of said 6th “ tax of be an valorem seventy-five (75) shall ad There valuation of the assessed hundred dollars cents on one (100) the like the and within city; all and of real personal property invest- bonds, all stock or other real value of tax the upon railroads other banks, National, State private, ments cash on hand and a like tax on companies; incorporated that he or however, credits, solvent provided, and on deposit, the of debts him, from the amount deduct owing residue shall be liable him, and the amount owing taxation.” a tax of one dollar shall'be There upon
“Section 17th. the amount of net income dollars, hundred one upon every in- The net not hereinbefore taxed. sources, from derived income, from estimated, shall be by deducting gross come other of rent for the use taxes; 2d, buildings property, 1st, and in the business incumbrances on property, or interest on re- usual or derived; 3d, income is ordinary from which derived; 4th, the income is from which of the building, pairs him- that of labor, tax-payer or value (except cost in- other food, material, necessary expense raw self,) to- derived, income is which the business, cident to of family, with supporting expenses gether one thousand dollars.” in no exceed instance, shall, which there levied, to the taxes above In addition 8th. Section onq on per cent., of one (¿) quarter shall be specific in the as described real and preceding- personal property, on the bonds of the interest for the section, paying purpose Fund, constitute Sinking pursuance to. of Charlotte.” charter of sec. city have the taxes assessed and others That said Wilson paid with said their exception property, IN THE SUPREME COURT. op City op Aldermen Wilson and others The Board their assessed solvent stocks and on credits, hand.
II. That the terms of the last mentioned ordinance, were to make on required tax-payers returns, oath, Clerk and Treasurer of all property, of taxation embraced within the subjects tire provisions ordinance, said owned said tax-payers respectively, on the 1st 1874; and of day in- Febrnary, respective comes received them fiscal during year immediately 1st the said day February, 1874, said re- preceding turn was to made within after the 1st required thirty days June, day
III. on the 1st of That said 1874, the said day February, H. Wilson owned solvent credits to the amount of Joseph thousand hundred and dollars, thirty-eight eight seventy-five and bank stock to the amount of nine thousand dollars. That his net for said fiscal income was six hundred and fifteen year, dollars ($615).
IY. That the debt of of Charlotte is about city forty- dollars, five thousand (45,000) thousand of which twenty-five is admitted to be of bonds issued said legal, consisting by city, in in to law. That addition said conformity thereto, has city contracted other which have debts, increased from gradually to from the of year year, to adoption present Constitution, to year thousand amounting twenty-four (24,000) of dollars, three thousand nine consisting hundred and thirty- dollars, two due notes to (3,932) the different by banks of the Charlotte, of borrowed and city expended defray- ing expenses city also six government; thou- sand hundred and two to eighty-eight (6,288) dollars, due dif- ferent notes them, to persons, upon to given real damages estate, the streets of arising widening which city, *4 done, and said taxes. this was the That accordingly Joseph assessed on the said solvent H. Wilson was bank credits, of the sum three hundred and income, and stock sixty-five was cents, and which sum dollars duly twenty-one (365.21,) of and thereof refused. him, demanded payment Charlotte, the of -with the amendments charter of The city revenue, as and ordinances for herein- the thereto, raising it out, is made a of the case but which set before part agreed, to notice. farther is unnecessary of said
If court the solvent the should opinion, and incomes of taxation credits, bank stocks subjects IN THE SUPEEME COUNT. Wilson and others The Board of Aldeiimev of of Charlotte. the Board of Aldermen of said Charlotte, of and the city tax tlms levied said of Board Aldermen is then legal, tois be rendered said Board. on the If, judgment hand, the court should be of that said opinion, property not of taxation said Board of subject and Aldermen, that the tax thus levied is is to be en- illegal, judgment for the tered plaintiff. Honor,
His of with defendant, being opinion rendered to as wit: tollows, jndgment of this facts case are : raise two agreed, questions
First. Whether or of under Charlotte, amended, charter as has to a tax present levy Y, mentioned Art. sec. of3, the Constitution, credits, solvent &c. bond, &c., This including depends upon the construction sec. of the amendment to the charter, 25th dated : reads follow's January, “ tax shall That said be levied on all real and persona] prop- licences and other trades, erty, subjects taxation, as pro- of Art. Y of the vided sec. State Constitution.” For authorities tax to debts and securities powder the charter. Pullen v. Commissioners money, depends 68 N. On C. the court is lialeigh, Bep., point, “ that other taxation,” means opinion, subjects prop- ” “ taxation, and that the word refers erty provided subject taxation; is, to the rules must be uni governing ” &c., credits, form as to its true value, as according That, real and therefore, personal property. credits, debts, has the tax solvent &c., Charlotte are liable to this tax. that the plaintiff’s the tax sec. Second. Whether levied under 8 of the city constitutional. The section is as follows: ordinance above there shall levied, “In taxes addition specific cent, on all real of one of one quarter per personal in the for the section, as described preceeding pur- property, the bonds of the interest on city; paying pose *5 JANUABY TEEM, 1876. The Board
Wilson others oe Aldermen oe the oe Charlotte. (cid:127)constitute a in fund, of sec. charter of sinking pursuance of Charlotte.” city ” “ The case that shows bonds alluded are to, by legal, “ it is which we admitted that debts,” are old presume they and their not controverted. The validity thousand twenty “ dollars of deficiencies do not to be (20,000) appear floating as defined Justice debts,” by Weinstein Oity of ByNum, N. C. JJewbern, 537; and wrethink the Bep., presumption from the facts law, stated, is, are not. The court is therefore of that the tax levied opinion, being “ on interest old debts,” debts inad- by occurring vertence, or unexpected contingency, year year, valid and constitutional.
His Honor, the reasons stated, in favor gave judgment of defendant. From this judgment plaintiffs appealed. (&
Shipp Bailey, appellants.
Jones <£ contra. Johnston,
BodmaN, J. Two important questions this presented case:
1. Have the authorities of the corporate Charlotte the bonds, solvent credits and stocks of right incor- to the porated who companies resides belonging plaintiff, within the and also income % his
2. Have and collect taxes for all levy they right stated in the case unless purposes vote of agreed, ? voters qualified 1. As to the is admitted question: that a first has no corporation collect municipal lay taxes such unless expressly impliedly law, given by either is, charter, some In law. general case the amendment to the charter, ratified January 25th, 1872, does undertake to give city, taxes levy on real trades, licenses, personal property, *6 THE COURT. IN SUPREME City Board Aldermen or the or Charlotte. son and others The
Wit 3, in the Slate taxation, Y, as Art. sec. provided subjects of men- . of taxation there tlie Constitution.” Among subjects stock,” in and tioned, credits, investments bonds “moneys, has the that far as can it, So Legislature give tax But it is for the to &c. contended bonds, plaintiff, power to 25th, 9, act of is sec. 1872, contrary that January “ All as follows: Constitution, of the which reads YU, Art. shall levied town township, taxes by any county, valorem, ad all in the same, and except uniform property is contended for this Constitution.” It exempted by if his that we understood correctly plaintiff argument, a of the of taxation to contains power municipal action grant increase, which the cannot Legislature corporations, to in it is which the sense which is confined it property, means and excludes used, only tangible property, there &c. bonds, concur with the in this the in- not view of
We do plaintiff section The does Constitution quoted. effect tent for the division of coun- the State into not provide expressly it however, di- In many places, recognizes existing ties. it VII, 3, Art. sec. for the division In provides vision. In sec. Art. ob- 4, VIII, into townships. (which ( counties it Art. under VII,) belongs expressly empowers viously to for the cities, provide organization the Legislature directs This is a direct incorporated villages. grant towns cities, &c. incorporate power Legislature it, carries with im- of such power by necessary The grant cities endow with the usual and neces- the power plication, of an one of undoubt- incidents incorporated city, sary of taxation within it for lawful is to subjects edly lawful purposes. would be in to a
What power respect power im- should if tax, merely incorporate Legislature authorities the usual duties, without on corporate pose TEEM, JANTIABY
Wilson and others Board or Aldermen or the v. The we taxation, need not en- making express provision as there is no instance of that sort. quire, probably cities is not to tax, origin sought in the section of the Constitution 9, sec. Art. quoted, YII), but the Act of the under them, Legislature creating sec. of Art. YIII. purpose given by Sec- of Art. an YII, tion not statute. It does enabling on cities, confer or on the tax, Legislature power *7 them that to Its and intent give power. towas purpose re- strain the an power city by requiring uniformity taxation ad valorem, property notwithstanding any to attempt without possible Legislature give power restraint. The terms of such the section do not to profess a but to what it to power, exist give regidate supposes vir- of a tue act of The legislative incorporation. existence of a tax to in cities is also assumed power clause of sec. 4, Art. YIII which to requires restrict the Legislature power. If the not derived from the entirely charter of in as either or corporation, expressly given, by necessary impli- cannot it be derived cation, elsewhere, for the Constitution nowhere confers this on cities, either expressly necessary implication.
If it is correct, this view be not material for the present whether the word in sec. is “property” 9, purpose, confined or not. For if it to be so it property confined, is a tangible limitation restraint on the and not on taxing power, itself, and it would be to the competent Legislature aon confer city power intangible property otherwise than ad valorem. uniformly however,
We are that the word as opinion here used, is not confined to tangible word property. “property” a technical if one, not such used it has properly every same and definite where precise Its moaning. meaning varies treated of, according subject according the context. THE SUPBEME COUBT. IN or Aldermen The Board v. and others
Wilson sense, embraces which most every tiling general In dominion over. In this sense it is exclusive have man “ of the Declaration of No IT Bights. in section per- used * * * * of his life, deprived pro- liberty ought son law of land.” So in In all sec. but perty at ancient law mode of property, respecting controversies to remain sacred. So in sec. 22. No ought trial by jury to affect the to vote or hold ought right qualification property ” ” “ “ the words lands have In sec. goods office. in action. including things like extensive signification, Ellison, 12 Ired. cited to show that Pipkin that, include bonds, decided &e., word does all his to his wife bequeathed where testator death he sold and the divided, and after her proceeds life, his notes, include notes were not not intend he did <&(?., of sale division. re Any the subjects general usually as to court, the- in the opinion meaning marks facts to tire case, or else referred must be word, can be no doubt There that a Tsuppose, dicta. merely ” to A. would bonds be my property pass bequest *8 v. In Pullen Commissioners Ral the testator. longing in it was held with our conformity C. 68 N. Rep. eigh, aof to tax is derived city that present opinion, charter of in enumera as charter, Baleigh, and its from use the did not word taxation, “pro the subjects ting could include securities word any perty,” tax them. In no Com had Lilly right city money, it 69 N. C. is held that Cumberland, Rep. missioners of credits are solvent property. Y, of Art. the Constitution, sec. 3 that by argued “ an uniform that laws shall be by passed taxing
after saying all real also, “and credits,” &c., says, rule, moneys, per- true value in it to its money;” according sonal property, ” “ as not credits, defined embracing moneys, thereby cannot be drawn. an inference hasty, fairly Such &c. JANUABY TEEM, 1876.
Wi. son and others The Boaed of Aldeemen of the of Chablotte. The intent have seems to been to leave to the Legislature, in taxation for State at credits, &c., purposes, moneys, than face some other their “true value, standard by value in be whereas should money,” always tangible property correct, taxed the latter If this standard. construction and the words in Art. include sect. 9 of YII property,” bonds, cities, then when tamed must be taxed &e., these, ad in valorem, that to their true value is, money,” “according are not to be. State although they required purposes, Ve think that authorities had under the city right, amendment to the of the bonds, &c., to tax the charter, plain- tiff, also his is no that the income. There suggestion than ad bonds, are taxed valorem. &c., otherwise uniformly 2. As to the for which the second question: purposes taxes of are are to the interest and laid, complained pay prin- in at least, certain debts cipal, part owing city. in These described sec. 4 of the case from which agreed, will need be re- copied by Beporter, they None of them to a vote of here. were submitted peated contracted. That the voters of the before being people immaterial. to fund consider them, we proposition rejected contains restriction on the of the If the charter any duties, debts of its usual to contract performance such it is found in sections debt, and to taxes lay that It is these sections argued gave city gov- to incur a not to exceed debt, bonded ernment its would which, $200,000, any pro- purpose opinion, be first mote good provided general object ; vote citizens and re- proviso approved or at least from debt, the city stricts incurring giving notes to secure debt We without such approval. bonds these however, sections relate the issue of think, *9 in aid of and the restriction is railroads, bonds confined It is bonds. which be raised to such may surplus COUNT. THE SUPBEME IN Board Aldermen of Citt o. The and others Wilson tbat be in aid of railroads may applied of its bonds the sale of them. to if the citizens other approve objects, Art. is in sec. on The restriction relied plaintiff of the Constitution: VII shall town,
“No or corporation municipal county, city, nor shall faith loan its debt, credit, or contract any pledge ex same, officers of the be levied collected any any a a unless vote cejpt necessary expenses thereof, voters therein.” qualified majority think natural and of this sec- "We construction proper is, tion extends every part prece- exception a as to debt, to contract as vrell lines, ding prohibition at to read it tax. Ve are not liberty against levying a distinct after the credit, as if there were word period that. The effect of such would after sentence reading began tobe every municipal corporation contracting prohibit and to make debt, without absolutely qualification, and under cir- debt contracted whatever every purpose, un- would be and void. Such cumstances prohibition illegal aof can- The duties city government reasonable. often debts. Officers without contracting not performed must at duties of divers engaged, payable and servants as the case interval monthly, quarterly, fixed daily, some a debt as creates soon The contract for be. emyloyment must re- has been necessarily service performed. .It and if short; however time, for some a debt space main cannot made lawfully be thus corporation the debt illegal, recover it. So of contracts to cannot the creditor und pay, to build a An For work. example, bridge. a certain execute to con- debt, contract prohibition absolute prohibition does end in contract may naturally at all, eveiy tract that the Constitution intended We- cannot a debt. suppose of a and necessary public corporations these great deprive these have which is usual corporations, if usefulness, and which possessed, *10 TERM, JANUARY City y. the of Charlotte. Board of Aldermeii of
wnsoN and others Thh of which admits no existence, very except language that the reve- It must sometimes other happen meaning. the necessary expenses nues for are insufficient the year pay n ofthe for This accidentally purposely may year. happen made contracted, is in and thus a debt succession, several years to be the Such seems annual deficiencies. several up con- of which the debts, of one class the plaintiff origin But if a debt be for tends necessary expenses illegal. a of unlawful, delay it cannot become
lawful origin, Neither which the creditor cannot the debtor to prevent. pay, the is unlawful borrowed can it become because money n original a the and a is creditors, security note given the the in the of In such case lender stands loan. place origi- nal creditor. are for the to,
The other class debts expenses objected was It that this the streets of the was city. argued widening It not a would be impossible difficult necessary expense. not, line what and what are are, draw between precise city. necessary analogy expenses government one that law necessaries for infants is oc means and is that held, if, to us. considering curs sold to him be infant, may the articles station life come within class circumstances, under they necessaries any infant be his refusal to liable, for which may the actual it determine whether under jury pay, If, however, circumstances were articles necessary. ornamental, and such as under cannot, circum are merely of the means and one station stances, necessary as matter court declare that the infant, law, infant may, We do not liable. not undertake to say analogy furnish a rule which will admit of a will close application. if as an in the But treated absence of merely analogy, be of some It was use. held in Broad general guides, N. Groom, C. if nax Rep., object was to be raised within came the class IN THE SUBBEME COUBT. Wilson and others The Boakd oe Aldeemen oe Chaelotte. such as for the it was left to might county, commissioners to decide whether in fact it was neces and their not, decision could not sary be reviewed court. This was also held in Committee, Mitchell v. School *11 N. C. Rep.,
No other rule could be and without inconvenience adopted If no one could contract with a for the build- injury. aof or with a for the of market ing bridge, building or other work house, the class of within- coming apparently necessaries, which the has government corporation deemed at the risk of the contract necessary, exqept having avoided the decision of a court, which take view of may the actual different from that of the necessity city govern- ;ment then no one would contract without either an charging extra to the risk, or proportionate safety insuring by getting the of the court if The business opinion possible. public would be sacrificed obstructed, and the courts- seriously assume the would duties for which municipal government, were intended. To make and the streets of a repair ais if not on its author- duty generally, always, imposed the charter. ities within the class of ex- the streets must come under the Widening same- penses. class. narrow and crooked which suffice'for a ways be insufficient the may and traffic of a village, passage pop- ulous and Whether the flourishing city. was in widening fact needed was in the discretion of the authorities, was held to be in Broadnax v. building bridge Groom. this is liable to abuse. But the same
Admittedly, power said of all wherever The Constitution lodged. has tlie- enjoined upon Legislature duty restricting so as to its If abuse. to do so,, prevent they neglect it is of the courts to relief. The beyond give is in the ballot box. remedy
There must be judgment against plaintiffs according the case agreed. TERM, 1876.
JANUARY oe Chaeloite. Tiie Boaed oe Aldeemen Wilson others in the court I Bynum, J., dissenting. concur opinion its construction it, results, that of witli puts part except I that clause, YII, Art. sec. of Constitution. regard and beneficial as the understood, most important provi- rightly cor- ultimate of these it, sion in and believe that solvency of this enforcement depends vigorous porations, no mind, construction To salutary provision. my presents mis- of a 'that which out whatever, difficulty except grows and sententious, must be short constitutions idea, taken section at the sacrifice The obscurity perspicuity. one fact, out contains two arises propositions in viola- critic, to them. This enables verbal qualification the qualification tion of the rules grammar, apply both one only, gram- regardless logic proposition the other. exclude mar, application “ Sec. 7. No county, To illustrate: Proposition: *12 debt, shall contract any town, corporation, other municipal “ its credit.” Unless its faith loan Qualification: pledge of the voters therein.” the a vote of qualified by majority “ shall levied or collected Nor be any Proposition: same, the for the officers of except necessary expenses any by “ of the Unless the vote by thereof.” Qualification: majority consists in not voters therein.” The fallacy the qualified the to both Every writing qualification propositions. applying be omissions, which are to these supplied contains ellipses the fewest, next, Deeds contain laws the interpreter. by contain from this the most constitutions, brevity, attempted what is omitted and thus, must, every Supplying ellipses. will understood, the whole section read written language, “ or other town, municipal corporation, thus: No county, city, its faith or loan its un- credit, debt, contract shall any pledge of the voters therein; qualified vote less majority by tax be levied or collected officers of the any shall by nor any unless thereof, necessary expenses same, except voters therein.” This is qualified majority vote IN THE SUPREME COURT. Wilson and The Board of Aldermen others tlie natural and construction, can only, grammatical Constitution, obvious of the be carried meaning purpose into effect. These within certain limits and corporations, quali- fications, are the for their due judges expenses necessary administration, are invested with taxes they levy sufficient therefor. are from taxes for They prohibited levying are purposes necessary, they prohibited creating debts any without the purpose, voters permission of therein. When forbidden expend other than and are authorized purposes, expressly to levy taxes for such purposes only, why superadd to create debts for the same purposes? This cannot be true Objection: construction, because
Art. VIII, sec. 4, declares : It shall duty Leg- islature to for the of cities, towns and provide organization and to incorporated restrict villages, taxation, assessments, debts and borrowing money, contracting loaning their credit, so as to abuses assessments and in con- prevent debts such If tracting corporations.” municipal corpora- tions were sec. Art. VII, restricted already why empower ? restrictions Legislature impose
1. Ansioer. Sec. VIII, Art. future applies corpora- tions, and does not affect restrictions already impose^ upon enables existing corporations. Legislature impose further restrictions future if corporations, existing constitutional restrictions are not sufficient to prevent abuses. No other construction can be placed section, with- out the constitution itself. making stultify
2 Objection. Ab inconvenienti. These corporate govern- ments cannot be administered without debts, as creating for of salaries, payment and other police employees, the build- of court houses, ing and other bridges necessary improve- ments, which are done by contract, which must result in a debt.
2. Answer. be convenient to contract debts, but it TEEM, 1876.
JANUABY oe the and The Board or Cite Wilson others Aldermen, in the to is so. If is necessary treasury not do tbe pay money and as become contracts salaries, they employees discharge is in due, it absurd to call such debts matters legal contempla- all due, fall and tion. Our salaries are the State paid are when obligations paid obliga- necessary expenses States, tions are is All the or the service contracted, performed. and the United towns of counties States, many in State, act this cash find their advantage principle, knows it. so % or town do county "Whymay Every ex- it. The the value of taxable in necessary to be levied and the tax easily necessary penses computed, to be to raise the sum. If a miscalculation required happens as the deficit, a or create made, just unexpected expenses V, sec. deficit, is a casual (Art. authorized State supply cities, so it would be counties Const.), just competent What assessment. next to meet deficiency by year’s all the a and what do, do, a can or can State county and cities of this of the Union the counties do, States without their creating State may pay necessary expenses do— Every the Constitution. the sense and debts, spirit his when the of a or is entitled creditor county a deduction make Merchants service generally performed. cent, If cities 10 to 20 on cash of from purchases. per a like saving acted like counties greater principles, than to see is more common follow. As is, would nothing ” on the dollar about at cents hawked fifty scrip who if not ruin employees, some injury places, of our are the needy population. poor a washed a court house is burnt down bridge Suppose taken before contract must vote people away, ? contracted therefor or debt it, made can be re-building an but falling would be unexpected expense, That meet, which it would the head of “casual deficit” under was not on if be the duty Or, if at earliest taxes, and collect period. to assess hand *14 IN THE SUPREME COURT City Wilson and The others Boakd Aldekmen oe the oe Charlotte- v. deemed more for the of tlie tax on ease to re-build payer, he credit, vote, be allowed to make his Ms choice by is made. express provision A distinction has been drawn between the borrow power and the to contract a debt. money power According construction of the one is and the other is court, prohibited allowed, this clause of the constitution. The distinction is by rather attenuated and of but little It value. is practical gen- Peter to Paul.” If erally borrow robbing pay you money both sums debt, the same are interest, bearing you no better or worse off. If can amake better you bargain with than credit, cash is better to borrow. But I that, hold both to borrow and to create a debt, unless prohibited is conferred vote. is Neither popular necessary State, or well-regulated county and both city government, are the sins of the times, alike uni- crying present threatening disaster, versal moral and It is not pecuniary. question convenience, but of When the Constitution power. speaks, we must Here, obedience wisdom and our obey. gain. and others contracts, Objection: Employees would making defrauded, would not know whether the was money collected and or even whether treasury, the obligation was enforceable under this construction of the Constitution. This matter
Answer. would soon itself. If the regulate law to be in the required meet treasury it would be there. If it expenses, there, was not it would found out, soon be no harm would be done. As it is, at a issued, either to the loss scrip value, depreciated or it is sold the creditor at a depreciated to his loss. rate, both are losers. Generally is the parties contractor to see that duty every person corporation has the debt, on conferred him or it to do so. making it is Here, to be observed, to create debts is not but withholden is ex- corporations Constitution, modo, conferred sub to-wit, vote pressly corpo- TERM, JANUARY op Aldermen on? Board others
Wilson and *15 with, deceived, is and no one All act eyes open, rators. the whether full means of knowing for all have equal to-wit, debt, a valid to the creation of essential pre-requisite has with. vote, been complied the sanction popular Groom, Broadnax v. held this court in so was expressly intimated Weinstein 244, and 64 N. C. strongly Rep., C. Newbern, 71 N. Rep., to contract The restriction the Objection. intended as tó debts, was so subscriptions apply prohibit and the like railroads purposes.
Answer. Such an intention cannot be implied Where, It is so declared. Constitution. language then, derive the restriction do we our as to say right Judges, when the another, to one more than plain purpose applies con- ? I can terms of the section Avell every apply purpose ceive where it be more cases would growth of a railroads to build through prosperity county Under than to a market them, or to build house bridge. the term there are “necessary many purposes expenses,” for debts as contracted, may dangerous a construction railroads. only as Such payers building to another. There is one way avoids one evil by flying and that escape, by applying plain prohibition against in the debt, contraction any purpose, except to-wit, vote. way by popular prescribed, court, construction According put upon as Constitution; liad Art. sec. be struck from well I am it is made of opinion thereby inoperative. practically, are their counties and cities are the of Avhat If the judges have to contract debts necessary expenses, limitation without it is difficult to see what these purposes, on, act debts prohibition ‘against contracting “ a vote voters wherefore of the qualified majority ” therein should br In to such an taken. my impo- opinion, tent conclusion we led. But is it ? right THE IN SUPEEME COUNT.
Wilson and others The Board oe Aldermen oe Charlotte. Cite
The benefits to be derived and the evils to be avoided aby cash administration are too obvious further government, comment. The for one, Mecklenburg, wisely with the most beneficial acts results, No system. sufficient reason can be Charlotte suggested why not administer the the same government upon prin- In the Constitution ciple. my opinion it. enjoins Pee Cueiam. affirmed. Judgment last notes mentioned contain are to be stipulation, the holders credit paid on their by notes for giving respective the amount of their taxes, until year, said notes are by year, TEEM, 1876. JANUARY City oe Aldermen The Board of Wilson and others of said notes means, considerable That portion by paid. consists That the balance of said indebtedness has been paid. for im- or for materials furnished done, of accounts work and other streets, expenses government proving That this was incurred with- deemed indebtedness necessary. and that after its contrac- ; vote of the citizens out popular was submitted tion, wit, November, 1873, to proposition thereof, the Board of Aldermen said citizens Aldermen, vote, said Board with to clothe popular : was and the debt, to fund said refused authority prop- voted down. osition off That the tax in levied the interest on question pay the current debt; the bank expenses pay gov- off thousand ernment, twenty-four (24,000) aforesaid, as far as it debt, contracted as will dollar go. H. Wilson, the said and those Y. That interested Joseph him, said credits, solvent bank with being opinion income were not taxation said stock and Board subject Charlotte, to make of said refused return of Aldermen time and after the had within which tax- thereof; elapsed, to make return their taxable were required payers taxation, said Board and other Aldermen subjects and Treasurer of the the Clerk ordered complete to the returns for the list reference State