Virginian-pilot. (Norfolk, Va.) 1898-1911, 1900-02-01
COURT DECISIONS.
DicESTED BY w. q. MARTIN.
Exclusively for virsinian-Pllo,.)
Notes Of Cases Recently Decided,
Which are Of Interest to
Our People.
sMATHERs ". coNNoRs. MADISON
COUNTY

Supreme Court Of North Carolina.
December 10. 1899.
COUNTY COMMISSIONERS NAV
WITHOUT SPECIAL LEGIsLA-
TON. ISSUE BONDS, OR LEVY A
SPECIAL TAX TO PAY THE IN
DEBTEDNESS OF THE COUNTY
INCURRED FOR IT'S NECESSARY
EXPENSES: PROVIDED SAID
TAX, TOGETHER WITH THE
REGULAR TAXES. DOES NOT EX-
CEED THE CONSTITUTIONAL
LIMIT.
This action was brought to recover
or the defendants certain money due
plaintln as interest on certain bonds
Issued by the commissioners of Madi-
son county, and to compel by manda-
mus the commissioners to levy a spe-
cial tax to pay the interest and TO ere
ate sinking fund for the payment of
the principal Of the bonds when thew
would fall due
The lower court gave Judgment
against the commissioners for the In
tcrest, but refused mandamus COM
pelling the levy of special tax.
me court says:
Ills 1onor hcld that, as the consid-
Grafton upon which the bonds were is
sued was the Indebtedness OF the coun-
~ incurred for its necessary expenses.
the bonds constituted a legal and valid
debt against the county. The defend
ants excepted, and appealed from this
ruling and Judgment. The ruling was
correct. Legislative aid was not neces-
sary to enable the county commission
ers to bond such indebtedness far
back as 1876 this court held, In Tucker
v. city of Raleigh, rs N. c.. 267. that It
was not necessary. in order that n mu-
nicipal corpora ton might create Il debt
Tor necessarles, that a. popular vote
should be required therefor and that
when such a debt had been created the
authority to contract implies that tho
municipality had the power to furnish
10 the creditor proper evidence of the
debt.-evidence beyond its bond. Tho
same point. precisely. was decided in
like manner In NEEDLESS v. Meekins. III
n. Z. "a. Such being the law, Ii fol-
lows, as a matter of course. that when
ever there Is n municipal debt incurred
Tor necessary municipal expenses. ii be-
comes the duty OF the proper municipal
authorities to levy n special tax to nav
IT. without see',irg the aid of legislative
authority IL such special tax. together
win the other regular taxes should not
exceed the constitutional Limitation.
Nor is 1t necessary, in cases where the
Legislature authorizes n county or city
or town to levy special tax to nav n
debt created for the necessary ex-
penses OF the county, city or town. to
submit the matter to n popular vote
The decisions on this point are summed
up as follows: "U) For necessary OK
penses' the county commissioners may
levy up to the constitutional li,nita-
tion without 81 vote Of the peonle. or
legislative permission. CO. For neces-
sary expenses. the county commission
crs may exceed the constitutional limi-
tation. by special legislative authority.
without vote of the people. Const
art. 5. sec. G. CD For other purposes
than necessary expenses. e. tax cannot
he levied. either within or in excess
OF the constitutional limitation, except
by II vote of the people under special
legislative authority. Const art. I. sec.
T." No error.