The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1903-09-17

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and assessors of Raleigh township did
not discharge their duty DIS discreet men,
but, as plaintiffs are informed and be-
lieve, were influenced in many instances
by considerations antagOnlstlc TO those
provided by law, as aforesaid and in many
eases over-valued the real property OF
some citizens and under valued the real
property of other citizens, e. g., while the
property of many citizens in said town
ship was unduly increased in value from
fifty to one hundred per cent, when no
substantial improvements or betterments
had been made, the aggregate assess
ment of the property of said f. NJ. Mar
TIN was decreased one thousand dollars
($1, OO0), the said Martin being the only
one of said assessors who had any real
property to assess; and the residence
property of the chairman of the Board of
Commissioners was not increased in value,
while property in its immediate neighbor-
hood was largely increased and there
were other instances of gross inequality
and unjust discrimination in making said
assessments. which plaintiffs will show
upon the hearing of this action
TO- That by Article 5, Section of the
Constitution, it is provided; Laws shall
be passed, taxing by a uniform rule ali
real property according to its true value
i'll money" and by Article Z, Sec. 8, "All
taxes levied by any county, city, town or
township shall be uniform and ad yalorem
upon all property in the same, except
property exempted by this constitution.
That the real property of the plaintiffs
located in said Raleigh township has been
assessed at more than its true value, and
the real property of the citizens of other
townships and of other citizens of Raj
e;gh township has been assessed at less
than its true value; and plaintiffs aver
that if taxes are levied and collected
upon these assessments, the provisions of
said Section of Article Z of the Constitu
ton will be violated and uniformity of
taxation destroyed in said county.
H. That under assessments in force
prior to 1908, the real property located
in said, Raleigh township, was fairly and
uniformly assessed for taxation in respect
to its real value that under the present
assessment, of which the plaintiffs com
plain, the average valuation of real prop
erty in townships other than Raleigh
fourteen and fifteen per cent above its
former assessment and this percentage
would be much less, but for the assess
ments of Marks Creek and Middle Creek
townships, which were largely increased
by reason of railroad improvement and
other special local considerations, and
that the average increase in Raleigh
township above such former assessment,
is about thirty-eight per cent; that the
average value of the real property in
Raleigh township has not increased more
than the average value of real property
in other townships, and has increased
less than the average value of property
III the two townships mentioned; that the
increase of assessment In Raleigh town
ship is not warranted by any increase Of
value of property in said township; and
plaintiffs allege that said assessment in
Raleigh township and in the other town
ships of said county is not uniform IN re
spect to the real cash value of real prop.
erty in said county.
IL. That if the assessment of real prop
erty had been raised in other townships
in like proportion with that in Raleigh
township, the rate of taxation in said
county and in the city of Raleigh (Which
adopts the assessment fixed by the de-
fcndants) might and would be largely
diminished, to the benefit and advantage
of the plaintiffs and of the citizens of
Raleigh township. whose real property,
as plaintiffs aver, has been largely over
assessed.
"a That plaintiffs stand ready and
willing to pay to the defendant sheriff
and to the tax-collector of the city OF
Raleigh whatever tax may be LEVIED upon
their real property upon the assessment
in force prior to the year 1908.
IA. Plaintiffs further allege that they
are advised and insist that the said C.
d. Arthur and A. E. Glenn were disquali-
fed by law for appointment as list-takeis
and assessors in said Raleigh township,
not being. as the law required, freehold
ers in said township; that their appoint
ment as such acting list-takers and as
SCISSORS was invalid, and that all their
acts as such acting lst-takers and as
SCISSORS were and are null and void; and
that the socalled assessment made by
them, as aforesaid, was void
Is. Plaintiffs are further advised and
insist that the said board of equalization
was an illegal body and illegally assem-
hled when it ratified or attempted TO
ratify the assessments made by said act
ing Ist-takers and assessors and that It's
acts were invalid and void, by reason of
the fact hereinbefore alleged in this COM
plant, and by reason of the further fact
that many of its members were not free
holders and some of them were not chair
men of boards of lst-takers and asses
sors; that 1T did not perform the plain
DUTY with which it was charged by law,
OF examining into and equalzing the as
sessments returned upon real estate Of
said county, nor did it make any effort