Court Opinion

ID: 9811548
Source: CourtListenerOpinion
Date Created: 2023-08-31 22:23:54.189455+00
Date Added: 2024-06-11T15:16:08.527243
License: Public Domain

Clark, J.,
concurring.
The authorities as to the power of county taxation are thus analyzed and summarized in Tate v. Commissioners, 122 N. C., at page 815, and Herring v. *298Dixon, Ibid, 424, which, have been often cited on this point and approved:
A. For necessary expenses, the County Commissioners may levy up to the constitutional limitation without a vote of the people or legislative permission.
B. For necessary expenses, the County Commissioners may exceed the constitutional limitation by special legislative authority, without a vote of the people.— Constitution, Article V, section 6.
C. For other purposes than necessary expenses, a tax can not be levied either within or in excess of the constitutional limitation except by a vote of the people under special -legislative authority. — Constitution, Article VII, section 7.
This being a city, there is a constitutional limitation, and the only restriction is legislative, hence only the third clause of the above summary applies, and when no legislative restriction is violated, the city or town can levy for necessary expenses. When the object is for other than necessary expenses, no debt can be incurred or tax levied except by a vote of the people under special legislative authority.
The act of incorporation of a city or town does not come within the requirements of Section 14, Article II, of the Constitution, but eo insla-nti that a municipal corporation is created, it has the power of taxation for necessary purposes conferred by The Code, in the absence of any restrictions imposed by the act creating it.