Court Opinion

ID: 6697443
Source: CourtListenerOpinion
Date Created: 2022-07-20 21:57:30.486779+00
Date Added: 2024-06-11T16:01:17.796988
License: Public Domain

CONNOR, J.
Chapter 40, Public Laws of North Carolina, 1929, is entitled “An act to amend chapter 93 of the Public Laws of 1927, so as to levy an additional tax of one cent per gallon on gasoline and relieve the counties by aid from the State Highway Commission.” This act became effective as to all its provisions, according to its terms, on 1 April, 1929. It continued in full force and effect until its repeal by chapter 145, Public Laws of 1931. By virtue of such repeal, none of its provisions has been in force and effect since 1 July, 1931. No tax on motor fuels sold, distributed and/or used in this State has been levied under its provisions since 1 April, 1931. All sums of money collected under its provisions, and allocated to the “County Aid Road Fund,” created under the act, have been paid to the several counties of the State. The sums now in controversy were collected and paid to the State Treasurer, after 1 July, 1931, under the provisions of chapter 145, Public Laws, 1931, which became effective on 1 April, 1931.
Section 39 of chapter 145, Public Laws of 1931, contains the following. provision:
“That all laws and clauses of laws in conflict with the provisions of this act to the extent of such conflict, and especially chapter 40, Public Laws of 1929, are hereby repealed; Provided, however, that sections three to six inclusive of said chapter 40, Public Laws of 1929, shall remain operative until 1 July, 1931.”
As all the provisions of chapter 40, Public Laws of 1929, have been repealed, and none of said provisions were operative on or after 1 July, 1931, plaintiffs are not entitled to any sums of money now in the hands of the State Treasurer, subject to vouchers issued by the State Highway Commission which have been collected and paid to said Treasurer by the Commissioner of Revenue of North Carolina, since 1 July, 1931. The judgment is, therefore,
Reversed.