McLeod v. Board of Com'rs of Town of Carthage
| Decision Date | 25 May 1908 |
| Citation | 61 S.E. 605,148 N.C. 77 |
| Parties | McLEOD v. BOARD OF COM'RS OF TOWN OF CARTHAGE et al. |
| Court | North Carolina Supreme Court |
Appeal from Superior Court, Moore County; Webb, Judge.
Action by G. McLeod against the board of commissioners of the town of Carthage and another. Judgment for defendants, and plaintiff appeals. Affirmed.
Priv.Laws 1907, p. 1267, c. 482, authorizes the creation of a school district in the town of Carthage. Section 50 (page 1277) provides that an election shall be held to determine whether taxes shall be levied "for the support of the schools in said town provided for in this act and the purchase of land and the erection of school buildings thereon," and that the money to pay for the land and school buildings "shall only be raised by issuing the bonds of the town as hereinafter provided for." By subsequent sections including section 61, the commissioners of the town are directed to issue the bonds for the school district, and it also appears by intendment that the taxes are to be levied only on property and polls within the district. The district as created did not include all the territory embraced within the corporate limits of the town. Held, that the word "town" in section 50 was used with reference to the election required to be held as provided in the act, which election is required to be held, not in the town, but within the district, and that the act did not authorize the levy of a tax for the payment of the bonds on residents of the town outside of the school district who would not be benefited by the maintenance of the school, and hence was not unconstitutional.
This action was brought to enjoin the defendants commissioners of the town of Carthage from issuing and selling coupon bonds and from levying any tax to pay the same or the interest thereon, and to restrain their codefendant, the tax collector of Carthage, from collecting taxes levied by the said commissioners to pay the interest on the bonds and create a sinking fund to pay the principal at maturity. The defendants are proceeding under and by virtue of the provisions of Priv. Laws 1907, p. 1267, c. 482, authorizing the creation of a school district in the town of Carthage. The parties agreed that the judge should find the facts and enter judgment according to his opinion upon the law. The judge's findings of facts and conclusions of law were as follows:
(1) The plaintiff is a citizen and a taxpayer of the town of Carthage, and resides within the boundaries of the school district hereinafter described.
(2) The General Assembly of North Carolina at its session of 1907 passed an act to amend the charter of the town of Carthage which was ratified on the 11th day of March, 1907; it being chapter 482 of the private laws of North Carolina, passed at said session, to which reference is made.
(3) The corporate limits of the town of Carthage were run and marked by order of the board of commissioners of the town of Carthage after the passage of said act of the General Assembly, and prior to the times hereinafter mentioned in the further findings of fact herein.
(4) The school territory or district described in section 54 of said act of the General Assembly lies within the boundaries of the town of Carthage, as prescribed in section 2 of said act, but does not include all the territory embraced within the corporate limits of said town, and the boundaries of said school territory or district are not coterminous with the corporate limits of said town.
(5) Persons of school age reside within the corporate limits of said town outside the boundary of the school district described in said section 54 of said act, and some of the residents of said town own property within the corporate limits of said town and outside the boundaries of said school district.
(6) Persons of school age reside within the boundaries of said school district as hereinbefore set forth.
(7) Persons of the colored race as well as persons of the white race reside within the corporate limits of the town of Carthage and outside the boundaries of said school territory who are the owners of property, and some of whom are electors. That persons of school age of the colored race as well as persons of school age of the white race also reside within the corporate limits of the town of Carthage and outside the boundaries of said school district. That persons of the white race only reside within the boundaries of said school territory, described in section 54 of the act of the General Assembly.
(8) The board of commissioners of the town of Carthage, at their regular meeting held in June, 1907, levied a tax for the year 1907 on all taxable property in the territory described in section 54 of said act of the General Assembly of 8 cents on every $100 valuation of property and 24 cents on each taxable poll, for the purpose of paying the interest on the school bonds of $10,000, to be issued under the provisions of said act, and pursuant to the election held thereunder as prescribed in said act, and as hereinafter set forth, and also a tax on all taxable property in said territory described in section 54 of said act of 32 cents on every $100 valuation of taxable property in said territory, and 96 cents on each person subject to poll tax and residing therein, for the purpose of establishing and maintaining a public graded school in said territory under provisions of the said act of the General Assembly, and pursuant to the election held thereunder as hereinafter set forth.
(9) No tax was levied by the said board of commissioners or the authorities of the town of Carthage for school purposes, or for the payment of principal and interest on said school bonds upon the taxable property within the corporate limits of the town of Carthage situated outside the territory described in section 54 of said act, nor was any poll tax levied upon persons residing outside the limits of said school territory, and it is not the purpose of said board of commissioners to levy such tax at any time upon property situated within the corporate limits and outside of said school territory.
(10) At a meeting of the board of commissioners of the town of Carthage, held pursuant to law on the 22d day of April, 1907 it was ordered by said board that an election be held under and by virtue of said act in the territory described in section 54 of said act upon the question whether a tax should be annually levied and collected therein for the support and maintenance of schools in said territory and the purchase of lands for the erection of schools, buildings, and fixtures thereon, and paying interest upon the coupon bonds for schools referred to in said act, and providing for a sinking fund for the payment of the same, and whether coupon bonds in the sum of $10,000 should be issued for the erection of said school buildings in said territory and equipping the same with school fixtures, as provided in said act, and said election was ordered by said board to be held in said territory on the 1st day of June, 1907. By the terms of said order the qualified voters in said territory who were in favor of the levy and collection of said tax and the issue of said bonds as provided in said act were to vote a written or printed ticket without device, on which should be the words "for schools and bonds," and the qualified voters who were opposed to the levy and collection of such annual tax and the issue of said bonds, as provided in said act, should vote a written or printed ballot "against schools and bonds," and pursuant to said order registrars and judges or inspectors of election were duly appointed to hold said election under the rules and regulations and laws governing the election of officers of the town of Carthage, and said election was duly advertised and ordered to be...
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