Lockhart v. Harrington, 8 N.C. 408, 1 Hawks 408 (1821)

Dec. 1821 · Supreme Court of North Carolina

8 N.C. 408, 1 Hawks 408

Lockhart v. Harrington.

From Anson.

The power of limited taxation for county purposes, is necessarily confided to the several County Courts; and its exercise is no invasion of the Bill of Rights.

This was an action of debt brought on a penal bond, the condition of which, was, that, whereas the Plaintiff, has taken into his possession, by distress, a horse the property of the Defendant, to satisfy the amount of a tax levied on the property of the Defendant,^for the purpose of defraying the expenses of building a new courthouse in the county; if the Defendant should deliver the horse to the possession of the Plaintiff on a certain future day, then the obligation was to be void. The breach assigned, was, the non-delivery of the horse. The Defendant, among other matters of defence, contended that the bond was illegal, as being contrary to the 16th section of the Bill of Bights, which declares, “ that the people of this State ought not to be taxed, without the consent of themselves, or their representatives in General Assembly, freely given.” A verdict passed, and judgment was rendered against the Defendant below,* and the only question presented by his appeal, was, had the County Court of Anson the right and power to lay the tax referred to ?

Tayior, Chief-Justice,

delivered the opinion of the Court:

The only question made by this record, is, had the County Court a right and power to lay a tax for building a court-house. This question is answered, as to the power, by the several acts of 1741, c. 33, of 1795, c. 433, and 1816, c. 911, which confer its exercise on the County Courts. There is no ground for the constitü-iional objection; for the people of the State have not 44 been taxed.without the consent of themselves, or their representatives in General Assembly, freely given.” Where a tax is to bear on all the citizens of the State, or on all the property of the State, for general and public purposes, the Legislature can best judge of the amount to be assessed, and of tlie proportion in which it ought to be collected; and this power they have accordingly exercised themselves, without exception.

But the County Courts can best judge of the public local wants of their respective counties, and the resources of their citizens ; and, as these vary with almost every county in the State, the power of limited taxation is necessarily, and most conveniently confided to them. Without it, it would be difficult, if not impossible, to conduct the affairs of the State; and its undisputed exercise for nearly a century, amidst a people watchful of tlieir rights, and never backward in resisting a lawless power, is a strong proof, not merely of its benefit to the community, hut of the correctness of its principle. After an acquiescence so complete, no Court would declare an act unconstitutional, with any evidence short of that, producing perfect conviction.