The people of this State shall not be taxed or made subject to the payment of any impost or duty without the consent of themselves or their representatives in the General Assembly, freely given.
History Note. - The provisions of this section are similar to those of Art. I, § 23, Const. 1868.
Legal Periodicals. - For note on taxation and revenue bonds to finance low-income housing, see 49 N.C.L. Rev. 830 (1971).
CASE NOTES
Drainage district assessments are not taxes. Northampton County Drainage Dist. Number One v. Bailey, 326 N.C. 742, 392 S.E.2d 352 (1990).
The order of the Supreme Court establishing the Client Security Fund and requiring annual payments by attorneys to the Fund was an essential corollary to the court's function, was required for the proper administration of justice, and did not violate the Constitution. Beard v. North Carolina State Bar, 320 N.C. 126, 357 S.E.2d 694 (1987).
Applied in Moore v. Swinson, 58 N.C. App. 714, 294 S.E.2d 381 (1982).
Cited in In re Arcadia Dairy Farms, Inc., 289 N.C. 456, 223 S.E.2d 323 (1976); Biltmore Co. v. Hawthorne, 32 N.C. App. 733, 233 S.E.2d 606 (1977); In re Arcadia Dairy Farms, Inc., 43 N.C. App. 459, 259 S.E.2d 368 (1979); State ex rel. Martin v. Preston, 325 N.C. 438, 385 S.E.2d 473 (1989); Royal v. State, 153 N.C. App. 495, 570 S.E.2d 738 (2002).