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Constitution of North Carolina

ARTICLE V Finance

Section 1. No capitation tax to be levied.

No poll or capitation tax shall be levied by the General Assembly or by any county, city or town, or other taxing unit.

(1969, c. 1200, s. 1.)


CASE NOTES

Article V prohibits the judiciary from taking public moneys without statutory authorization. In re Alamance County Ct. Facilities, 329 N.C. 84, 405 S.E.2d 125 (1991).


Constitutionality of Chapter 143, Article 7. - Chapter 143, Article 7 (G.S. 143-117 et seq.), relating to the payment of costs by inmates of State institutions, is not unconstitutional in contravention of this section. State ex rel. Dorothea Dix Hosp. v. Davis, 27 N.C. App. 479, 219 S.E.2d 660 (1975), aff'd, 292 N.C. 147, 232 S.E.2d 698 (1977).


Cited in State v. Sinnott, 163 N.C. App. 268, 593 S.E.2d 439 (2004).

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