Supreme Court of North Carolina June 25, 1927 (Anderson v. City of Asheville)

Stacy, C. J.

The appeal presents the single question as to whether the gradation of

a\d valorem

municipal taxes by zones, as contemplated by the act in question, violates the constitutional requirement of uniformity in taxation. We think it

does.

The pertinent provisions of the Constitution are as follows:

“Art. Y, sec. 3.

Taxation shall he by uniform rule and ad valorem; exemptions.