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SWANSON v. POWERS

No. 90-1110.

937 F.2d 965 (1991)

Norman W. SWANSON, Henry F. Murray, Carl L. Whitney, William Z. Nicholson, III, Charles L. Dancey, Melvin F. Eyerman, Ira N. Schwarz, John L. Powell, Jr., Galena Elworth, Donald V. Wallace, William E. Denton, Robert A. Nisbet, Walter J. Bartnikowski, Ralph P. Hunt, Marion B. Zollicoffer, William H. Talbert, Billy Clark, Wallace M. Davis, Grady L. Strange, Hamilton M. Howe, Mary L. Pritchard, Robert B. Campbell, Individually and for the benefit and on behalf of all other similarly situated, Charles L. Berry, Robert D. Lennon, Zebulon V. Moseley, III, Gary W. O'Neal, Milton S. Price, Martin L. Speicher, Paul H. Turney, Plaintiffs-Appellees, v. Helen A. POWERS, Secretary of the North Carolina Department of Revenue, Defendant-Appellant, and North Carolina Department of Revenue; Harlon Boyles, Treasurer of the State of North Carolina, Defendants.

United States Court of Appeals, Fourth Circuit.

Decided June 25, 1991.

Attorney(s) appearing for the Case

John Robbins Wester, David C. Wright, III, Robinson, Bradshaw & Hinson, P.A., Charlotte, N.C., argued (Lacy H. Thornburg, Atty. Gen. of North Carolina, Marilyn R. Mudge, Asst. Atty. Gen., Raleigh, N.C., on brief), for defendant-appellant.

Wallace R. Young, Jr., Womble, Carlyle, Sandridge & Rice, Charles H. Taylor, argued (G. Eugene Boyce, Donald L. Smith, Jasper L. Cummings, Jr., Mark E. Richardson, III, Womble, Carlyle, Sandridge & Rice, Winston-Salem, N.C., on brief), for plaintiffs-appellees.

Before SPROUSE and WILKINSON, Circuit Judges, and MacKENZIE, Senior District Judge for the Eastern District of Virginia, sitting by designation.

WILKINSON, Circuit Judge:

Helen Powers, former Secretary of Revenue for the state of North Carolina, faces potential liability of $140 million for her actions in enforcing the state revenue code. According to complainant taxpayers, Secretary Powers collected taxes from them during a four-year period when she should have known that to do so violated both the constitutional doctrine of intergovernmental tax immunity and the Public Salary Tax Act of 1939. Because the...

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