IN RE ASHEVILLE CITIZEN-TIMES PUBLISHING COMPANY

No. 109.

188 S.E.2d 310 (1972)

281 N.C. 210

In the Matter of The Appeal of ASHEVILLE CITIZEN-TIMES PUBLISHING COMPANY from an action of the Buncombe County Board of Tax Supervision, sitting as the Board of Equalization and Review, denying the request for exemption from ad valorem taxation certain imported property owned by the appellant and located in Buncombe County as of January 1, 1970.

Supreme Court of North Carolina.

May 10, 1972.


Attorney(s) appearing for the Case

McGuire, Baley & Wood by Charles R. Worley, Asheville, for appellant Asheville Citizens-Times Publishing Co.

W. M. Styles, Asheville, for Bd. of Tax Supervision.


BRANCH, Justice.

The constitutional question here presented is when, and to what extent, Buncombe County may levy an ad valorem property tax upon newsprint imported by a taxpayer for use in its printing operation.

Art. I, § 10 [2] was inserted in the United States Constitution to prevent the coastal states, and other states through which imports must pass, from levying a tax on imports before they reach their destination so as to impede the free flow...

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