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STANLEY v. DEPARTMENT OF CONSERVATION & DEVELOP.

Nos. 80-82.

199 S.E.2d 641 (1973)

284 N.C. 15

John H. STANLEY on behalf of himself and all others of the same or like class v. The DEPARTMENT OF CONSERVATION AND DEVELOPMENT of the State of North Carolina and the Northampton Pollution Abatement and Industrial Facilities Financing Authority. Charles M. EDWARDS, on behalf of himself and all others of the same or like class v. The DEPARTMENT OF CONSERVATION AND DEVELOPMENT of the State of North Carolina and the Halifax County Pollution Abatement and Industrial Facilities Financing Authority. Charles Ray HENDERSON, on behalf of himself and all others of the same or like class v. The DEPARTMENT OF CONSERVATION AND DEVELOPMENT of the State of North Carolina and the Jones County Pollution Abatement and Industrial Facilities Financing Authority.

Supreme Court of North Carolina.

October 10, 1973.

Attorney(s) appearing for the Case

Taylor, Brinson & Aycock, Tarboro, for petitioners.

Atty. Gen. Robert Morgan; Chief Deputy Atty. Gen. Harry W. McGalliard, Raleigh, for defendant, Department of Conservation and Development.

Felton Turner, Jr., Jackson, for defendant, Northampton County Pollution Abatement and Industrial Facilities Financing Authority.

Rom B. Parker, Jr., Enfield, for defendant, Halifax County Pollution Abatement and Industrial Facilities Financing Authority.

James R. Hood, Trenton, for defendant, Jones County Pollution Abatement and Industrial Facilities Financing Authority.

SHARP, Justice:

The first question we consider is whether the petitioners, as taxpayers, have standing to challenge the constitutionality of the Act.

The Halifax, Jones, and Northampton Authorities have not spent—nor do they contemplate spending—any funds derived from taxation. As yet they have issued no bonds. However, they were created solely for the purpose of issuing tax-exempt revenue bonds to finance the projects specified in the Act and...

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