BAILEY v. STATE

No. 105PA91.

412 S.E.2d 295 (1991)

James H. Pou BAILEY, A. Pilston Godwin, Harry L. Underwood, Melvin T. Munn, Fred Benson, James H. Kleu, Joseph Gilmer Binkley, Eula G. Bullard, Mildred C. Seawell, Emily B. Jones, Samuel T. Arrington, John W. Cartwright, David L. Britt, Mattie E. Lassiter, Paul Lee Salisbury, Jr., Charles S. Manooch, Jr., Roy E. Thompson, and Clyde R. Shook, John H. Allen, Jesse M. Almon, Edwin C. Guy, George Smith, Ernest P. Cain, Thomas Dale Johnson, Billy A. Baker, and Rosalie T. Adams, Victor Aldridge, Sr., Clifton A. Anderson, Helen L. Andrews, Charles E. Arrington, Lillian B. Arrington, William K. Aubry, Jr., W. Preston Barber, Jr., Parker N. Bare, Margaret H. Barkley, Jackie D. Barrett, James B. Barrett, Arthur C. Beamon, Frank M. Bender, William D. Berg, Thomas W. Berrier, Pauline J. Blackburn, Brenda W. Blanchfield, Robert L. Blevins, Elizabeth F. Bolich, Junious L. Bost, Ellie L. Boyles, Henry L. Bridges, Lawrence R. Bridges, Carey H. Broadwell, Chancel T. Brown, Joan W. Brown, Margaret M. Brown, John W. Buchan, Eunice W. Bullard, Dewey L. Butler, McCauley C. Byrum, Gertrude G. Cahoon, Joseph H. Calder, Catherine N. Cann, Dorothy T. Carmichael, Maurice O. Caton, Robert A. Caudle, Margaret H. Chapman, Odell Childress, Carl L. Clarke, Edward L. Clay, Sr., Shari T. Cline, Selma C. Clodfelter, Harold D. Coley, Mataline Collette, Roberta M. Cook, Anna L. Cooper, Bertie R. Cooper, Charlie C. Cooper, Carlyle C. Craven, N. Christel C. Crews, Donald E. Curtis, Violet H. Daniel, Mildred K. Davis, Howard Dickey, John B. Dillard, Esther P. Duncan, T.J. Duncan, Helen M. Dupree, Joseph E. Dupree, Jesse W. Edwards, Charles B. Elks, Dan R. Emory, Charles F. English, Martin W. Ericson, James M. Eubanks, Jr., Ruth U. Farthing, Nellie D. Fountain, J. Warren Franklin, Zenna H. Franklin, Emma Lee Furches, Alfred H. Garner, Evelyn C. Garrison, Fred W. Gentry, Catherine M. Gilbert, Meredith H. Gilbert, Ivey B. Gordon, Izoria S. Gordon, Louis N. Gosselin, Gladys P. Green, Consuella Greenwood, John L. Hairston, Ruth A. Hairston, James A. Hammons, Samuel L. Harmon, Mary J. Hauser, Elmo F. Hicks, Idalia O. High, Carlee F. Hodge, Lucy Greene Hubbard, Hughes J. Hunt, Kay C. Hurt, Harold D. Isenberg, Ben M. Isenhour, Mary G. Isenhour, Mary P.H. Jackson, Lillian K. Johnson, Virginia P. Johnson, Walter C. Johnson, Jr., C. Myles Jones, Joe E. Jones, June R. Jones, Robert P. Jones, Walter C. Joyce, Sr., Odell M. Kearney, Ruth H. Kessler, John Kiger, Velma D. King, Frances S. Kiser, Jacob Koomen, Jr., David T. Lambert, Walton S. Latta, Trudie J. Lawson, Clarence T. Leinbach, Jr., Walter G. Leming, Virginia P. Lewis, Yates W. Lowe, James A. Lyerly, Harriette B. McCormick, L. James McDaniel, E.R. McKay, Harry B. McKee, W.S. McKinney, Doris W. McLamb, Joseph T. McMillian, James F. Malcolm, Edward G. Manning, James H. March, Elza Van Marion, Mary H. Martin, Lester G. Masencup, Helen S. Mast, James B. Mast, Jr., Melville L. Mauney, Robert A. Mayer, Virginia H. Mickey, Nona S. Miller, Ruth Minick, Grover F. Minor, Charles B. Miracle, Jack K. Moore, Lola T. Moretz, Leo G. Morgan, William F. Morgan, Brady W. Mullinax, Sr., John I. Nichols, Lucinda L. Nowlin, Donald S. Overcash, Dwight W. Padgett, Calvin C. Pearce, William W. Peek, George W. Peeler, Michael Pelech, Juanita B. Penn, Diane S. Peoples, Charles B. Pierce, Evelyn D. Pierce, Sylvia S. Pinyan, Mildred R. Poindexter, Winnie D. Potts, Levi Glen Powell, Thomas C. Pratt, Charles W. Rankin, Ralph L. Ray, Patsy M. Reynolds, Mattie B. Richard, Elna C. Rose, Frances T. Sacrinty, Edna G. Scales, Melvin J. Scales, Valda E. Schmitt, Worth G. Seats, Charles Selle, Nelson L. Shearouse, Conrad H. Shelton, Mary L. Shelton, Elizabeth H. Shermer, Blanche S. Shipp, Ralph N. Shue, Francis C. Simmons, Joe L. Simmons, Harold E. Simpson, Richard H. Simpson, Reuben E. Slade, Garnet N. Smart, Lenora S. Smith, Lonnie H. Smith, Mattie S. Smith, Paul M. Smith, Frances J. Snow, Eulalia T. Solomon, G. Vance Solomon, Lucile J. Speas, David W. Spivey, Charles A. Speed, Caroline G. Spencer, Thomas S. Thompson, Ella Belle Tillman, Doris E. Tucker, Justus M. Tucker, Ruth L. Tucker, Margaret M. Tugman, Frank L. Upright, Walter P. Upright, Elizabeth W. Wackerhagen, Martha M. Walker, Norman W. Walker, Ralph B. Walker, Elizabeth G. Walls, Jean A. Watson, Samuel S. Wheeler, Cora M. Whitehead, Daniel W. Williams, Eliza S. Williams, Harry Lee Williams, Elizabeth L. Wilson, Marian B. Wilson, Wilbur G. Wilson, Hoyt A. Wiseman, Virginia A. Wiseman, Ernest B. Wood, Sr., Howard L. Wooters, Thomas S. Worsham, Jack D. Zimmerman, and Kenneth A. Griffin, individually for the benefit and on behalf of all others similarly situated, Petitioners-Plaintiffs, v. STATE of North Carolina, the North Carolina Department of Revenue, Helen A. Powers, Individually, Betsy Justus in her capacity as Secretary of the North Carolina Department of Revenue, the North Carolina Department of State Treasurer, Harlan E. Boyles, Individually and in his capacity as Treasurer of the State of North Carolina, the North Carolina Firemen's and Rescue Worker's Pension Fund, Legislative Retirement System, National Guard Retirement System, Retirement Systems for Counties, Cities, and Towns, Retirement System for Teachers and State Employees, Supplemental Retirement Income Act of 1984, Separate Insurance Benefit Plans for State and Local Governmental Law Enforcement Officers, Sheriff's Supplemental Pension Fund of 1985, Annuities for State Employees, Register of Deeds Supplemental Pension Fund, Uniform Consolidated Judicial Retirement System, and Public Employees Benefits Services of North Carolina, Fireman's Supplemental Fund (Hickory), Charlotte Firefighters' Retirement System, Optional Retirement Program for State Institutions of Higher Education, Respondents-Defendants.

Supreme Court of North Carolina.

Concurring and Dissenting December 6, 1991.


Attorney(s) appearing for the Case

Womble, Carlyle, Sandridge & Rice by G. Eugene Boyce, and Donald L. Smith, Raleigh, Wallace R. Young, Charles H. Taylor, Winston-Salem, and J. Frank Huskins, Raleigh, for plaintiffs-appellees.

Lacy H. Thornburg, Atty. Gen. by Edwin M. Speas, Jr., Sr. Deputy Atty. Gen., George W. Boylan, Norma S. Harrell, Sp. Deputy Attys. Gen., and Douglas A. Johnston, Asst. Atty. Gen., Raleigh, for defendants-appellants.

Robinson, Bradshaw, & Hinson, P.A. by John R. Wester and David C. Wright, III, Charlotte, for defendant-appellant Helen A. Powers.


Concurring and Dissenting Opinion of Justice Mitchell December 6, 1991.

EXUM, Chief Justice.

In this appeal class plaintiffs challenge the validity under the North Carolina Constitution of a repealed tax exemption for vested participants in state and local government retirement plans. We do not reach the constitutional issue because plaintiffs failed to comply with N.C.G.S. § 105-267, under which an arguably invalid tax can be challenged and remedial...

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