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The volume's author intends to interpret for public consumption those measures passed by the General Assembly in 1933. All aspects of the assembly's decisions are examined including local and state financing, education, civil engineering projects, and matters pertaining to business regulation.
Two cases presented to the State's Supreme Court in 1935 address the problem of financing public schools. The debate centered on urban versus rural areas and how taxpayer money should be distributed into the education system evenly. Greensboro and Guilford Counties both represented this debate in legal cases presented to the State's Supreme Court.
Henry Brandis, Jr. was the associate director of the Institute of Government and addressed citizen's complaints against the Highway Fund. Taxes flowed into the highway fund and some taxpayers questioned whether these taxes targeted only specific citizens. Brandis justified the existence of the Highway Fund by breaking down statistical data.
In 1937, the state's counties needed to reevaluation property tax choosing one of two options, full reevaluation or horizontal increase/decrease. Horizontal increase/decrease refers to a raise or lessening of taxes with a uniform percentage instead of the costly and time consuming of assessing every parcel. Boards of Commissioners were responsible for making this decision for their counties.