Patent Appeal No. 7806. May 25, 1967. Kaye, Scholer, Fierman, Hays Handler, New York City (Sidney A. Diamond, New York City, of counsel), for appellant. Hill, Sherman, Meroni, Gross Simpson, Charles F. Meroni, Charles F. Meroni, Jr., Chicago, Ill., for appellee. Before WORLEY, Chief Judge, RICH, SMITH, and ALMOND, Judges, and WILLIAM H. KIRKPATRICK. Senior District Judge, Eastern District of Pennsylvania, sitting by designation. ALMOND, Judge. This is an appeal by opposer-petitioner Byron from the
No. 8410PTC115 Filed 21 May 1985 1. Taxation 25; Constitutional Law 6.1 — taxation of leased interest in State owned forestlands Taxation of Champion's interest in the Hofmann Forest by the counties in which the forest is located does not violate the prohibition against taxing State, county, and municipal property in Sec. 2 (3) of Article V of the North Carolina Constitution where Champion leased Hofmann from the State, owned the exclusive right to timber in the forest, and used the forest as a commercial