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Storyline · 1925–1932

Town and county budgets and tax rates, 1925–1932

What a Chapel Hill taxpayer paid in town and county taxes together fell from $2.69 on $100 of valuation in 1926 to $2.22 in 1932. In January 1926 the Orange County rate was $1.34, up from 90 cents in 1922, and the aldermen held the town rate at $1.38 through 1928; new state school and highway aid helped lower the county rate in 1929. From July 1, 1931 the state took over Orange's roads, which county accountant G. W. Ray said wiped out the county's 25-cent road tax, and that July the aldermen cut town employees' pay 10 percent. In 1932 the aldermen adopted a smaller town budget and the commissioners set the county rate at 80 cents.

1925–1932 Filed under Politics & Government 16 dated events

In September 1925 the Chapel Hill aldermen set the town tax rate at $1.35 and passed $80,000 of street improvement bonds. When the county bills went out in January 1926 the Orange County rate was $1.34 on $100 of valuation, up from 90 cents in 1922, so townspeople paid $2.69. The aldermen held the town rate at $1.38 in 1926, 1927 and 1928, and the county cut its rate from $1.50 to $1.45 for 1928. In 1929 the town and school rate rose to $1.52, while the county rate fell to $1.28, helped by new state school and highway aid. The aldermen cut the town rate to $1.40 in 1930. From July 1, 1931 the state took over Orange's roads, which county accountant G. W. Ray said wiped out the county's 25-cent road tax. That July the commissioners heard 133 appeals for lower assessments and granted cuts of only $23,010, and the aldermen cut town employees' pay 10 percent. Ray told the Kiwanis Club in February 1932 that the county rate had fallen from $1.25 for 1930 to 83 cents for 1931. In 1932 the aldermen adopted a town budget 9.6 percent smaller, the commissioners set the county rate at 80 cents, and the town and school rate was fixed at $1.42, so a Chapel Hill taxpayer paid $2.22.

Towns
Chapel Hill, Hillsborough
People with pages
7

The events, date by date

Every statement above comes from these dated entries in the chronology. Each links to its source.

  1. Chapel Hill aldermen set a $1.35 tax rate and pass $80,000 in street improvement bonds With the town's assessed valuation up $253,555 to $2,955,555, the aldermen fixed the 1925 tax rate at $1.35, two and a half cents above the year before, and passed ordinances for $80,000 of street improvement bonds, $27,500 of sewer bonds and smaller issues for street equipment and old debts. The bonds were sold November 2 at 5 1/4 percent, below the 6 percent the town had been paying. People: John Lindsay Morehead, Edward M. Knox Place: Chapel HillSearch the index · The Chapel Hill Weekly, September 11, 1925, p. 1
  2. Orange County's tax rate climbs to $1.34 When the 1925 county tax bills went out from the sheriff's office in January 1926, the county rate was $1.34 on $100 of valuation, up from $1.10 the year before and 90 cents in 1922. The Weekly figured a 49 percent rise in three years; with the Chapel Hill town rate of $1.35, townspeople paid $2.69. Place: Sheriff's office, Hillsborough; Orange CountySearch the index · The Chapel Hill Weekly, January 22, 1926, p. 1
  3. Chapel Hill sets its 1926 tax rate at $1.38 Chapel Hill's tax rate for 1926 was fixed at $1.38 per $100 of assessed value, school levy included, three cents above 1925 and four and a half cents below 1922; the county rate stayed at $1.34. The Weekly credited new building, including the Carolina Inn, for holding the rate steady and noted a re-assessment due in 1927. Place: Chapel Hill · Also mentions: Carolina InnSearch the index · The Chapel Hill Weekly, November 5, 1926, p. 1
  4. Chapel Hill aldermen hold the town tax rate at $1.38 At their meeting of August 8 the aldermen kept the town tax rate at the previous year's $1.38 on $100 of valuation, although Town Manager Knox had expected it to rise to $1.40. The Weekly reported village assessments of $3,417,344 and warned that the county's 10 percent cut in Chapel Hill assessments would leave revenue short of the budget, while the county rate was expected to rise 19 cents to about $1.53 to clear old deficits. People: Edward M. Knox Place: Board of aldermen, Chapel HillSearch the index · The Chapel Hill Weekly, August 12, 1927, p. 1
  5. Aldermen adopt a $37,272 town budget and keep the tax rate at $1.38 By August 3, 1928, the Chapel Hill aldermen approved a town budget of $37,272 for the coming year, about the same as the last, and held the tax rate at $1.38. Public works spending fell by $2,200 while public safety rose $2,600, mostly to pay full-time men at fire headquarters; the town owed $333,000 in bonds. Place: Chapel HillSearch the index · The Chapel Hill Weekly, August 3, 1928, p. 1
  6. Orange County's 1928 tax rate falls to $1.45 Figures prepared by Paul Wager for the Orange County Civic Association showed the county tax rate cut from $1.50 to $1.45, with more for the general fund and less for roads and debt service. Chapel Hill township's valuation rose by more than half a million dollars from new building, more than the whole county's gain, while most other townships fell. People: Paul W. Wager Place: Orange County (Civic Association meeting at the court house, Hillsborough)Search the index · The Chapel Hill Weekly, October 12, 1928, p. 3
  7. Orange County's 1929-30 budget goes to the commissioners with a tax cut of about 15 cents On July 22, 1929, the county commissioners received the 1929-30 budget prepared by county accountant G. W. Ray, including a school fund of about $177,000 and a road fund of about $50,000. New state school and highway aid worth $41,050 to Orange County let the county rate fall about 15 cents, the Weekly reported. People: Gilbert W. Ray Place: Court house, HillsboroughSearch the index · The Chapel Hill Weekly, July 26, 1929, p. 1
  8. Chapel Hill aldermen set the town and school tax rate at $1.52 Meeting on September 9, the aldermen fixed the 1929 rate at 48 cents for the schools and $1.04 for the town, 14 cents above 1928, while the county rate fell from $1.45 to $1.28. The Weekly credited part of a 19-cent drop in the school rate to the joint superintendent now shared by the Chapel Hill and Carrboro schools. Place: Chapel Hill · Also mentions: Chapel Hill and Carrboro schoolsSearch the index · The Chapel Hill Weekly, September 13, 1929, p. 1
  9. Chapel Hill aldermen cut the town tax rate to $1.40 On August 13, 1930, the aldermen approved the budget and set Chapel Hill's 1930 tax rate at $1.40 per $100, 12 cents below 1929. The school levy stayed at 48 cents, while the town's debt service fell to 39 cents and its operating levy to 53 cents, on an estimated valuation of $3,680,000. Place: Town Hall, Chapel HillSearch the index · The Chapel Hill Weekly, August 15, 1930, p. 1
  10. The state takes over Orange County's roads and most of its prisoners The Connor road bill, passed on March 20, 1931, moved every public road outside town streets to state upkeep from July 1, 1931 and made the state responsible for longer-term prisoners, ending one of the county's oldest duties. County accountant G. W. Ray said the change wiped out the county's 25-cent road maintenance tax. The Gardner survey had found Orange spent $48,076 on its 412 miles of roads in 1929. People: O. Max Gardner, Gilbert W. Ray Place: Orange CountySearch the index · Lefler and Wager, Orange County, 1752-1952 (1953), p. 208 · Also: Chapel Hill Weekly, May 22, 1931, p. 5; Chapel Hill Weekly, May 29, 1931, p. 1; Chapel Hill Weekly, February 26, 1932, p. 3
  11. Orange County commissioners hear tax assessment appeals and grant small cuts With the hard times bringing many owners to the courthouse in Hillsboro, the county commissioners heard 133 requests for lower assessments and then inspected disputed properties themselves. They granted a total reduction of only $23,010, more than half of it ($12,967 on 59 requests) in Chapel Hill township. Place: Orange County Courthouse, HillsboroughSearch the index · The Chapel Hill Weekly, July 24, 1931, p. 1
  12. Chapel Hill aldermen cut town employees' pay in the 1931-1932 budget Adopting the town's final budget, the aldermen cut the pay of all town employees 10 percent except the officers of the Recorder's Court, whose pay stood, and the police, where the chief went from $140 to $135 a month, the traffic officer from $125 to $115 and the night patrolman stayed at $100. Three weeks earlier they had restored the old pay scale in the tentative budget; the Weekly argued the saving to taxpayers was too slight to justify the cut. Place: Town Hall, Chapel HillSearch the index · The Chapel Hill Weekly, July 31, 1931, p. 1
Show all 16 dated events
  1. County accountant reports Orange retiring $112,377 in bonds County accountant Gilbert Ray told the Chapel Hill Kiwanis Club that Orange had cut its county tax rate from $1.25 for 1930 to 83 cents for 1931, a larger cut than the state average, would retire $112,377 in bonds in three years by June 30, and owed nothing on tax anticipation notes. People: Gilbert W. Ray Place: Kiwanis Club meeting, Chapel Hill · Also named: Gilbert RaySearch the index · The Chapel Hill Weekly, February 19, 1932, p. 1
  2. Chapel Hill aldermen adopt a reduced town budget for 1932-33 At a call meeting on July 25, 1932 the aldermen approved a town budget of $29,285 in operating requirements, $3,107 or 9.6 percent less than the year before, with $32,001 to be raised from property taxes. New town manager J. L. Caldwell's estimate had cut the manager's own salary by a quarter, from $2,400 to $1,800. People: John Caldwell, John L. Caldwell Place: Town Hall, Chapel HillSearch the index · The Chapel Hill Weekly, July 29, 1932, p. 1
  3. Chapel Hill aldermen set the 1932 town and school tax rate at $1.42, eleven cents lower On August 17, 1932 the aldermen fixed the Chapel Hill tax rate at $1.42 on the $100, made up of 87 cents for the town and 55 cents for the school district, eleven cents less than in 1931. With the county's 80 cents a Chapel Hill taxpayer paid $2.22, fourteen cents less than the year before. Place: Town Hall, Chapel HillSearch the index · The Chapel Hill Weekly, August 19, 1932, p. 1
  4. Orange County commissioners cut the county tax rate to 80 cents Early in August 1932 the Orange County commissioners set the county tax rate at 80 cents on the $100, three cents lower than the year before. The county budget estimate for 1932-33, made public in July by county accountant Gilbert W. Ray, came to $139,920, $4,160 less than the year's spending. People: Gilbert W. Ray Place: Orange County Courthouse, HillsboroughSearch the index · The Chapel Hill Weekly, August 19, 1932, p. 1

People in this storyline

People with a page of their own whom the dated events above name, those named most often first.

Further reading

No indexed work is about this storyline itself yet. These are the most widely held histories of the theme it is filed under, so they may not discuss it. Follow a link to find a copy or view the material.

Background on Politics & Government · the most widely held histories of the theme this storyline is filed under; they may not discuss it

William Friday

Link, William A. · 1995

Biography of William C. Friday, president of the University of North Carolina system, by historian William A. Link, published by UNC Press in 1995 with the subtitle power, purpose, and American higher education. It covers Friday's career and the history of the university at Chapel Hill and statewide. Part of the Rebecca B. Wall Local History Collection.

The Story of the Institute of Government, The University of North Carolina at Chapel Hill

Coates, Albert McKinley · 1981

Albert Coates's own account of the Institute of Government at the University of North Carolina, which he founded, subtitled 'out of a classroom in Chapel Hill' and published in 1981. The 303 pages trace the institute's history and its role in educating North Carolina's public officials.

Communists on Campus

Billingsley, William J. · 1999 · University of Georgia Press

William J. Billingsley's history of the Speaker Ban Law, the 1963 North Carolina statute that barred known Communists from speaking on state campuses, and the fight over it at the University of North Carolina in Chapel Hill. The subtitle sets the scope: race, politics and the public university in sixties North Carolina. It treats academic freedom, anti-communist movements and free speech in the state. University of Georgia Press, 1999, 308 pages with eight pages of plates.

Reviewed in Academe (2000), The American Historical Review (2001), The Journal of Southern History (2001), Journal of American History (2001), The Journal of Politics (2001).

Frank Porter Graham and the 1950 Senate Race in North Carolina

Pleasants, Julian M.; Burns, Augustus M., III · 1990 · UNC Press

Julian M. Pleasants and Augustus M. Burns III on the 1950 Democratic Senate primary in North Carolina, in which Frank Porter Graham, the former president of the University of North Carolina, lost to Willis Smith after a campaign marked by race-baiting. Primaries, elections and race relations in the state are its subjects. Published by UNC Press in 1990, 356 pages with illustrations.

Reviewed in Choice Reviews Online (1991), The American Historical Review (1991), Journal of American History (1991), The Journal of Southern History (1992).

The Age of Orange: Political and Intellectual Leadership in North Carolina, 1752-1861

Blackwelder, Ruth · 1961

Ruth Blackwelder's study of political and intellectual leadership in Orange County and North Carolina from 1752 to 1861, published in Charlotte by W. Loftin in 1961. Topics include state politics and government, intellectual life before the Civil War, and county genealogy. It runs 216 pages with illustrations and a bibliography. Part of the Wall Local History Collection.

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The Good Government Man

Covington, Jr., Howard E. · 2010

Howard E. Covington Jr.'s biography of Albert Coates (1896-1989), the law professor who founded the Institute of Government at the University of North Carolina and led it through its early years. Topics include Coates as a law teacher and the institute's history as a center for the study of public administration in Chapel Hill. Published in 2010 by the University Library at Chapel Hill, 322 pages with 32 pages of plates.

Orange County, 1752-1952

Lefler, Hugh Talmage; Wager, Paul W. · 1953

Hugh Talmage Lefler and Paul W. Wager's history of Orange County across its first two centuries, 1752 to 1952, prepared for the county's bicentennial. It covers government and politics, biography and the county's families, and doubles as a genealogical reference. Published in Chapel Hill by the Orange Printshop in 1953, 389 pages with illustrations and an index; this copy is a later reprint.

Reviewed in The Journal of Southern History (1954).

A Traitor and a Scoundrel: Benjamin Hedrick and the Cost of Dissent

Smith, Michael Thomas · 2003 · University of Delaware Press ; London : Associated University Presses

Michael Thomas Smith's biography of Benjamin Sherwood Hedrick, the University of North Carolina chemistry professor dismissed in 1856 after he declared support for the antislavery presidential candidate John C. Fremont. Published by University of Delaware Press in 2003, 216 pages with illustrations. Topics include abolitionists and dissenters in North Carolina, the antislavery movement in the state, and the university's biography before 1962.

Reviewed in The Journal of Southern History (2005).

The Papers Of Willie Person Mangum

Mangum, Willie Person · 1950 · State Dept. of Archives and History

The papers of Willie Person Mangum, 1792 to 1861, a lawyer, judge and United States senator from the part of Orange County that later became Durham County. Five volumes of correspondence published by the State Department of Archives and History beginning in 1950, arranged by date from 1807 to 1894, with illustrations, portraits and folding maps. A source for antebellum North Carolina and national politics, the Whig Party and the Mangum family.

Reviewed in The Journal of Southern History (1951), Journal of American History (1951), The Journal of Southern History (1953), Journal of American History (1953), The Journal of Southern History (1954), The Journal of Southern History (1955), The Journal of Southern History (1957), Journal of American History (1957), The American Historical Review (1957).

An Historical Address Delivered in Saint Matthew's Church, Hillsboro, N.C., on Sunday, August 24, 1924

Cheshire, Joseph Blount · 1925

Address by Bishop Joseph Blount Cheshire at St. Matthew's Church in Hillsborough on 24 August 1924, marking the parish's hundredth anniversary. Printed in Durham in 1925 at the vestry's order, with a foreword by the rector. Cheshire discusses George Micklejohn, William Mercer Green and Moses Ashley Curtis.

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Friends of the Orange County Public Library. “Town and county budgets and tax rates, 1925–1932.” Orange County Indexed, https://focplnc.org/orange-county-books/storylines/depression-budgets-taxes-storyline-1925/. Accessed October 22, 2026.

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Two mice reading back to back against a leaf, with the hand-lettered words Friends of the Orange County Public Library
Illustration by Caldecott Medalist Matthew Cordell, gifted to the Friends 2026