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Storyline · 1938–1945

Chapel Hill and Orange County tax rates, 1938–1945

Welfare costs and lost revenue pushed the Orange County tax rate up in 1938, and it came down again later. In July 1938 the commissioners raised the county rate from 95 cents to $1 on the $100, as the welfare fund rose to meet Social Security requirements and revenue from intangibles, now taxed by the state, fell; with the town rate held, a Chapel Hill owner paid $2.65. In 1942 the commissioners cut the county rate to 95 cents, a cut the Weekly credited mainly to a rise in total assessments, and a Chapel Hill owner's combined rate fell to $2.50. The county rate was set at 88 cents in 1943 and kept there in 1944 and 1945.

1938–1945 Filed under Politics & Government 8 dated events

In July 1938 the Orange County commissioners' 1938-39 budget of $177,240 raised the county rate from 95 cents to $1 on the $100, as the welfare fund rose to $29,070 to meet Social Security requirements and revenue from intangibles (property such as stocks and bonds), now taxed by the state, fell. On August 10 the Chapel Hill aldermen adopted a town budget of $41,259 with a new police patrolman and held the town rate at $1.65, so that a Chapel Hill owner paid $2.65. In 1939 a drop in debt service brought the town rate, school rate included, to $1.61, while the county rate stayed at $1. In July 1942 the school board raised its levy from 27 1/2 to 30 cents for $35,000 of school bonds due for payment, and the aldermen trimmed the town government rate so that the combined rate came to $1.55, five cents below the year before. On August 3 the commissioners cut the county rate to 95 cents, a cut the Weekly credited mainly to a rise in total assessments, and a Chapel Hill owner's combined rate fell to $2.50. On July 12, 1943 the commissioners set a tentative county rate of 88 cents. They kept it there when they adopted a $204,971.13 budget on August 7, 1944, and again on August 6, 1945.

Towns
Hillsborough, Chapel Hill
People with pages
2

The events, date by date

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

  1. Orange County commissioners raise the county tax rate to $1 The commissioners' 1938-39 budget of $177,240 raised the county rate from 95 cents to $1 on the $100. The welfare fund rose from $22,778 spent the year before to $29,070 to meet Social Security requirements (old-age assistance and aid to dependent children and the blind), $2,000 went to the district's anti-syphilis campaign, and revenue from intangibles, now taxed by the state, fell from $5,982 to $1,871. People: Gilbert W. Ray Place: Court house, HillsboroSearch the index · The Chapel Hill Weekly, July 15, 1938, p. 1
  2. Chapel Hill aldermen adopt the 1938-39 budget and hold the tax rate at $1.65 The aldermen approved a town budget of $41,259 and kept the rate at $1.65 on the $100 (72.5 cents for operations, 33.5 for the school, 59 for debt service) on valuations of $3,325,000. The budget added a police patrolman ($1,200), new fire hose, and engineering for an enlarged sewage disposal plant; with the county's $1 rate a Chapel Hill owner paid $2.65. Place: Chapel HillSearch the index · The Chapel Hill Weekly, August 12, 1938, p. 1
  3. Chapel Hill sets its 1939 tax rate at $1.61 Chapel Hill's 1939 tax rate, school rate included, was $1.61 on the $100, four cents below 1938, because a $4,700 drop in debt service outweighed a $3,500 rise in operating costs; $29,025 was to be raised by property taxes. The Orange County rate stayed at $1.00, so town property owners paid $2.61 in all against $2.65 in 1930. Place: Chapel HillSearch the index · The Chapel Hill Weekly, September 1, 1939, p. 1
  4. Chapel Hill sets its 1942 town and school tax rate at $1.55 The school board raised the school levy from 27 1/2 to 30 cents to build up the sinking fund for $35,000 of school bonds due for payment, and the aldermen trimmed the town government rate to make up the difference. The combined town-and-school rate came to $1.55, five cents lower than the year before. Place: Town Hall, Chapel HillSearch the index · The Chapel Hill Weekly, July 24, 1942, p. 1
  5. Orange County commissioners cut the county tax rate to 95 cents The county commissioners surprised most citizens by setting the 1942 county rate at 95 cents, down from the $1 rate of the four years before, a cut the Weekly credited mainly to a rise in total assessments. With Chapel Hill's $1.55 town rate, a Chapel Hill property owner's combined rate fell to $2.50. Place: HillsboroughSearch the index · The Chapel Hill Weekly, August 7, 1942, p. 1
  6. Orange County commissioners cut the county tax rate from 95 to 88 cents Meeting in Hillsboro, the commissioners set a tentative 1943-44 county rate of 88 cents, down from 95. The county's published statement showed 1942-43 revenue of $207,028.83 against spending of $179,570.19 and a tentative 1943-44 budget of $198,458.30. Place: Court house, HillsboroughSearch the index · The Chapel Hill Weekly, July 16, 1943, p. 1
  7. Orange County commissioners adopt a $204,971 budget and keep the 88-cent tax rate On Monday, August 7, 1944, the Orange County Board of Commissioners adopted the 1944-45 county budget of $204,971.13 exactly as advertised, up from $199,068.30 the year before, and kept the countywide tax rate at 88 cents. The tentative budget, set at a special meeting on July 10, called for $128,970.47 from current taxes and the rest from other sources. People: Collier Cobb Jr. Place: Orange County Courthouse, HillsboroughSearch the index · The News of Orange County (Hillsborough), August 17, 1944, p. 1
  8. County commissioners keep the Orange County tax rate at 88 cents Meeting on August 6, the Orange County commissioners adopted the tentative tax rate for 1945-46 without change at 88 cents on $100 of valuation, to raise $317,581.80 for public health, county debt service, the general and salary funds, school current expenses, capital outlay and debt service, and welfare. They also revised the jury list, as the law required every other year. Place: Orange County Courthouse, HillsboroSearch the index · The News of Orange County (Hillsborough), August 9, 1945, 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. “Chapel Hill and Orange County tax rates, 1938–1945.” Orange County Indexed, https://focplnc.org/orange-county-books/storylines/tax-rates-storyline-1938/. Accessed October 22, 2026.

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Illustration by Caldecott Medalist Matthew Cordell, gifted to the Friends 2026