City of Wilmington v. Moore
Supreme Court of North Carolina
Appeal by plaintiff from Justice, J., at the March Term, 1915, of New HaNOVeR. Civil action to recover back taxes by foreclosing lien on realty subject thereto.
Read the full summary
Appeal by plaintiff from Justice, J., at the March Term, 1915, of New HaNOVeR. Civil action to recover back taxes by foreclosing lien on realty subject thereto. There was an act authorizing collection of the taxes, and plaintiff having developed its case so far as to show that the taxes for several back years were due and owing and that there was a piece of land available and subject to payment of same, defendant demurred ore terms, insisting that the present suit could not be maintained before resort was first had to summary method of collection by levy and sale provided for in Eevisal, sec.…
1Opinion of the Court
Hoke, J.,
after stating the case: The power of the General Assembly to enact legislation authorizing collection of back taxes and the right of the State and municipalities representing it to enforce collection by appropriate action in the courts, is fully established in this State. City of Wilmington v. Cronly, 122 N. C., p. 383; S. and Guilford Co. v. Ga. Co., 112 N. C., p. 34.
In the present case there was evidence tending to show that, under a special statute of the Legislature, passed for the purpose, the taxes were due and properly assessed; that same were imposed and that there was a lot…
2Cases cited1 opinion
- Berry v. . DavisSupreme Court of North Carolina · 1912
3Cited by6 opinions
- Rigsbee v. . BrogdenSupreme Court of North Carolina · 1936
- Wilkinson v. . BoomerSupreme Court of North Carolina · 1940
- Cherokee County v. McClellandSupreme Court of North Carolina · 1919
- Muddy Creek Drainage Commission v. EpleySupreme Court of North Carolina · 1925
- Cherokee County v. McClellandSupreme Court of North Carolina · 1919
1 more not listed; retrieve them via the Exa API.