Mulford v. . Sutton
Supreme Court of North Carolina
Appeal from a Justice’s Court, heard at Chambers oil the 27th of October, 1877, iu Wilmington, before Moore, J. This was an action by the plaintiff to recover the amount of a certain tax paid under protest to the defendant, sheriff of Bladen county, and the following are the facts agreed upon : The plaintiff is a retail liquor dealer, having been regularly licensed as such by the proper authorities in said county.
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Appeal from a Justice’s Court, heard at Chambers oil the 27th of October, 1877, iu Wilmington, before Moore, J. This was an action by the plaintiff to recover the amount of a certain tax paid under protest to the defendant, sheriff of Bladen county, and the following are the facts agreed upon : The plaintiff is a retail liquor dealer, having been regularly licensed as such by the proper authorities in said county. He bought liquors between the first of January, 1877, and the 10th of March following (the date of ratification of the revenue act) to the amount of $106.80; and between said last…
1Opinion of the CourtEaircloth, J.
There have been numerous discussions and decisions in regard to the right of a taxpayer to have the collection of taxes restrained, on the ground that the law authorizing it is illegal, or that the assessments have been illegally or fraudulently made, and the like reasons. In such cases when public policy does not forbid it, and the reasons are manifest and clear, a Court of Equitj does often interfere and stop the collection. It became well settled, however, that not even a preliminary injunction to stay the collection of taxes would be granted, until it is made to appear that all the taxes…
2Cases cited1 opinion
- Taylor v. SecorSupreme Court of the United States · 1876
3Cited by2 opinions
- Raleigh & Gaston Railroad v. LewisSupreme Court of North Carolina · 1888
- Davie v. . BlackburnSupreme Court of North Carolina · 1895