Person v. Board of State Tax Commissioners
Supreme Court of North Carolina
PetitioN for mAndamus, beard on demurrer by Calvert, J., at chambers in Raleigh, on 7 July, 1922. The demurrer was sustained, and the plaintiff appealed.
1Opinion of the CourtAdams, J.
At the session of 1901 the General Assembly constituted the Corporation Commission a Board of State Tax Commissioners, and imposed upon such board certain duties relative to the listing, assessment, and taxation of property. The statutes defining and circumscribing these duties, as modified or amended from time to time, have since been continued in force and effect; but on 8 March, 1921, the duties of the State Tax Commissioners were transferred to the State Department of Revenue to be perfprmed after 1 May by the Commissioner of Revenue, except as otherwise provided, and thereupon the Tax…
2Cases cited31 opinions
- School Commissioners v. Board of Aldermen & TreasurerSupreme Court of North Carolina · 1912
- People's Loan & Homestead Ass'n of Joliet v. KeithIllinois Supreme Court · 1894
- Ward v. Commissioners of Beaufort CountySupreme Court of North Carolina · 1908
- Drake v. CraneSupreme Court of Missouri · 1895
- Edgerton v. . KirbySupreme Court of North Carolina · 1911
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3Cited by31 opinions
- State v. AllenSupreme Court of North Carolina · 2005
- In Re the Investigation of the Death of MillerSupreme Court of North Carolina · 2003
- Bacon v. LeeSupreme Court of North Carolina · 2001
- State v. SmithSupreme Court of North Carolina · 2000
- Dickson v. Rucho, 366 NC 332Supreme Court of North Carolina · 2013
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