R. S. Pullen v. the Commissioners of Wake County.
Supreme Court of North Carolina
This was a petition to correct the tax list for tbe year 1871, beard before Watts, Judge, at the Special Term of Wake Superior Court, January. 1872. The petition was heard before the County Commissioners of Wake. They refused to grant the relief prayed for, and the petitioner appealed to the Superior Court. Upon the hearing before Judge Watts, the order of the Commissioners was reversed, and an order made to correct the tax list. Erom this order, &c.
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This was a petition to correct the tax list for tbe year 1871, beard before Watts, Judge, at the Special Term of Wake Superior Court, January. 1872. The petition was heard before the County Commissioners of Wake. They refused to grant the relief prayed for, and the petitioner appealed to the Superior Court. Upon the hearing before Judge Watts, the order of the Commissioners was reversed, and an order made to correct the tax list. Erom this order, &c. The Commissioners appealed to the Supreme Court. The facts upon which the application is founded, are sufficiently stated in the opinion of the…
1Opinion of the Court
RodMAjst, J,
Penelope Smith died in October, 1870, leaving* a will by which she bequeathed $30,000 of personal property to strangers., and made the plaintiff her executor.
The executor presented bis complaint to the Commissioners for Wake county, that the said property had been assessed for taxation for the year 1871, at the rate of 2| per cent on its value for a tax to the State, and a like rate for the county ; and prayed that he might be relieved of the tax. The Commissioners refused his demand, whereupon he appealed to the Superior Court, where the Judge corrected the tax list by striking…
2Cases cited1 opinion
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
3Cited by29 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- State v. AlstonTennessee Supreme Court · 1895
- Ladd v. Estate of KellenbergerSupreme Court of North Carolina · 1985
- Coley v. StateSupreme Court of North Carolina · 2006
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