Board of Commissioners v. Murphy
Supreme Court of North Carolina
This was a civil action, tried at March Term, 1890, of Greene Superior Court, before Boykin, J. This action is brought by the Board of Commissioners of the county of Greene to enforce the collection of certain alleged arrearages of taxes due that county for the years 1881 to 1886 inclusive, levied upon certain real estate specified, the property, at the time of such levy, of the defendant John Murphy, and charged against him, parts of which he has since sold to other…
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This was a civil action, tried at March Term, 1890, of Greene Superior Court, before Boykin, J. This action is brought by the Board of Commissioners of the county of Greene to enforce the collection of certain alleged arrearages of taxes due that county for the years 1881 to 1886 inclusive, levied upon certain real estate specified, the property, at the time of such levy, of the defendant John Murphy, and charged against him, parts of which he has since sold to other defendants, and to enforce the alleged lien of such taxes imposed upon the real estate mentioned. It is alleged in the…
1Opinion of the CourtMerrimon, C. J.
after stating the facts: If, in possible cases, the chancery jurisdiction o’f the Court might be invoked to enforce liens upon real estate created by taxes duly levied thereupon and the collection of arrearages of taxes in favor of the State or counties, the present is not one of them. The taxes specified in the complaint were duly levied upon the land mentioned; the tax-list and the order to collect were placed in the hands of the Sheriff, charged by the law to collect the taxes therein specified. He failed to collect the same, as he was bound to do, or he did collect them and failed to…
2Cases cited2 opinions
- Gatling v. . Commissioners of CarteretSupreme Court of North Carolina · 1885
- Wade v. Commissioners of Craven CountySupreme Court of North Carolina · 1876
3Cited by4 opinions
- State v. Georgia Co.Supreme Court of North Carolina · 1893
- Guilford v. . Georgia Co.Supreme Court of North Carolina · 1893
- Kansas City v. FieldSupreme Court of Missouri · 1920
- State v. Baltimore & O. R.West Virginia Supreme Court · 1895