Legal Opinion

Bowie v. Town of West Jefferson

Supreme Court of North Carolina

Decided February 3, 1950No. 740PublishedCited by 8 opinions

1Opinion of the CourtSeawell, J.

This action was brought under G-.S. 105-406 to recover from the Treasurer of the Town of West Jefferson taxes paid by the plaintiffs under protest. There is no controversy over the fact that the taxes were paid under protest and that suit to recover back was brought in apt time.

The controversy was, by consent, heard before the trial judge without a jury and terminated in a judgment for plaintiffs from which the defendants appealed.

The plaintiffs’ protest rests on the contention that Chapter 627 of the Session Laws of 1947, under which the taxes were levied and collected, is in contravention…

2Cases cited7 opinions

  1. Stuart v. . PalmerNew York Court of Appeals · 1878
  2. Person v. . WattsSupreme Court of North Carolina · 1922
  3. Gunter v. Town of SanfordSupreme Court of North Carolina · 1923
  4. North Carolina Railroad v. Commissioners of AlamanceSupreme Court of North Carolina · 1877
  5. Lumber Co. v. . SmithSupreme Court of North Carolina · 1907

2 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Peterson v. HaganWashington Supreme Court · 1960
  2. McLean v. McLeanSupreme Court of North Carolina · 1951
  3. Northampton County Drainage District Number One v. BaileySupreme Court of North Carolina · 1990
  4. Kirkpatrick v. CurrieSupreme Court of North Carolina · 1959
  5. Coventry Woods Neighborhood Ass'n v. City of CharlotteCourt of Appeals of North Carolina · 2010

3 more not listed; retrieve them via the Exa API.

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