R. R. v. . Comrs.

Civil action to restrain the collection of an alleged unlawful tax and to correct and alleged error in the assessment of plaintiff's property for taxation.

From an order denying the relief sought, plaintiff appeals. In this jurisdiction, a taxpayer may contest the validity of an assessment or collection of tax upon his property in one of two ways:

1. He may pay the alleged illegal or invalid tax under protest and then bring an action to recover it back, observing, of course, the requirements of the statute with respect to time, notice, etc. C. S., 7979; Murdock v.Comrs., 138 N.C. 124; Hilliard…