Piedmont Memorial Hospital, Inc. v. Guilford County

A controversy without action between the same parties involving the liability for ad valorem taxation of plaintiff’s real and personal property for the year 1940 was considered and determined by this Court in favor of the defendants at Fall Term, 1940. That case is reported in 218 N. C., 673, 12 S. E. (2d), 265, where the material facts are set out. It there appeared that in October, 1940, the plaintiff paid, under protest, the taxes claimed by defendants, and brought suit to recover the amount so paid, in accordance with the provisions of sec. 936, ch. 158, Public Laws 1939. It was decided…