Brunswick-Balke-Collender Co. v. Mecklenburg County
Supreme Court of North Carolina
Civil action, tried before Harding, Jand a jury, at February Term, 1921, of MeckleNbueg. Tbe action is instituted by plaintiff against Mecklenburg County to recover tbe sum of $1,010.60 paid by tbe plaintiff to tbe sheriff under protest to prevent a sale of certain personal property upon wbicb plaintiff beld a chattel mortgage, tbe said sum being a license tax alleged to have been due to State and county by tbe Mecklenburg Amusement Company for tbe year commencing 1 June,…
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Civil action, tried before Harding, Jand a jury, at February Term, 1921, of MeckleNbueg. Tbe action is instituted by plaintiff against Mecklenburg County to recover tbe sum of $1,010.60 paid by tbe plaintiff to tbe sheriff under protest to prevent a sale of certain personal property upon wbicb plaintiff beld a chattel mortgage, tbe said sum being a license tax alleged to have been due to State and county by tbe Mecklenburg Amusement Company for tbe year commencing 1 June, 1918, and expiring 31 May, 1919. Tbe facts in evidence tended to show that plaintiff, on 10 October, 1917, sold to one…
1Opinion of the CourtHoKE, J.
Plaintiff has taken the proper course to test his right to relief. The law on the subject, C. S., 7979, making provision that where “a person claims that a tax or assessment charged against him is invalid he shall pay under written protest and on written demand upon the treasurer of the county or the State within 30 days, and upon a failure to refund within 90 days he may maintain his action against the county, including in his demand both the State and county tax,” and in pursuing this course it is not contended that the tax, if valid, should not prevail over plaintiff’s lien, or that there…
2Cases cited13 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Orient Insurance v. DaggsSupreme Court of the United States · 1899
- Tullis v. Lake Erie & Western RailroadSupreme Court of the United States · 1899
- State v. . TenantSupreme Court of North Carolina · 1892
- State v. . BurnettSupreme Court of North Carolina · 1920
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3Cited by18 opinions
- Henrietta Mills v. Rutherford CountySupreme Court of the United States · 1930
- North Carolina Ex Rel. Taylor v. Carolina Racing Ass'nSupreme Court of North Carolina · 1954
- State v. . VanhookSupreme Court of North Carolina · 1921
- Bizzell Ex Rel. Bizzell v. Board of AldermenSupreme Court of North Carolina · 1926
- State v. FeltonSupreme Court of North Carolina · 1954
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