Henderson County v. . Smyth

On this appeal two questions are presented for decision :(1) Has the Superior Court jurisdiction of the subject matter of an action, the nature and purpose of which is to discover, to list and to assess for taxation property which has escaped taxation? (2) If not, may the action be dismissed after issuance of summons and before filing of complaint, when lack of jurisdiction is then apparent upon the face of the proceedings? The first is answered “No,” and the second “Yes.”

1. A defect of jurisdiction- exists where a Superior Court of general jurisdiction acts upon a subject which under the…