Bragg Development Co. v. Braxton

This cause must be remanded to the court below with direction that the court enter a judgment of dismissal for two reasons: (1) It presents no litigable question for decision; and (2) in any event it is not the proper method of determining plaintiff’s tax liability to the defendant County.

“The subject of a civil action” as used in the statute, G.S. 1-250, is a cause of action. Tbe stipulated facts must present a controversy which could be litigated and upon wbicb tbe court could enter judgment in an action pending. In adopting tbe statute, the Legislature did not intend to confer jurisdiction…