B-C Remedy Co. v. Unemployment Compensation Commission
Supreme Court of North Carolina
Appeal by defendant from Jeff D. Johnson, Jr., Special Judge, at April Term, 1945, of DuehaM. Tbis is a controversy without action to determine the right of the plaintiff to recover or the power of the defendant to refund an item of $661.16 erroneously paid as a contribution or tax with respect to employment for the year 1940. The payment was made under the following circumstances: The plaintiff is -an employing corporation liable to contributions under the North Carolina…
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Appeal by defendant from Jeff D. Johnson, Jr., Special Judge, at April Term, 1945, of DuehaM. Tbis is a controversy without action to determine the right of the plaintiff to recover or the power of the defendant to refund an item of $661.16 erroneously paid as a contribution or tax with respect to employment for the year 1940. The payment was made under the following circumstances: The plaintiff is -an employing corporation liable to contributions under the North Carolina Unemployment Compensation Act, and the defendant is the State agency authorized to collect and receive such contributions.…
1Opinion of the CourtSeawell, J.
As a part of its defense, appellant suggests that there is no remedy for recovery of tax voluntarily paid. That could only be true where the statute fails to provide for a refund under such circumstances, and in a jurisdiction which would regard an action at law for its recovery as a suit against the State, without statutory authority for its institution. In view of the construction we give the statute, we do not find it necessary to discuss the point. The Act is broad enough in its phraseology to cover refund of money paid through mistake, without raising technical distinctions between…
2Cases cited9 opinions
- Graham v. Du PontSupreme Court of the United States · 1923
- Wagner Electric Manufacturing Co. v. LyndonSupreme Court of the United States · 1923
- Bateman v. . SterrettSupreme Court of North Carolina · 1931
- Tabor v. . WardSupreme Court of North Carolina · 1880
- Byrd D. JohnsonSupreme Court of North Carolina · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Wood v. J. P. Stevens & Co.Supreme Court of North Carolina · 1979
- Smith v. American & Efird MillsSupreme Court of North Carolina · 1982
- Coca-Cola Co. v. CobleSupreme Court of North Carolina · 1977
- Spencer v. McDowell Motor Co.Supreme Court of North Carolina · 1952
- Ketchikan Spruce Mills v. DeweyDistrict Court, D. Alaska · 1957
4 more not listed; retrieve them via the Exa API.