Reynolds v. City of Asheville

Stacy, C. J:

The appropriateness of the proceeding, to test by injunction the validity of the alleged illegal tax, is asserted in R. R. v. Commissioners, 188 N. C., 265, 124 S. E., 560.

There was some confusion in the law as it existed in 1929 as to whether the lien of State, county and municipal taxes attached annually *214on tbe first day of May, tbe date of listing, or on the first day of June. C. S., 2815 and 7987; Chemical Co. v. Brock, 198 N. C., 342; Shaffner v. Lipinsky, 194 N. C., 1, 138 S. E., 418; Carstarphen v. Plymouth, 186 N. C., 90, 118 S. E., 905. But however this may have been, it…