Berry v. . Davis
Supreme Court of North Carolina
Appeal from Cline, J., at Fall Term, 1911, of PasquotaNk. Civil action, claim and delivery, in enforcement of a lien claimed on personal property of delinquent taxpayer.
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Appeal from Cline, J., at Fall Term, 1911, of PasquotaNk. Civil action, claim and delivery, in enforcement of a lien claimed on personal property of delinquent taxpayer. One G. H. Wood, holding a mortgage on the property seized in the cause, having intervened, it was adjudged that the plaintiff owned the property to an amount sufficient to pay the taxes due from the delinquents, to wit, $84.68 — $42.74 for 1909 and $41.94 'for 1910 — and the question of the right to this sum as between the plaintiffs, the tax collector of Elizabeth City, and the mortgagee, being reserved, the property was…
1Opinion of the Court
Hoee, J.,
after stating tbe case: Plaintiff, tbe tax collector of Elizabeth City, having by statute all tbe rights and powers conferred upon sheriffs by tbe general revenue laws, held a claim for unpaid taxes against W. T. and' G. M. Davis to tbe amount of $84.68, $42.74 of which was for unpaid taxes for 1909 and $41.94 was for taxes for 1910. Having settled with tbe corporation of Elizabeth City, plaintiff, bolding tbe tax lists and tbe claim arising thereon, on 11 August, 1911, instituted claim and delivery in enforcement of tbe demand, and under process seized a considerable lot of personal…
2Cases cited3 opinions
- State v. Georgia Co.Supreme Court of North Carolina · 1893
- Jones v. . ArringtonSupreme Court of North Carolina · 1886
- Mulheisen v. LaneIllinois Supreme Court · 1876
3Cited by8 opinions
- Second & E Streets, N.E., Associates v. Aries Enterprises, Ltd. ( in Re Aries Enterprises Ltd.)District Court, District of Columbia · 1980
- Hunt v. . CooperSupreme Court of North Carolina · 1927
- Cherokee County v. McClellandSupreme Court of North Carolina · 1919
- City of Wilmington v. MooreSupreme Court of North Carolina · 1915
- Muddy Creek Drainage Commission v. EpleySupreme Court of North Carolina · 1925
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