Cherokee County v. McClelland
Supreme Court of North Carolina
Civil actioN, tried before Webb, J., at June Term, 1919, of Cheeo-kee, a jury trial having been formally waived by the parties.
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Civil actioN, tried before Webb, J., at June Term, 1919, of Cheeo-kee, a jury trial having been formally waived by the parties. The action is by Cherokee County, and as holder of certificate of purchase at a tax sale of certain lands of defendant, to collect the taxes due thereon by foreclosure and sale, pursuant to the statute, the precise question presented being the right of plaintiff to collect the 20 per cent allowed by the statute in such suits, and the facts chiefly pertinent are set forth in his Honor’s judgment as follows: “This cause coming on to be heard, the parties waived a jury…
1Opinion of the CourtHoke, J.
The laws of this State make comprehensive provision for the collection of the public revenues, affording to the officers charged with the duty adequate remedies for the purpose, both by action and by summary process. City of Wilmington v. Moore, 170 N. C., 52; State and Guilford County v. Georgia Co., 112 N. C., 34. True, in Berry v. Davis, 158 N. C., 170, it was held that a sheriff or other executive officer charged with the duty of collecting the taxes, having the tax list in his possession, was not authorized to bring claim and delivery for personal property before levy made, but as…
2Cases cited6 opinions
- State v. Georgia Co.Supreme Court of North Carolina · 1893
- Rexford v. . PhillipsSupreme Court of North Carolina · 1912
- Matthews v. Fry.Supreme Court of North Carolina · 1906
- Stone v. . PhillipsSupreme Court of North Carolina · 1918
- Berry v. . DavisSupreme Court of North Carolina · 1912
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