Legal Opinion

Atlantic Coast Line Railroad v. Brunswick County

Supreme Court of North Carolina

Decided October 15, 1919PublishedCited by 1 opinion

ActioN under sec. 2865, Eev., to recover an amount of taxes agreed to bave been unlawfully and wrongfully collected from plaintiff, beard on demurrer to complaint before Calvert, J., at June Term, 1919, of EeunswioK. There was judgment overruling demurrer, and defendant excepted and appealed.

1Opinion of the CourtHoke, J.

Tbe statute tinder which the present action is instituted (Eev., sec. 2855), on matter relevant to this inquiry, provides as follows:

“Whenever any person shall claim to have a valid defense to the enforcement of a tax or assessment charged or assessed upon his property or poll, such person shall pay such tax or assessment to the sheriff; but if, at the time of such payment, he shall notify the sheriff in writing that he pays the same under protest, such payment shall be without prejudice to any defenses or rights he may have in the premises, and he may, at any time within thirty days after…

2Cases cited8 opinions

Rodgers v. United StatesSupreme Court of the United States · 1902
Cecil v. City of High PointSupreme Court of North Carolina · 1914
Dunn v. . Barnes, Adm'rSupreme Court of North Carolina · 1875
Richmond v. Town of ReidsvilleSupreme Court of North Carolina · 1891
Abbott Ex Rel. Abbott v. HancockSupreme Court of North Carolina · 1898

3 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

Catholic Society of Religious & Literary Education v. Madison CountyCourt of Appeals for the Fourth Circuit · 1935