Town of Roanoke Rapids v. Patterson
Supreme Court of North Carolina
Appeal by defendant from Allen, J., at March Term, 1922, of Halifax. Tbe issue was answered by tbe jury in favor of tbe plaintiff, and from tbe judgment rendered tbe defendant appealed.
1Opinion of the CourtAdams, J.
On 1 January, 1920, tbe defendant bad situate in tbe town of Roanoke Rapids real property of tbe value of $2,700, and owned personal property of tbe value of $21,321. Tbe plaintiff levied for that year a tax of 85 cents on property valued at $100. Upon tbe defendant’s refusal to pay tbe tax assessed against bis property, tbe plaintiff brought suit and recovered judgment. Tbe appeal involves tbe two questions whether tbe owner was required to list bis property as of 1 January, 1920, and if so, whether at that time tbe defendant was a resident of Roanoke Rapids. In 1919 tbe taxpayer filed bis…
2Cases cited5 opinions
- Reynolds v. Lloyd Cotton MillsSupreme Court of North Carolina · 1919
- Wheeler v. . CobbSupreme Court of North Carolina · 1876
- Horne v. . HorneSupreme Court of North Carolina · 1848
- Town of Salem v. Town of LymeSupreme Court of Connecticut · 1860
- Hall v. City of FayettevilleSupreme Court of North Carolina · 1894
3Cited by18 opinions
- State v. . WilliamsSupreme Court of North Carolina · 1944
- State v. WilliamsSupreme Court of North Carolina · 1944
- Thayer v. . ThayerSupreme Court of North Carolina · 1924
- Bigham v. . FoorSupreme Court of North Carolina · 1931
- In Re Guardianship of HallSupreme Court of North Carolina · 1952
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