Raleigh & Gaston Railroad v. Lewis
Supreme Court of North Carolina
Constitution — Injunction—Taxes—Statute. This was an application foe. an injunction, made in an .action pending in Halifax Superior Court, and heard before Graves, J., on the ... day of January, 1888. The defendant, who, as Sheriff, is tax collector of the County of Halifax, having in his hands the tax list of 1887, in which the plaintiff is charged with a tax of $23.40, assessed on lots of land belonging to the Company, and necessary in the prosecution of its business,…
Read the full summary
Constitution — Injunction—Taxes—Statute. This was an application foe. an injunction, made in an .action pending in Halifax Superior Court, and heard before Graves, J., on the ... day of January, 1888. The defendant, who, as Sheriff, is tax collector of the County of Halifax, having in his hands the tax list of 1887, in which the plaintiff is charged with a tax of $23.40, assessed on lots of land belonging to the Company, and necessary in the prosecution of its business, proceeded after a levy upon them to advertise a sale for the payment thereof, the plaintiff having refused to acknowledge…
1Opinion of the Court
Smith, C. J.,
(after stating the case). The ruling of the Court is predicated on the Act of 1887, ch. 137, §84, which is in these words, so far as applicable to the matter in dispute :
“ No injunction shall be granted by any Court or Judge in this State to restrain the collection of any tax or any part thereof, hereafter levied, nor to restrain the sale of any property for the non-payment of any such tax, except such tax or the part thereof enjoined be levied or assessed for an illegal or unauthorized purpose, nor shall any person be permitted to recover by claim and delivery or other process,…
2Cases cited4 opinions
- London v. City of WilmingtonSupreme Court of North Carolina · 1878
- J. F. Gore v. . M. MastinSupreme Court of North Carolina · 1872
- State v. . LutzSupreme Court of North Carolina · 1871
- Mulford v. . SuttonSupreme Court of North Carolina · 1878
3Cited by11 opinions
- State v. Georgia Co.Supreme Court of North Carolina · 1893
- Casco Co. v. Thurston CountyWashington Supreme Court · 1931
- Guilford v. . Georgia Co.Supreme Court of North Carolina · 1893
- Richmond v. Town of ReidsvilleSupreme Court of North Carolina · 1891
- Kirkpatrick v. CurrieSupreme Court of North Carolina · 1959
6 more not listed; retrieve them via the Exa API.