City of Raleigh v. Jordan

This was a civil action instituted by the city of Raleigh under O. S., 7990, to enforce a lien for unpaid taxes for the years 1925 and 1926. Taxes for those years were levied on certain lots in the city ■of Raleigh then owned by J. R. Jordan and C. P. Grantham. These lots were subsequently acquired by the defendant, the Metropolitan Life Insurance Company, in 1931.

The cause was heard upon an agreed statement of facts. The court below held that under the provisions of ch. 181, Public Laws of 1933, the *56taxes on this property for 1925 and 1926 were barred and uncollectible. Plaintiff appealed.

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