Legal Opinion
Bemis Hardwood Lumber Co. v. Graham County
Supreme Court of North Carolina
Decided September 28, 1938PublishedCited by 7 opinions
1Opinion of the CourtSeawell, J.
Tbe Machinery Act, chapter 291, Public Laws of 1937, governing tbe listing and appraisal of property and tbe levy and collection of taxes, contains tbe following provisions :
“Section 701. Except as hereinafter specified, real property shall be listed in the name of tbe owner; and it shall be tbe duty of tbe owner to list tbe same.” (Tbe situation with which we are dealing does not come within tbe exception.)
“Section 1401. Date as of Which Lien Attaches. Tbe lien of taxes levied on property and polls listed pursuant to this act shall attach to real estate as of the day as of which property is…
2Cases cited7 opinions
- State v. . LyleSupreme Court of North Carolina · 1888
- State v. Wells.Supreme Court of North Carolina · 1906
- State v. . JonesSupreme Court of North Carolina · 1905
- Watauga & Yadkin River Railroad v. FergusonSupreme Court of North Carolina · 1915
- State v. Champion Fibre Co.Supreme Court of North Carolina · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Calvin v. Custer CountyMontana Supreme Court · 1940
- South Carolina Public Service Authority v. 11,754.8 Acres of Land, More or LessCourt of Appeals for the Fourth Circuit · 1941
- In Re Members Warehouse, Incorporated, D/B/A Moneysworth Warehouse, Incorporated, Debtor. W. Joseph Burns, Trustee in Bankruptcy for Members Warehouse, Incorporated v. City of Winston-Salem County of Forsyth Forsyth County & City of Winston-Salem Tax Collector, in Re Members Warehouse, Incorporated, D/B/A Moneysworth Warehouse, Incorporated, Debtor. W. Joseph Burns, Trustee in Bankruptcy for Members Warehouse, Incorporated v. City of Fayetteville County of Cumberland Cumberland County & City of Fayetteville Tax CollectorCourt of Appeals for the Fourth Circuit · 1993
- De Loatch v. BeamonSupreme Court of North Carolina · 1960
- Dallas County v. Texas Turnpike Co.Court of Appeals of Texas · 1954
2 more not listed; retrieve them via the Exa API.