Town of Shelby v. Tiddy
Supreme Court of North Carolina
Civil action, heard before Timberlake, J., at Fall Term, 1895, of ClevelaND Superior Court, on a ease agreed as follows : “I. That the town of Shelby is a corporation, with full powers to levy and collect taxes upon all species of property. “ II.
Read the full summary
Civil action, heard before Timberlake, J., at Fall Term, 1895, of ClevelaND Superior Court, on a ease agreed as follows : “I. That the town of Shelby is a corporation, with full powers to levy and collect taxes upon all species of property. “ II. That J. M. Flack & Sons, on the 1st day of June, 1894, were merchants and doing business in the town of Shelby, and on that day had in their stock $6,331 worth of goods, wares, merchandise, &c., which, on said first day of June, they listed on the tax-list for the town of Shelby ; that the said J. M. Flack & Sons had other property, such as household…
1Opinion of the Court
Furches, J.:
The judgment of the court below must be affirmed.
A tax is said to be an enforced liability or indebfedness-for the support of government. But this is a personal liability, and of itself creates no lien on the property of the tax payer. A lien may be created by law for the payment of this liability, as well as other indebtedness. When taxes are assessed and placed in the hands of the tax collector for collection, this is equivalent to a docketed judgment and execution thereon placed in the hands of the slier" iff. A docketed judgment creates a lien on che real estate of the…
2Cited by4 opinions
- Carstarphen v. Town of PlymouthSupreme Court of North Carolina · 1923
- Alexander v. . FarrowSupreme Court of North Carolina · 1909
- American Agricultural Chemical Co. v. WilliamsonSupreme Court of North Carolina · 1926
- Currie v. Southern Manufacturers Club, Inc.Supreme Court of North Carolina · 1936