Hyde County v. Bridgman

The plaintiff contends that having introduced in evidence the tax lien certificates for the years 1922,1923 and 1924 with tax tickets attached for the taxes for those years outstanding in the name of Bryan *249Gray issued to Hyde County that it bas made out a prima facie ease according to G.S. 105-388 (e). Tbat these records are presumptive evidence of the regularity of all prior proceedings incident to the sale and the due performance of all things essential to the validity thereof; that this includes the presumption that the property was lawfully listed and that the taxes for those years were…