Jenkins Bros. Shoe Co. v. Travis
Supreme Court of North Carolina
Appeal by plaintiff from Lyon, J., at September Term, 1914, of Eos-SYTII. Plaintiff, a corporation having its residence in Winston-Salem, N. C., where it conducts its business and has real and personal property of a tangible nature, applied to the board of commissioners of Forsyth County to correct and reduce the valuation of said property, because it was excessive.
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Appeal by plaintiff from Lyon, J., at September Term, 1914, of Eos-SYTII. Plaintiff, a corporation having its residence in Winston-Salem, N. C., where it conducts its business and has real and personal property of a tangible nature, applied to the board of commissioners of Forsyth County to correct and reduce the valuation of said property, because it was excessive. The application was granted in proceedings taken under sections 78 and 79 of the Machinery Act (Public Laws of 1913, ch. 203), and a certificate as to the reduction in value of the property and as to the amount of the tax to be…
1Opinion of the Court
"Walkeh, J\,
after stating the case: This case, but for a defect of parties, would present some very important and serious questions as to the proper procedure for reducing excessive valuations and refunding any ■'amount due the taxpayer by reason thereof, and as to the jurisdiction and supervisory powers of the State Tax Commission, which body was created by chapter 203 of the Public Laws of 1913, known as the Machinery Act, with certain well defined powers and capabilities. The duty of acting in regard to the refund of taxes overpaid is conferred, by sections 78 and 79 of the said act, upon…
2Cases cited2 opinions
- Thomas Ex Rel. Washington v. Commissioners of Carteret CountySupreme Court of North Carolina · 1872
- Benjamin Askew v. . James M. PollackSupreme Court of North Carolina · 1872
3Cited by1 opinion
- Alabama Public Service Commission v. Redwing Carriers, Inc.Supreme Court of Alabama · 1967