Johnson v. . Royster
Supreme Court of North Carolina
Appeal from an interlocutory order made at June Term, 1882, of Wake Superior Court, by MacRae, J. The facts as set forth in the pleadings and the accompanying affidavits, are as follows: The plaintiffs, who are residents of the state of Maryland, own, and have owned for several years, a lot of land situate in the city of Raleigh, which they have been accustomed to list for taxation through their agents, Messrs. Battle and Batchelor, and in their names “as agents.”
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Appeal from an interlocutory order made at June Term, 1882, of Wake Superior Court, by MacRae, J. The facts as set forth in the pleadings and the accompanying affidavits, are as follows: The plaintiffs, who are residents of the state of Maryland, own, and have owned for several years, a lot of land situate in the city of Raleigh, which they have been accustomed to list for taxation through their agents, Messrs. Battle and Batchelor, and in their names “as agents.” After listing the land for the year 1876, and paying the tax for that year they ceased to act as agents for the plaintiffs, and…
1Opinion of the CourtRuffin, J.
The authorities go very far in support of the plaintiffs’ right to have their land exempted from the tax complained of. In N. C. R. R. Co. v. Com’rs of Alamance, 77 N. C., 4, it is said to be clear, under the laws of this state, that lands can be listed for taxation by the owner, or for double tax by the county commissioners in. case of his failure, only in the year, and, for the year, in which the tax thereon is due, and that it can neither be listed nor taxed for any year preceding a current year; and it is expressly declared, that if by any means any real estate, which would otherwise be…
2Cases cited5 opinions
- Owings v. HullSupreme Court of the United States · 1835
- North Carolina Railroad v. Commissioners of AlamanceSupreme Court of North Carolina · 1880
- Doe on Dem. Taylor v. AllenSupreme Court of North Carolina · 1872
- North Carolina Railroad v. Commissioners of AlamanceSupreme Court of North Carolina · 1877
- Sudderth v. . BrittainSupreme Court of North Carolina · 1877
3Cited by6 opinions
- Wynn v. GrantSupreme Court of North Carolina · 1914
- Wynn v. . GrantSupreme Court of North Carolina · 1914
- City of Wilmington v. CronlySupreme Court of North Carolina · 1898
- Pierson v. Minnehaha CountySouth Dakota Supreme Court · 1912
- Williamson v. MimmsSupreme Court of Arkansas · 1887
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