State v. . Bisaner
Supreme Court of North Carolina
Indictment, tried before Meares, Judge, and a jury, at February Term, 1887, of the Criminal Court of Mecklen-burg county.
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Indictment, tried before Meares, Judge, and a jury, at February Term, 1887, of the Criminal Court of Mecklen-burg county. The indictment charges that the defendant, “ being one of the special tax collectors in and for the count}1- and State aforesaid, duly appointed and qualified as such in conformity to law, to perform the duties of that office, not regarding the duties of that office, but contriving and intending one Robert Gray, to injure and oppress, on the said day aforesaid, by color of his said office, did knowingly, wilfully, corruptly .and extortively, demand, take and receive from…
1Opinion of the Court
MerrihoN, J.,
(after stating the facts). The statutory provision in question (Acts 1885, ch. 177, §28) gives the tax list of county and State taxes, with the proper order of the county commissioners entered thereon as prescribed, “the force and effect of a judgment and execution against the property of the person charged in such list,” when the same went into the hands of the sheriff or tax collector for collection, hut this did not imply that it was to be treated as an execution in the hands of the sheriff against each tax payer, .so as to entitle him at once and certainly to an execution fee…
2Cited by2 opinions
- State v. . PritchardSupreme Court of North Carolina · 1890
- State v. . PritchardSupreme Court of North Carolina · 1890