Moore v. . Sugg
Supreme Court of North Carolina
Civil actiou, brought by Thomas Moore against Janies T. Sugg, Tax-collector of Greene County, for an injunction to restrain the sale of real estate for taxes, heard before' Whitaker, J., at Fall Term of Greicnk Superior Court.
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Civil actiou, brought by Thomas Moore against Janies T. Sugg, Tax-collector of Greene County, for an injunction to restrain the sale of real estate for taxes, heard before' Whitaker, J., at Fall Term of Greicnk Superior Court. The complaint alleged that the plaintiff purchased the land subsequent to 1886, and that defendant had advertised the same for sale for the taxes of 1881 to 1886, both inclusive, and that he had bought the land at a foreclosure sale without notice that the taxes were unpaid. The defendant averred that plaintiff had notice of the encumbrance. From an order granting an…
1Opinion of the Court
Avery, J.:
The prohibition embodied in the general act against granting injunctions to prevent the collection of taxes is applicable by its terms only to such as are levied by that particular statute. The law passed at the same session (Acts of 1891, ch. 391) to enable .the sureties of a former Sheriff to protect themselves by the collection of taxes in arrears for the years from 1881 to 1886, both inclusive, contains neither the provision restricting the power of the Courts to grant restraining orders nor the clause usually inserted in such acts forbidding the collection, where the taxpayer…
2Cases cited7 opinions
- Whittaker v. . HillSupreme Court of North Carolina · 1887
- Blackwell Durham Tobacco Co. v. McElweeSupreme Court of North Carolina · 1886
- North Carolina Railroad v. Commissioners of AlamanceSupreme Court of North Carolina · 1880
- London v. City of WilmingtonSupreme Court of North Carolina · 1878
- Town of Durham v. RichmondSupreme Court of North Carolina · 1889
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Moore v. . SuggSupreme Court of North Carolina · 1894