Pocomoke Guano Co. v. Biddle
Supreme Court of North Carolina
Appeal from Garter, J., at October Term, 1911, of Chaven. This was a civil action instituted by the plaintiff to restrain the defendant sheriff from collecting certain State and county taxes levied on the property of the plaintiff, and for the purpose of having said taxes declared illegal and void and having the same stricken from the tax books. The plaintiff and defendant submitted the matter to the court upon an agreed statement of facts.
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Appeal from Garter, J., at October Term, 1911, of Chaven. This was a civil action instituted by the plaintiff to restrain the defendant sheriff from collecting certain State and county taxes levied on the property of the plaintiff, and for the purpose of having said taxes declared illegal and void and having the same stricken from the tax books. The plaintiff and defendant submitted the matter to the court upon an agreed statement of facts. Judgment was rendered against the plaintiff, and it appealed.
1Opinion of the CourtBeowN, J.
An analysis of the facts agreed shows:
T. That plaintiff, a Virginia corporation, doing a fertilizer business in this State, and paying taxes on its property in Virginia, owned personal property, Valued at some $25,000, stored on 1 June, 1910, in a warehouse in Craven County. The property consisted of fertilizer and fertilizer materials.
2. That said property was not listed for taxation, and plaintiff has paid no tax thereon, but has paid the tonnage tax collected for the purpose of defraying expenses connected with the inspection of fertilizers, as provided for in section 3955, Revisal of 1905.
2Cases cited7 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Brown v. HoustonSupreme Court of the United States · 1885
- Patapsco Guano Co. v. North Carolina Board of AgricultureSupreme Court of the United States · 1898
- Kelley v. RhoadsSupreme Court of the United States · 1903
- Pittsburg & Southern Coal Co. v. BatesSupreme Court of the United States · 1895
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jamison v. City of CharlotteSupreme Court of North Carolina · 1954
- Bickett v. State Tax CommissionSupreme Court of North Carolina · 1919
- Town of Saluda v. County of PolkSupreme Court of North Carolina · 1934
- Pocomoke Guano Co. v. City of New BernSupreme Court of North Carolina · 1916
- Bickett v. State Tax CommissionSupreme Court of North Carolina · 1919
2 more not listed; retrieve them via the Exa API.