Town of Saluda v. County of Polk

The first question presented for our consideration: Is the judgment of the court below correct, which holds that the street assessment levied by plaintiff, the town of Saluda, does not constitute a lien on a parity and of equal dignity with the tax liens due Polk County and the town of Saluda? We think so.

In Gunter v. Sanford, 186 N. C., 452 (460), citing many authorities, is the following: “As we have heretofore indicated, the statutes prescribing the method of improving the streets of the town and regulating assessments against property are referred to the right of taxation, and the…