Purnell v. Page.
Supreme Court of North Carolina
Actiost .by T. E. Purnell against M. W. Page, Sheriff of Wake County, heard by Judge H. R. Bryan, at July Term, 1903, of the Superior Court of Wake County. From a judgment for the plaintiff the defendant appealed.
1Opinion of the CourtCtARK, C. J.
The plaintiff is United States Judge for the Eastern District of North Carolina. The County Commissioners of Wake County, “under the advice and peremptory instruction of the Corporation Commission, acting as a Board of State Tax Commissioners,” have assessed and levied an income tax upon the income received by the plaintiff from the United States as such Judge (after deducting the $1,000 exemption allowed by law), and the defendant, as Sheriff and tax collector of Wake County, has levied upon the personal property of the plaintiff and threatens to sell the same to satisfy the income tax as…
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