Pocomoke Guano Co. v. City of New Bern
Supreme Court of North Carolina
This action is brought to recover certain alleged excessive taxes paid to defendant by plaintiff on fertilizing material stored in defendant’s warehouses in tbe city of New Bern during years 1907, 8, 9, and' 10. Tbe cause was beard by Devin, J., at April Term, 1916, of CbaveN, upon tbe pleadings, and a demurrer ore tenus sustained upon tbe ground that the complaint failed to state a cause of action. No amendment to complaint was asked.
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This action is brought to recover certain alleged excessive taxes paid to defendant by plaintiff on fertilizing material stored in defendant’s warehouses in tbe city of New Bern during years 1907, 8, 9, and' 10. Tbe cause was beard by Devin, J., at April Term, 1916, of CbaveN, upon tbe pleadings, and a demurrer ore tenus sustained upon tbe ground that the complaint failed to state a cause of action. No amendment to complaint was asked. From the- judgment dismissing tbe action, the plaintiff appealed.
1Opinion of the CourtBeowN, J.
Tbe plaintiff alleges tbat defendant placed its fertilizer upon tbe tax lists for tbe years named and valued it at an excessive valuation, refusing to bear evidence as to its actual value, as requested by defendant.
Tbe plaintiff paid tbe taxes upon sucb assessed valuation to defendant, and sues to recover back tbe taxes upon tbe difference between wbat plaintiff alleges is tbe actual value of tbe fertilizer on band during those years and tbe taxes as assessed. Plaintiff admits tbat it failed to list said fertilizer or any part of it for taxation during those years.
Tbe plaintiff is a Virginia…
2Cases cited3 opinions
- Kyle v. . CommissionersSupreme Court of North Carolina · 1876
- Pocomoke Guano Co. v. BiddleSupreme Court of North Carolina · 1912
- Wade v. Commissioners of Craven CountySupreme Court of North Carolina · 1876
3Cited by4 opinions
- R. R. v. . Comrs.Supreme Court of North Carolina · 1924
- Lumber Co. v. . SmithSupreme Court of North Carolina · 1907
- Norfolk-Southern Railroad v. Board of CommissionersSupreme Court of North Carolina · 1924
- Bryan v. . Craven CountySupreme Court of North Carolina · 1933