Trustees of Lees-McRae Institute v. Avery County
Supreme Court of North Carolina
Appeal by plaintiffs from McElroy, J., at October Term, 1922, of Aveey. This is a controversy without action. The plaintiffs sought to recover from the defendant $180 taxes, paid under protest, for the year 1921. The judge found the facts and rendered judgment as follows: “The plaintiff Lees-McBae Institute is located on a tract of land at or near Plum tree, in the county of Avery, on which the school is conducted, and the corporation is the owner of an additional tract of…
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Appeal by plaintiffs from McElroy, J., at October Term, 1922, of Aveey. This is a controversy without action. The plaintiffs sought to recover from the defendant $180 taxes, paid under protest, for the year 1921. The judge found the facts and rendered judgment as follows: “The plaintiff Lees-McBae Institute is located on a tract of land at or near Plum tree, in the county of Avery, on which the school is conducted, and the corporation is the owner of an additional tract of land located about three miles distant from said school; the said tract contains about 1,150 acres, and it had not been…
1Opinion of the Court
Clare:, C. J.
The only question presented is as to the correctness of the ruling by the court that the property in question is liable to taxation. The plaintiff is a corporation, created by act of General Assembly, ratified 25 February, 1907. “To establish an institution to provide Christian education and manual training for boys and girls, and do other institutional work in the mountains of North Carolina.” Section 7 of the act provides: “So long as the property owned, or to be owned, by such corporation shall be used for church, school, or charitable purposes the same shall be exempt from…
2Cases cited2 opinions
- Southern Assembly v. . PalmerSupreme Court of North Carolina · 1914
- Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
3Cited by14 opinions
- Sir Walter Lodge, No. 411 v. SwainSupreme Court of North Carolina · 1940
- Harrison v. . Guilford CountySupreme Court of North Carolina · 1940
- Town of Benson v. County of JohnstonSupreme Court of North Carolina · 1936
- In Re the Appeal of North Carolina Forestry Foundation, Inc.Supreme Court of North Carolina · 1979
- Latta v. . JenkinsSupreme Court of North Carolina · 1931
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