Caldwell Land & Lumber Co. v. Smith
Supreme Court of North Carolina
Appeal from Murphy, J., November Term, 1908, of Caldwell. Civil action to restrain tbe collection of a tax alleged to be illegal, a jury trial having been formally waived by tbe parties.
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Appeal from Murphy, J., November Term, 1908, of Caldwell. Civil action to restrain tbe collection of a tax alleged to be illegal, a jury trial having been formally waived by tbe parties. On tbe bearing it appeared tbat plaintiff was a domestic industrial corporation, having its principal place of business in Lenoir, Caldwell County, N. 0., and tbe defendants were tbe sheriff and board of commissioners of said county; tbat, under tbe Machinery Act of 1907, the commissioners of Caldwell County, acting under tbe impression tbat plaintiff, during tbe years 1902 and 1903, held a solvent credit,…
1Opinion of the Court
IIoke, J.,
after stating tbe case: On a former appeal in tbis cause (Lumber Co. v. Smith, reported in 146 N. C., 199) it was beld that, on an assessment of the kind indicated here, the party affected was'entitled to notice, and, in the absence of such notice, should be afforded opportunity to be heard before the assessment should become a fixed and final charge upon his property. This opportunity having been allowed on the trial below, the question of proper notice is no longer material. Kinston v. Woolen, 150 N. C., 295, citing Davidson v. New Orleans, 96 U. S., 104. And on the merits of the…
2Cases cited8 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Gatlin v. Town of TarboroSupreme Court of North Carolina · 1878
- Lacy v. . Packing Co.Supreme Court of North Carolina · 1904
- State v. . PowellSupreme Court of North Carolina · 1888
- State v. . StevensonSupreme Court of North Carolina · 1891
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3Cited by23 opinions
- Atlantic Coast Line Railroad Co. v. DaughtonSupreme Court of the United States · 1923
- Leonard v. MaxwellSupreme Court of North Carolina · 1939
- Bickett v. State Tax CommissionSupreme Court of North Carolina · 1919
- Clark v. . Maxwell, Commissioner of RevenueSupreme Court of North Carolina · 1929
- Great Atlantic & Pacific Tea Co. v. DoughtonSupreme Court of North Carolina · 1928
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