City of Wilmington v. James Sprunt & Son
Supreme Court of North Carolina
This was an action begun before a .Justice and carried by appeal to the Superior Court of Neat Hanover County and heard at January Term, 1894, before Brown, J. A jury was waived and the action was heard by his Honor, who, upon the evidence submitted, found the following facts: That Reilly Burnett is a tax-payer of the city of Wilmington and owes poll-tax to said city for the year 1893 in the sum of $2.25; that the defendants are indebted to said Burnett in the sum of $14…
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This was an action begun before a .Justice and carried by appeal to the Superior Court of Neat Hanover County and heard at January Term, 1894, before Brown, J. A jury was waived and the action was heard by his Honor, who, upon the evidence submitted, found the following facts: That Reilly Burnett is a tax-payer of the city of Wilmington and owes poll-tax to said city for the year 1893 in the sum of $2.25; that the defendants are indebted to said Burnett in the sum of $14 money due before the end of.the calendar year 1893 for wages as a laborer; that the Tax-collector of said city can find no…
1Opinion of the Court
Clark, J..
The charter of Wilmington (Acts 1376-’77, chapter 192) provides (section 9): “The officer charged with the duty of collecting taxes shall have all the powers vested by law in Sheriffs or Tax-collectors for the collection of taxes due the State. The Sheriff has the power to collect taxes due the State and county by garnisheeing any one indebted to the delinquent tax-payer when no tangible property of the latter can be found sufficient to satisfy said taxes.” Acts 1893, ch. 296, sec. 1. Therefore the collector of city taxes has the same power. Quod evat demonstrandum.
The defendants…
2Cases cited2 opinions
- Hill v. . NicholsonSupreme Court of North Carolina · 1885
- Tucker v. . TuckerSupreme Court of North Carolina · 1891
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