Associated Railway Equipment Owners v. Wilson

The opinion of the court was delivered by

Parker, J.:

This is a motion to dismiss an appeal.

The merits of the cause are not now involved but a brief factual statement will facilitate disposition of the issue raised by the motion.

Appellants, who are private car companies, brought this action against the state commission of revenue and taxation and the state treasurer. In their amended petition they alleged it was instituted under the authority of G. S'. 1935, 60-1121, authorizing injunction proceedings to enjoin the assessment or collection of illegal taxes and under G. S. 1935, 60-3127 to…