Legal Opinion

Barber v. Town of Benson

Supreme Court of North Carolina

Decided April 29, 1931PublishedCited by 3 opinions

1Opinion of the CourtBeogden, J.

The pleadings and the judgment produce the following question of law: Was it the duty of plaintiffs to pay the tax under protest and sue to recover same, or was injunction an available remedy?

C. S., 7971(56) provides in part, “for the purpose of assessing property and collecting taxes. Copartnership shall be treated as an individual and property shall be listed in the name of the firm. A copart-nership shall be deemed to reside in the township, town or city where its business is principally carried on. Each partner shall be liable for the whole tax.”

The plaintiffs contend that injunction was…

2Cases cited2 opinions

  1. Sherrod v. . DawsonSupreme Court of North Carolina · 1911
  2. Ragan v. . DoughtonSupreme Court of North Carolina · 1926

3Cited by3 opinions

  1. Cedar Creek Enterprises, Inc. v. State of North Carolina Department of Motor VehiclesSupreme Court of North Carolina · 1976
  2. Hooker v. . Pitt CountySupreme Court of North Carolina · 1931
  3. Reeves Bros. v. Town of RutherfordtonSupreme Court of North Carolina · 1973

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