Commissioners of Yancey Co. v. Piercy
Supreme Court of North Carolina
This was a Civil Action, tried before Watts, J., at Fall Term, 1874, of the Superior Court of Yancey county. The suit is brought against the defendant Piercy, who was tax collector, and the sureties on his official bond, for a failure to collect and pay over the taxes of Yancey county. The defendant set up, as a counter claim, certain orders drawn upon the Treasurer of Yancey county, which orders the defendant have paid off.
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This was a Civil Action, tried before Watts, J., at Fall Term, 1874, of the Superior Court of Yancey county. The suit is brought against the defendant Piercy, who was tax collector, and the sureties on his official bond, for a failure to collect and pay over the taxes of Yancey county. The defendant set up, as a counter claim, certain orders drawn upon the Treasurer of Yancey county, which orders the defendant have paid off. The counsel for the plaintiffs moved to strike out the counter-claim as irrelevant and frivolous, which motion was allowed, and a trial by jury being waived, the Court…
1Opinion of the CourtBynum, J.
This is an action against the tax collector of Yancey county for a failure to collect and pay over the taxes for the year 1872. The complaint alleges that the tax lists of the county taxes assessed for that year were regularly made out and delivered to Piercy, the tax collector, and that he, on .demand, has refused to pay over.
The defendant, in his answer, admits these allegations, but sets up as a counter-claim, that he paid off and had receipts for Rn equal or greater amount of county debts, paid and taken up by him. Upon the trial below, the allegation of this counter-claim was stricken…
2Cases cited1 opinion
- Bryan v. . HubbsSupreme Court of North Carolina · 1873
3Cited by7 opinions
- State v. Georgia Co.Supreme Court of North Carolina · 1893
- Guilford v. . Georgia Co.Supreme Court of North Carolina · 1893
- Revis v. City of AshevilleSupreme Court of North Carolina · 1934
- Brown v. . HallSupreme Court of North Carolina · 1946
- Wall v. EnglandSupreme Court of North Carolina · 1955
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