Kirkpatrick v. Currie

We must determine plaintiffs’ right to maintain the action before looking at the evidence to ascertain if any was offered to show the deeds of 1941 were based on valuable consideration.

The constitutional provisions guaranteeing due process (N. C. Const. Art. I, sec. 17, U. S. Const., 14th Amend.) are mandatory and require an opportunity to -be heard with respect to assented tax liability. Bowie v. West Jefferson, 231 N.C. 408, 57 S.E. 2d 369.

The taxpayer asserting nonliability may be afforded constitutional protection by either administrative or judicial review. Where not prohibited by…