State ex rel. Lovingood v. Gentry
Supreme Court of North Carolina
Appeal by both parties from Brock, J., at April Term, 1922, of CHEROKEE. Civil action beard on exception to referee’s report. Tbe defendant Gentry was sheriff of Cherokee County from December,. 1914, to December, 1920, and executed oficial bonds with the defendant United States Fidelity and Guaranty Company as his surety. Suit was brought by the plaintiffs and pleadings filed. The case was. referred to S. ~W. Black, referee, before whom there was a repleader.
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Appeal by both parties from Brock, J., at April Term, 1922, of CHEROKEE. Civil action beard on exception to referee’s report. Tbe defendant Gentry was sheriff of Cherokee County from December,. 1914, to December, 1920, and executed oficial bonds with the defendant United States Fidelity and Guaranty Company as his surety. Suit was brought by the plaintiffs and pleadings filed. The case was. referred to S. ~W. Black, referee, before whom there was a repleader. The plaintiffs alleged that a settlement had been made with the defendant for 1919, and that the tax books for 1920 were turned over to…
1Opinion of the Court
DEFENDANTS’ APPEAL.
Adams, J.
The defendant Gentry insists that he is entitled to a commission of 5 per cent on the first $50,000, and 2% per cent on any addi-' tional amount collected by him as taxes for the year 1920. In November, 1918, he was reelected sheriff for a term of two years and was inducted into office in December. He received the tax book for 1920 about 1 October. Public Laws of 1917, ch. 234, se.c. 101, contains this proviso: “This act shall not apply to or affect the compensation allowed sheriffs of the counties who receive salaries for the collection of taxes.” The Legislature…
2Cases cited2 opinions
- State Ex Rel. Davenport v. McKeeSupreme Court of North Carolina · 1887
- Williamson v. Jones.Supreme Court of North Carolina · 1900