Teeter v. Wallace.
Supreme Court of North Carolina
ActioN by M. E. Teeter against N. W. Wallace, Sheriff of Mecklenburg County, beard by Judge O. II. Allen and a jury, on appeal from a justice of tbe peace, at tbe January Term, 1905 of tbe Superior Court of MecKLenbubg County. Plaintiff sued defendant before a justice of tbe peace to recover tbe sura of $25, tbe amount of taxes illegally collected by defendant as sheriff. Erom judgment against plaintiff, be appealed to tbe Superior Court.
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ActioN by M. E. Teeter against N. W. Wallace, Sheriff of Mecklenburg County, beard by Judge O. II. Allen and a jury, on appeal from a justice of tbe peace, at tbe January Term, 1905 of tbe Superior Court of MecKLenbubg County. Plaintiff sued defendant before a justice of tbe peace to recover tbe sura of $25, tbe amount of taxes illegally collected by defendant as sheriff. Erom judgment against plaintiff, be appealed to tbe Superior Court. At tbe trial in tbe latter court plaintiff in his own behalf testified: “That in March 1904, defendant as sheriff of Mecklenburg County, demanded of him tbe…
1Opinion of the Court
Walker, J.,
after stating the facts: We do not see upon what ground the plaintiff is entitled to recover in this action. That the money he paid to the sheriff should be refunded to him, if he was not liable for the tax, is admitted, but he cannot recover it otherwise than is provided by law. He must resort to the remedy which has been prescribed for his case, as it is sufficient for the purpose of vindicating his right. The tax imposed by section 135 Chapter 247 Acts 1903, is a State tax and is required to be paid to the State Treasurer, as other taxes of a like kind are paid. By Section 87…
2Cases cited7 opinions
- McIntire v. Western N. C. RailroadSupreme Court of North Carolina · 1872
- Hilliard v. City of AshevilleSupreme Court of North Carolina · 1896
- Richmond v. Town of ReidsvilleSupreme Court of North Carolina · 1891
- Lord & Polk Chemical Co. v. Board of AgricultureSupreme Court of North Carolina · 1892
- Wilson v. GreenSupreme Court of North Carolina · 1904
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- Bunn v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1930
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