Legal Opinion

Cansler v. . Penland

Supreme Court of North Carolina

Decided December 22, 1899PublishedCited by 23 opinions

Civil, Á.CTION by tbe sheriff of Macon County against the defendant, to whom he had delegated the collection of taxes for 1891 and 1892, for balance of commissions due, as per contract, tried before Greene, J., upon exception to report of referee at Fall Term, 1898, of the Superior Court of MacoN. The referee reported a balance due the plaintiff of $93.02, to which defendant excepted. Exception overruled, and judgment for plaintiff. Defendant appealed.

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Civil, Á.CTION by tbe sheriff of Macon County against the defendant, to whom he had delegated the collection of taxes for 1891 and 1892, for balance of commissions due, as per contract, tried before Greene, J., upon exception to report of referee at Fall Term, 1898, of the Superior Court of MacoN. The referee reported a balance due the plaintiff of $93.02, to which defendant excepted. Exception overruled, and judgment for plaintiff. Defendant appealed. The illegality of the transaction was raised for the first time in the Supreme Court.

1Opinion of the Court

The referee reported a balance due the plaintiff of $93.02, to which defendant excepted. Exception overruled, and judgment for plaintiff. Defendant appealed. The illegality of the transaction was raised for the first time in the Supreme Court. This is an action for an alleged balance due the plaintiff by the defendant on the following facts: The plaintiff was sheriff and tax collector for Macon County and the tax list was in his hands for collection for the years 1891 and 1892; that plaintiff and defendant contracted with each other that the defendant was to collect the taxes for those years,…

2Cases cited5 opinions

  1. Oscanyan v. Arms Co.Supreme Court of the United States · 1881
  2. Weathers v. BordersSupreme Court of North Carolina · 1899
  3. Puckett v. . AlexanderSupreme Court of North Carolina · 1889
  4. Green v. . BallardSupreme Court of North Carolina · 1895
  5. Wittkowsky v. Baruch.Supreme Court of North Carolina · 1900

3Cited by23 opinions

  1. Styers v. . Forsyth CountySupreme Court of North Carolina · 1937
  2. Fletcher v. WilliamsDistrict Court of Appeal of Florida · 1963
  3. Borders v. . ClineSupreme Court of North Carolina · 1937
  4. Borders v. ClineSupreme Court of North Carolina · 1937
  5. Berge v. BergeIllinois Supreme Court · 1937

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