State Ex Rel. Coffield v. McNeill
Supreme Court of North Carolina
Civil ActioN, tried on demurrer before Bvxton J at Spring Term, 1875, of the Superior Court of the county of Haskett. The following are the substantial facts as contained in the statement of the presiding Judge.
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Civil ActioN, tried on demurrer before Bvxton J at Spring Term, 1875, of the Superior Court of the county of Haskett. The following are the substantial facts as contained in the statement of the presiding Judge. The action was instituted upon the official bond of K. M. McNeill, Sheriff of Harnett county, executed in September, 1874, to recover a balance of taxes due the county on the tax list of 1874. McNeill was first elected in August, 1872; served one term of two years, and was re-elected in August, 1874. Upon his re-election he qualified by taking the oath of office and giving the bond in…
1Opinion of the Court
ByNüm J.
The taxable property in this State is required by law to be listed as of the first day of April 'in each year, and the taxes are due thereon for the year preceding the said first day of April. The tax lists are to be made out, revised and delivered to the Sheriff on the first of July following, and the taxes are by him to be collected and paid over to the State for State dues, by the first of December, and to the County Treasurer, for county dues, by the eighth of January following, These taxes are all due for the year preceding the said first day of April. Bat. Rev. chap. 102. These…
2Cases cited1 opinion
- Perry v. . Campbell and OthersSupreme Court of North Carolina · 1869
3Cited by8 opinions
- State Ex Rel. Vann v. PipkinSupreme Court of North Carolina · 1877
- Commissioners of McDowell County v. NicholsSupreme Court of North Carolina · 1902
- Dixon v. Commissioners of BeaufortSupreme Court of North Carolina · 1879
- Commissioners of Orange County v. BainSupreme Court of North Carolina · 1917
- Cummings v. CummingsU.S. Circuit Court for the District of Western North Carolina · 1899
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