Miller v. . McConnell

Appellants in their joint brief say tbat these cases binge upon tbe question as to whether tbe plaintiff, at tbe time of the institution of these actions on 5 February, 1942, could legally avail himself of tbe provisions and protection of G. S., 105-414. We are of opinion and bold tbat be could do so.

While in this State taxes are payable in existing national currency, any tax collector may, in bis discretion and at bis own risk, accept checks in payment of taxes, and thereupon issue tax receipts. And in any such case, if the check be thereafter returned unpaid, without negligence on the part…