Bryan v. Craven County

• Decision Date: 14 June 1933
• Docket Number: 184.
• Citation: 169 S.E. 625,204 N.C. 728
• Parties: BRYAN et al. v. CRAVEN COUNTY et al.
• Court: North Carolina Supreme Court

169 S.E. 625

204 N.C. 728

BRYAN et al. v. CRAVEN COUNTY et al.

No. 184.

Supreme Court of North Carolina

June 14, 1933

Appeal from Superior Court, Craven County; Grady, Judge.

Action by Charles S. Bryan and another against Craven County and others.From the judgment, defendants appeal.

Affirmed.

This is a controversy without action submitted upon the following agreed statement of facts:

"1.January 1, 1930, Charles S. Bryan and Alice H. Bryan owned lots Nos. 280, 281, 282, and 283, in the plan of New Bern N. C., Charles S. Bryan being seized of an estate in fee simple, subject to the life estate of Alice H. Bryan, in and to said lands.

"2.Said land is bounded on the east by Middle Street, on the north by New Street, on the west by Hancock Street, and on the south by lots Nos. 252, 253, 254 and 255 in the plan of said city.

"3.Said land was valued and assessed for taxation by duly appointed list taker and assessors of said county in manner following, viz: No. 152 Middle Street, at a total valuation for the years 1927 to 1930, inclusive, of $54,000, and at a total valuation for the years 1931 and 1932 of $48,500.Based on the assessors' notations appearing on the original assessment records, the following distribution of the said valuations appears equitable and just:

"For the Year 1930
214 ft x 164 ft on Middle Street at $100	$21,400.00
100 ft x 214 ft on New Street at $50	5,000.00
214 ft x 164 ft on Hancock Street at $50	10,700.00
Buildings on Middle Street	15,400.00
Buildings on Hancock Street	1,500.00
	----------
	$54,000.00

"For the Years 1931 and 1932
214 ft x 164 ft on Middle Street at $100	$21,400.00
100 ft x 214 ft on New Street at $50	5,000.00
214 ft x 164 ft on Hancock Street at $50	10,700.00
Buildings on Middle Street	10,400.00
Buildings on Hancock Street	1,000.00
	----------
	$48,500.00

"For the years 1930, 1931 and 1932, and prior thereto all said lots Nos. 280, 281, 282 and 283 were listed as one lot as follows: 1 lot No. 152 Middle Street; and for the years 1930 and 1931they were sold for taxes as 1 lot No. 152 Middle Street; and during all said times and for many years prior thereto were used as residence and home of the late James A. Bryan, and since his death to April, 1932, as home and home-site of his widow, Alice H. Bryan.

"5.Said Charles S. Bryan and Alice H. Bryan contracted in writing by option 20th of May, 1931, to deliver to the United States of America a good and sufficient deed for a lot bounded as follows: *** said lot being a portion of said lands valued and assessed for taxation as aforesaid as Middle Street lot at $100 per front foot on Middle Street; and in addition thereto said Charles S. Bryan and Alice H. Bryan agreed to dedicate and convey to the City of New Bern a strip of land 20 feet in width and extending from said United States lot westwardly along New Street to Hancock Street for the purpose of widening New Street; said strip of land being portions of said lands valued and assessed as aforesaid as New Street lot and Hancock Street lot at $50 per front foot on New and Hancock Streets.

"6.By contract in writing dated the 4th of June, 1932, following said option signed by the United States and executed and delivered by the plaintiffs to the United States on the 27th day of June, 1932, and followed by deeds, possession of which deeds was delivered 29th July, 1932, to United States, the plaintiffs sold to the United States the said lot 200 feet x 164 feet for a postoffice site and to the City of New Bern the strip of land 20 feet in width along New Street.There has been no tender or delivery of the deed to the City of New Bern for the 20 foot strip for the street.

"7.Neither county nor city taxes have been paid on said lands since the payment of taxes for the year 1929.All said lands listed as '1 lot No. 152 Middle Street valued $54,000, and personalty valued $3,900,' was sold 2nd November, 1932, to Craven County, for the taxes of 1930, amounting to $1,201.65, as will more fully and at large appear from the certificate issued to said county; and all said land listed as '1 lot No. 152 Middle Street valued $48,500, and personalty valued $5,100,' was sold 3rd October, 1932, to said county for the taxes of 1931, amounting to $928.75, as will more fully and at large appear from the certificate issued to said county; all said land values, assessed and listed as aforesaid, was sold 2nd November, 1931, to said City for the taxes of 1930, amounting to $725.75, and sold 7th November, 1932, to said City for the taxes of 1931, amounting to $672, as will more fully and at large appear by reference to the certificates issued to said City and copies of which are attached hereto; but no foreclosure suit has been begun.

"8.If subject to apportionment: Of the whole county tax of $1,201.69 on the whole of said land and all personalty of said Alice H. Bryan, for the year 1930, the sum of $764.31 is fairly chargeable against said post office site and the strip of land dedicated for street purposes; and of the whole city tax of $725.75 on the whole of said land and all personalty of said Alice H. Bryan for the year 1930, the sum of 458.56 is fairly chargeable against said post office site and said strip of land.

"If subject to apportionment: Of the whole county tax of $928.75 on the whole of said land and all personalty of said Alice H. Bryan for the year 1931, the sum of $580.81 is fairly chargeable against said post office site and strip of land; and of the whole city tax of $672 on the whole of said land and all personalty of Alice H. Bryan for the year 1931, the sum of $458.56 is fairly chargeable against against said post office site and said strip of land.

"If subject to apportionment: Of the whole county tax of $816.00 on the whole of said land and all personalty of said Alice H. Bryan for the year 1932, the sum of $565.60 is fairly chargeable against said post office site and strip of land; and of the whole city tax of $586.50 on the whole of said land and all personalty of said Alice H. Bryan for the year 1932, the sum of $395.14 is fairly chargeable against said post office site and said strip of land, if said post office site and strip of land is liable for taxes of 1932.

"9.On or about the 3rd day of April, 1933, Charles S. Bryan and Alice H. Bryan requested said J. A. Patterson, Special Tax Collector, and B. O. Jones, Auditor of said County, to investigate and determine the pro rata part of said assessments justly applicable to the lot sold and conveyed as aforesaid to the United States and to the strip of land dedicated and conveyed as aforesaid to the City of New Bern, and they have determined same to be as hereinbefore set out, and plaintiffs have tendered payment of the tax, fairly ascertained to be due against same, together with all tax charged against the personal property of said Alice H. Bryan in whose name said land is charged and assessed for taxes, and have requested said Tax Collector and Auditor to release said lot conveyed as aforesaid to the United States and said strip of land conveyed as aforesaid to the said City, from the tax lien.

"10.The plaintiff, Mrs. Alice H. Bryan, tax lister and life tenant of said property and liable for taxes thereon,...