Comm'rs Of Greene County v. Murphy

• Decision Date: 20 October 1890
• Citation: 12 S.E. 122,107 N.C. 36
• Court: North Carolina Supreme Court
• Parties: Commissioners of Greene County et al. v. Murphy et al.

107 N.C. 36

12 S.E. 122

Commissioners of Greene County et al.

v.Murphy et al.

Supreme Court of North Carolina.

Oct. 20, 1890.

Collection of Taxes—Remedies.

The mode of collecting taxes being prescribed and pointed out by statute, an action in equity cannot be maintained by a county to enforce the recovery of taxes until the statutory remedies shall be exhausted.

Appeal from superior court, Greene county; E. T. Boykin, Judge.

This action is brought by the board of commissioners of the county of Greene to enforce the collection of certain alleged arrearages of taxes due that county for the years 1881 to 1886, inclusive, levied upon certain real estate specified, the property (at the time of such levy) of the defendantJohn Murphy, and charged against him, parts of which he has since sold to other defendants, and to enforce the alleged lien of such tuxes imposed upon the real estate mentioned.It is alleged in the complaint that so much of the taxes levied upon the land as were due to the state were paid; that so much of the same as were due the said county, or a considerable part thereof, have not been paid; that judgments for the same against the sheriff of that county, charged with the collection of such taxes, and the sureties to his official bonds, were obtained in favor of said county; that parts of these judgments have been paid, and other parts thereof remain unpaid.It is not alleged that the sureties of the said sheriff, against whom judgments were taken, are insolvent, or that such balances unpaid could not be collected from them by execution.Another sheriff was afterwards charged, in 1888, to collect from the defendant Murphy the alleged arrearages of taxes, but he desisted from so doing upon the ground that said Murphy made affidavit, as allowed by statute, that he had paid such taxes to the former sheriff; but the plaintiffs allege that there was no such payment in fact.The complaint demands judgment against the defendant Murphy for the amount of such taxes unpaid; that the same be declared to be alien upon the real estate mentioned; that the same be sold; and for general relief.The defendants demur to the complaint, and assign as grounds of demurrer, among other things, that the plaintiffs have no capacity in law or authority to bring or maintain the action; that the court has no jurisdiction to entertain the action; that the complaint fails to state facts sufficient to constitute a cause of action, etc.The court sustained the demurrer and...