Hall v. City Of Fayetteville
Decision Date | 13 November 1894 |
Citation | 20 S.E. 373,115 N.C. 281 |
Parties | HALL . v. CITY OF FAYETTEVILLE et al. |
Court | North Carolina Supreme Court |
Taxation—Nonresidents—Trust Funds —Remedies against Illegal Tax.
1. In the absence of constitutional restrictions, the legislature may authorize personal property to be taxed either at the domicile of the owner or where the property is situated.
2. Priv. Laws 1885, p. 975, taxing nonresidents doing business in the tax district comprising the city of Fayetteville, on their business, stock in trade, and solvent credits growing out of such business, does not apply to trust funds held in that city by a nonresident administrator, though he has a business office in the city.
3. An injunction will not be granted to restrain the collection of taxes on the ground that they are invalid or excessive, since an adequate remedy is given by Laws 1887, c. 137, § 84, for their recovery after payment.
Appeal from superior court, Cumberland county; Bryan, Judge.
Proceeding by H. L. Hall, administrator, against the city of Fayetteville and S. W. Tilliughast, tax collector, to determine whether plaintiff is entitled to an injunction to restrain defendant from collecting a certain tax. The case was submitted on an agreed statement of facts, without other pleadings and without action. From a judgment denying an injunction, plaintiff appeals. Affirmed.
Saml. H. MacRae, for appellant.
H. McD. Robinson, for appellees.
As a general rule, personal property is taxable at the domicile of the owner, "mobilia sequantur personam" being usually the governing maxim. 25 Am. & Eng. Enc. Law, p. 133; Cooley, Tax'n, 322, 369. The legislature, in the absence of constitutional restrictions upon its powers, is authorized to regulate taxation by imposing its burdens upon bank stock, money, or solvent credits, either at the domicile of the owner, which is the constructive situs, or where such property Is actually situated. Moore v. Com'rs, 80 N. C. 154; Winston v. Taylor, 99 N. C. 210, 6 S. E. 114; 25 Am. & Eng. Enc. Law, 138. For the purpose of fixing the locality in which personal property is liable to taxation, the holder of the legal title thereto is deemed the owner. 25 Am. & Eng. Enc. Law, 120. Hence, unless the statute cited, in express terms, subjects the money held by the administrator, Hall, in his fiduciary capacity, at the place where it is actually deposited or where the decedent resided, it is liable only at the place of his residence in Black River township. The material provisions of the statute which came before the court for construction in Moore v. Com'rs, supra, remain unaltered. Priv. Laws, p. S3, c. 112, § 6; Priv. Laws 1885, p. 975; Priv. Laws 1893, c. 153, §§ 1, 54. The act of 1885 applies, by its express terms, only to nonresidents "doing business within the limits" of the city, "upon their respective...
To continue reading
Request your trial-
City of Dallas v. Texas Prudential Ins. Co.
...upholding the doctrine that the Legislature may fix the situs of personal property for purpose of taxation, see: Hall v. City of Fayetteville, 1894, 115 N.C. 281, 20 S.E. 373; Union Tanning Company v. Commonwealth, 1918, 123 Va. 610, 96 S.E. 780; Commonwealth v. Sun Life Assur. Company, 194......
- Hoover-dimeling Lumber Co v. Neill
-
Town Of Roanoke Rapids v. Patterson, (No. 90.)
...shall be listed in the township in which the person so charged resides. Ordinarily this is the place of domicile. Hall v. Fayetteville, 115 N. C. 281, 20 S. E. 373. The question of the defendant's domicile was submitted to the jury. His counsel requested the instruction that if it was his i......
- Hall v. City of Fayetteville