Town of Roanoke Rapids v. Patterson
Decision Date | 27 September 1922 |
Docket Number | 90. |
Citation | 113 S.E. 603,184 N.C. 135 |
Parties | TOWN OF ROANOKE RAPIDS v. PATTERSON. |
Court | North Carolina Supreme Court |
Appeal from Superior Court, Halifax County; Allen, Judge.
Action by the Town of Roanoke Rapids against John L. Patterson. Judgment for plaintiff, and defendant appeals. No error.
W. E Daniel, of Weldon, Travis & Travis, of Halifax, and Daniel & Daniel, of Weldon, for appellant.
Geo. C Green, of Weldon, for appellee.
On January 1, 1920, the defendant had situate in the town of Roanoke Rapids real property of the value of $2,700, and owned personal property of the value of $21,321. The plaintiff levied for that year a tax of 85 cents on property valued at $100. Upon the defendant's refusal to pay the tax assessed against his property, the plaintiff brought suit and recovered judgment. The appeal involves the two questions whether the owner was required to list his property as of the 1st day of January, 1920, and, if so, whether at that time the defendant was a resident of Roanoke Rapids. In 1919 the taxpayer filed his verified statement with the list taker on the 1st day of May; but the next year it was not so. Special machinery was provided by the revaluation act.
Public Laws 1919, c. 84, § 6. See sections 19, 21.
"The assessment or valuation of property, made under provisions of chapter eighty-four of the Public Laws of one thousand nine hundred and nineteen, is hereby approved by the General Assembly and adopted as the basis for the levy of tax rates by the state and by all subdivisions of the state for which taxes are levied for the year one thousand nine hundred and twenty, and the valuation of real property so fixed shall be adopted for the years one thousand nine hundred and twenty-one, one thousand nine hundred and twenty-two and one thousand nine hundred and twenty-three, except as such valuations may be hereafter changed according to law." Public Laws Extra Session 1920, c. 1, § 1.
"The tax upon all real and personal property shall be charged upon the tax books for the year one thousand nine hundred and twenty against the owners of such property on the first day of January, one thousand nine hundred and twenty, in accordance with the intent and purpose of chapter eighty-four of the Public Laws of one thousand nine hundred and nineteen and whenever in said act there is any provision requiring...
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