Wade v. The Comm'rs of Craven Cnty.

• Decision Date: 31 January 1876
• Citation: Wade v. The Comm'rs of Craven Cnty., 74 N.C. 81 (N.C. 1876)
• Court: North Carolina Supreme Court
• Parties: AMOS WADE v. THE COMMISSIONERS OF CRAVEN COUNTY.

74 N.C. 81

AMOS WADE

v.THE COMMISSIONERS OF CRAVEN COUNTY.

Supreme Court of North Carolina.

January Term, 1876.

The subject of taxation is regulated entirely by statute, and the revenues of this State are collected under the operation of what is known as the machinery act.

The County Commissioners have exclusive original jurisdiction to grant relief against excessive valuation of property for taxation; and from their decision, upon a petition for that purpose, there is no appeal, unless it appears from the facts found by them as to the valuation of property, that they have proceeded upon some erroneous principle; for the reason that the statute gives no appeal.

( Wilmington, Columbia & Augusta R. R. Co. v. The Board of Commissioners of Brunswick County,72 N. C. Rep. 10, cited and approved.)

This was originally a Petition by the plaintiff to the defendants, praying that he might be relieved from certain taxes, which the plaintiff alleged were excessive.From the ruling of the Board of Commissioners, the plaintiff appealed to the Superior Court.The cause was removed to the county of CARTERET, and there heard before McKoy, J., at August Term, 1875.

The following is the statement of the case sent up as a part of the record.The plaintiff on the 8th day of July, 1873, presented to the defendants a petition for relief from excessive taxation, upon certain lands in Craven county.Upon the hearing of the petition, the Board of Commissioners found as a fact, that nine hundred and fifty acres of the land, valued at five thousand dollars, should be reduced to four thousand.That another tract, containing one hundred acres, valued at three hundred dollars, should be reduced to two hundred dollars.That another tract, containing three hundred and eighty-four acres, valued at one thousand dollars, should be reduced to eight hundred.At the same time the Board refused to make any deduction as to other property embraced in the petition, upon the ground that the same was properly valued.

From the order of the Board refusing further reductions, the plaintiff appealed to the Superior Court of Craven county.At Spring Term, 1874, of that court, upon affidavit of the plaintiff, the cause was removed to the Superior Court of Carteret.

At August Term, 1875, of Carteret Superior Court, the defendants moved to dismiss the appeal upon the following grounds:

1.That the determination of the Board of Commissioners is conclusive as to the facts found by them as to valuation.

2.That the said Board, not possessing judicial powers, is incapable of rendering a judgment, and that the law has provided no mode of reviewing a judgment or order...