Callahan v. . Flack

170 S.E. 125, 205 N.C. 105, 1933 N.C. LEXIS 471

• Court: Supreme Court of North Carolina
• Decided: July 12, 1933
• Status: Published

Opinion

Stacy, C. J.

It would seem that under the decision in Guaranty Co. v. McGougan, 204 N. C., 13, the tax lien was lost or rendered unenforceable, certainly as against other creditors of the estate, when the original receipts were detached from the record, and the sheriff settled with the county for said taxes.

The case is unlike Hunt v. Cooper, 194 N. C., 265, 139 S. E., 446, Berry v. Davis, 158 N. C., 170, 73 S. E., 900, where it was held, in line with a number of decisions, that the sheriff’s settlement with the county did not extinguish the delinquent taxpayer’s liability. Jones v. Arrington, 91 N. C., 125; S. c., 94 N. C., 541.

In the instant case, as in Guaranty Co. v. McGougan, supra, the rights of others have intervened—creditors who are entitled to rely upon the public records.

Affirmed.