Revell v. . Collins

Supreme Court of North Carolina

Revell v. . Collins

164 S.E. 338, 202 N.C. 855, 1932 N.C. LEXIS 284

DecidedMay 18, 1932

StatusPublished

This text of 164 S.E. 338 (Revell v. . Collins) is published on Counsel Stack Legal Research, covering Supreme Court of North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Revell v. . Collins, 164 S.E. 338, 202 N.C. 855, 1932 N.C. LEXIS 284 (N.C. 1932).

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Opinion

Per Curiam.

The plaintiff instituted this action to restrain the sale of land for the collection of taxes, alleging that the 'taxes had been paid. He gave three checks in payment and the collector gave him tax receipts. Two of the checks, one for $1,500 and one- for $1,200, were not paid. The receipts were • canceled and in lieu thereof the tax collector issued and offered the plaintiff a receipt for payment of the proportionate part of the tax covered by the third check ($6,668.09) which was paid. The General County Court dissolved the restraining order upon the facts found and the judgment was affirmed on appeal to the Superior Court. The plaintiff contends that the act creating a board of financial control for Buncombe County (Public-Local Laws 1931, ch. 253) is unconstitutional ; but we are of opinion that upon the facts found by the General County Court and affirmed on appeal the judgment should be.

Affirmed.

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Per Curiam.

The plaintiff instituted this action to restrain the sale of land for the collection of taxes, alleging that the 'taxes had been paid. He gave three checks in payment and the collector gave him tax receipts. Two of the checks, one for $1,500 and one- for $1,200, were not paid. The receipts were • canceled and in lieu thereof the tax collector issued and offered the plaintiff a receipt for payment of the proportionate part of the tax covered by the third check ($6,668.09) which was paid. The General County Court dissolved the restraining order upon the facts found and the judgment was affirmed on appeal to the Superior Court. The plaintiff contends that the act creating a board of financial control for Buncombe County (Public-Local Laws 1931, ch. 253) is unconstitutional ; but we are of opinion that upon the facts found by the General County Court and affirmed on appeal the judgment should be.

Affirmed.

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Bluebook (online)

164 S.E. 338, 202 N.C. 855, 1932 N.C. LEXIS 284, Counsel Stack Legal Research, https://law.counselstack.com/opinion/revell-v-collins-nc-1932.