Trustees of Guilford College v. Guilford County

13 S.E.2d 622, 219 N.C. 347, 1941 N.C. LEXIS 321

Opinion

Stacy, C. J.

It follows from what is said in Rockingham County v. Elon College, ante, 342, that two of plaintiff’s properties are subject to tax, i.e., the two that are not used in connection with the college, but are held on lease or rented out for profit or gain. These are designated as Lot No. 100 Magnolia Street and Lot No. 918 West Lee Street.

The facts are insufficient to determine with definiteness the taxable status of the house and lot on Friendly Road, the Dolly Madison Birthplace. See Revenue Act of 1939, ch. 310, sec. 600 (4), Public Laws 1939; Harrison v. Guilford County, 218 N. C., 718. Hence, in respect of this piece of property, the cause will be remanded for further proceedings as to justice appertains and the rights of the parties may require. Such procedure finds support in the recent case of Weinstein v. Raleigh, 218 N. C., 549.

Error and remanded.

Seawell, J., dissents.