Winston-Salem v. . Forsyth Cnty., 9 S.E.2d 381 (N.C. 1940). · Go Syfert
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Winston-Salem v. . Forsyth Cnty., 9 S.E.2d 381 (N.C. 1940). Cases Citing This Book View Copy Cite
21 citation events across 2 distinct courts.
Strongest positive: First National Bank of Catawba County v. Burwell (ncctapp, 1983-12-20)
Treatment trajectory · 1940 → 2026 · click a year to view as-of
1940 1983 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited as authority (rule) First National Bank of Catawba County v. Burwell
N.C. Ct. App. · 1983 · confidence medium
App. 257, 263 , 298 S.E. 2d 749, 753 (quoting Chalmers v. Womack, 269 N.C. 433, 435-36 , 152 S.E. 2d 505, 507 (1967)), disc. rev. denied, 308 N.C. 387 , 302 S.E. 2d 253 (1983). “[T]he issue must be construed with respect to . . . the pleadings and the evidence and such part of the instructions ... as may be pertinent to it.” Clinard v. Kernersville, 217 N.C. 686, 688 , 9 S.E. 2d 381, 382 (1940).
cited Cited "see" Wilder v. Squires
N.C. Ct. App. · 1984 · signal: see · confidence high
See Clinard v. Town of Kernersville, 217 N.C. 686 , 9 S.E. 2d 381 *318 (1940).
discussed Cited "see" Redevelopment Commission of High Point v. Guilford County (2×)
N.C. Ct. App. · 1968 · signal: see · confidence high
See Winston-Salem v. Forsyth County, 217 N.C. 704 , 9 S.E. 2d 381 .
cited Cited "see, e.g." Thompson v. . Davis
N.C. · 1944 · signal: see also · confidence low
See also Clinard v. Kernersville, 217 N. C., 686 , 9 S. E. (2d), 381 .
Retrieving the full opinion text from the archive…
City of Winston-Salem
v.
Forsyth County.
Supreme Court of North Carolina.
Jun 8, 1940.
9 S.E.2d 381
Manly, Hendren Womble, I. E. Carlyle, and W. F. Womble for plaintiff . Fred S. Hutchins and H. Bryce Parker for defendant .
STACY, C. J..
Cited by 6 opinions  |  Published

Civil action to recover ad valorem taxes paid under protest, and alleged to have been wrongfully and illegally collected.

A jury trial was waived and the matter submitted to the court under stipulation of the parties.

The city of Winston-Salem, in order to protect its tax and street assessment liens, has from time to time during the past ten years purchased at such foreclosure sales a number of lots or pieces of real estate, some of which are improved and rented out; and others are unimproved and vacant. All are held by the city awaiting favorable resale. None is expected to be used for a public purpose, unless the holding of it for resale is for a public purpose within the meaning of the law.

Taxes were levied against the properties by Forsyth County for the years 1937 and 1938, amounting in the aggregate, with penalties, to $1,733.03. Payments were made under protest. Demand for refund duly filed, and this suit is to recover back the taxes on the ground that the properties are exempt by law from the payment of taxes to Forsyth County.

From judgment denying recovery or refund of the taxes, this appeal is prosecuted. The judgment will be affirmed on authority of what was said in Benson v.Johnston County, 209 N.C. 751, 185 S.E. 6, and Warrenton v. WarrenCounty, 215 N.C. 342, 2 S.E.2d 463. The divergent views of the law upon the subject were fully set forth in these cases, "and it is not deemed necessary to beat the same old bush with the same old stick to run out the same old rabbit for another chase," as was graphically expressed by the late Justice Brogden in Meece v. Credit Co., 201 N.C. 139, 159 S.E. 17.

Affirmed. *Page 705