CITY OF WILMINGTON v. MERRICK

No. 596.

65 S.E.2d 373 (1951)

234 N.C. 46

CITY OF WILMINGTON et al. v. MERRICK et al.

Supreme Court of North Carolina.

June 7, 1951.


Attorney(s) appearing for the Case

G. C. McIntire, Wilmington, for plaintiffs, appellants.

Thomas W. Davis, Wilmington, for R. L. Lewis, movant, appellee.


JOHNSON, Justice.

The principle of caveat emptor applies with all its rigor to the purchase of real estate at a tax sale. Ordinarily, the holder of a tax deed executed pursuant to an invalid commissioner's sale in a tax foreclosure suit may not obtain reimbursement from the taxing authorities.

The fundamental fairness and soundness of this rule is apparent. One who purchases at a tax sale does so without warranty,—and usually with the expectation...

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