BARNHILL, Justice.
This cause must be remanded to the court below with direction that the court enter a judgment of dismissal for two reasons: (1) It presents no litigable question for decision; and (2) in any event it is not the proper method of determining plaintiff's tax liability to the defendant County.
"The subject of a civil action" as used in the statute, G.S. § 1-250, is a cause of action. The stipulated facts must present a controversy which...
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