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ET & WNC TRANSPORTATION COMPANY v. CURRIE

No. 451.

104 S.E.2d 403 (1958)

248 N.C. 560

ET & WNC TRANSPORTATION COMPANY, a corporation, v. James S. CURRIE, Commissioner of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

June 30, 1958.

Attorney(s) appearing for the Case

Harkins, Van Winkle, Walton & Buck, Asheville, and Cox, Epps, Powell & Weller, Johnson City, Tenn., for plaintiff, appellant.

George B. Patton, Atty. Gen., and Basil L. Sherrill, Asst. Atty. Gen., for defendant, appellee.

PARKER, Justice.

Plaintiff has adopted the proper procedure to have determined the validity of the taxes assessed against it, which it paid. G.S. § 105-267; Buchan v. Shaw, 238 N.C. 522, 78 S.E.2d 317.

According to the agreed stipulation of facts, the taxes, which are the subject of this suit, were imposed and collected under the provisions...

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