BRYANT v. STATE BOARD OF ASSESSMENT OF STATE OF N. C.

Civ. A. No. 1151.

293 F.Supp. 1379 (1968)

Herbert J. BRYANT, Robert R. Hewett, P. L. Bell, L. H. Stanley and C. C. Brown, Plaintiffs, v. The STATE BOARD OF ASSESSMENT OF the STATE OF NORTH CAROLINA, the Board of County Commissioners for Brunswick County, North Carolina, public body corporate, and Douglas Hawes, Tax Supervisor and Tax Collector for Brunswick County, North Carolina, Defendants.

United States District Court E. D. North Carolina, Wilmington Division.

December 13, 1968.


Attorney(s) appearing for the Case

Conrad O. Pearson, Durham, N. C., Lisbon C. Berry, Jr., Wilmington, N. C., J. LeVonne Chambers, Charlotte, N. C., and Jack Greenberg and Michael Meltsner, New York City, for plaintiffs.

E. J. Prevatte, Southport, N. C., for Board of County Comrs., and Tax Supervisor and Tax Collector of Brunswick County.

T. Wade Bruton, Atty. Gen. of North Carolina, Bernard A. Harrell, and Charles D. Barham, Jr., Asst. Attys. Gen., for defendant, State Bd. of Assessment.

Before CRAVEN, Circuit Judge, and STANLEY and LARKINS, District Judges.


CRAVEN, Circuit Judge:

In the Machinery Act of 1939, the General Assembly of North Carolina established both system and method for ad valorem taxation of real property. In that part of the Machinery Act now codified as NCGS § 105-323, it was provided that list takers shall make out, "on forms approved by the State Board of Assessment," tax records, which may consist of a scroll designed primarily to show tax valuations and a tax book designed primarily to show...

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