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APPEAL OF McLEAN TRUCKING COMPANY

No. 95.

197 S.E.2d 520 (1973)

283 N.C. 650

Appeal of McLEAN TRUCKING COMPANY, Winston-Salem, North Carolina, from an action of the Forsyth County Board of Commissioners placing the Taxable Situs of Certain of the Appellant's Over-the-Road Vehicles in Winston Township (City of Winston-Salem), North Carolina, as of January 1, 1969.

Supreme Court of North Carolina.

July 12, 1973.

Attorney(s) appearing for the Case

Hamrick, Doughton & Newton by Claude M. Hamrick and George E. Doughton, Jr., Winston-Salem, for appellee.

Womble, Carlyle, Sandridge & Rice by W. F. Womble and Roddey M. Ligon, Jr., Winston-Salem, for appellant City of Winston-Salem.

P. Eugene Price, Jr., Winston-Salem, for appellant Forsyth County.

HIGGINS, Justice.

The appeal challenges the validity of the restraining order which prohibits the City of Winston-Salem from collecting city taxes on McLean Trucking Company's equipment for each of the years 1965-66-67-68-69. All parties concede the city is entitled to collect (and apparently has already collected) the taxes for the year 1970.

Our former decisions establish these propositions of law: (1) The proper...

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