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APPEAL OF MARTIN

No. 7426SC272.

206 S.E.2d 334 (1974)

22 N.C. App. 225

Appeal of Mr. James G. MARTIN, Chairman of the Mecklenburg County Board of Commissioners, from a decision of the Mecklenburg County Board of Equalization and Review exempting from tax certain property belonging to Ross Laboratories and stored in the public warehouse in Charlotte as of January 1, 1971.

Court of Appeals of North Carolina.

Certiorari Allowed September 3, 1974.

Attorney(s) appearing for the Case

Ruff, Perry, Bond, Cobb, Wade & McNair by Hamlin L. Wade, Charlotte, for appellant Mecklenburg County.

Boyle, Alexander & Hord by B. Irvin Boyle, Charlotte, for appellee Ross Laboratories.

Certiorari Allowed by Supreme Court September 3, 1974.

CARSON, Judge.

The taxpayer contends that its personal property is exempt from taxation by virtue of Chapter 1185 of the 1967 Session Laws amending G.S. § 105-281 as follows:

"Personal property of nonresidents of the State in their original package or fungible goods in bulk, belonging to a nonresident of the State, shipped into this State and placed in a public warehouse for the purpose of...

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