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APPEAL OF HANES DYE & FINISHING COMPANY, ETC.

No. 44.

207 S.E.2d 729 (1974)

285 N.C. 598

Appeal of HANES DYE AND FINISHING COMPANY, WINSTON-SALEM, North Carolina, and 106 of its Customers from a Decision of the State Board of Assessment Regarding the Taxable Situs and Valuation of Cloth Goods Owned by the 106 Customers but in Hanes' Possession in Winston-Salem on January 1, 1972.

Supreme Court of North Carolina.

August 30, 1974.

Attorney(s) appearing for the Case

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

Hudson, Petree, Stockton, Stockton & Robinson by W. F. Maready, Winston-Salem, and John V. Hunter, III, Raleigh, for Hanes Dye and Finishing Company and 106 of its Customers, appellees.

BOBBITT, Chief Justice.

We assume, without deciding, it was Hanes's legal duty under G.S. § 105-315(a) to report the facts to the Forsyth County Tax Supervisor concerning the goods owned by its 106 customers but in its custody on 1 January 1972. By the terms of G.S. § 105-315(b), any person who is required to file such a report but fails to do so becomes obligated for any unpaid portion of the tax assessed plus a penalty of $250.00. However, upon filing...

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