SCOVILL MFG. CO., ETC. v. COUNTY OF GUILFORD

No. 7518SC516.

220 S.E.2d 188 (1975)

28 N.C. App. 209

SCOVILL MANUFACTURING COMPANY (HAMILTON BEACH DIVISION) v. COUNTY OF GUILFORD and Walter R. James, Treasurer of Guilford County. SCOVILL MANUFACTURING COMPANY (HAMILTON BEACH DIVISION) v. CITY OF GREENSBORO and C. M. Conway, Treasurer of the City of Greensboro.

Court of Appeals of North Carolina.

Certiorari Denied March 2, 1976.


Attorney(s) appearing for the Case

Broughton, Broughton, McConnell & Boxley, P. A., by Robert B. Broughton and Gregory B. Crampton, Raleigh, for plaintiff appellant.

James W. Miles, Jr., and William L. Daisy, Greensboro, for defendants appellees.


Certiorari Denied by Supreme Court March 2, 1976.

VAUGHN, Judge.

The following property is exempt from taxation under G.S. 105-275(4) as it was written when pertinent to this litigation.

"Personal property of residents of the State in its original package and fungible goods in bulk, belonging to a resident of the State, placed in a public warehouse for the purpose of transshipment to an out-of-state destination...

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