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COOKE v. FUTRELL

No. 776DC775.

246 S.E.2d 65 (1978)

37 N.C. App. 441

Manning P. COOKE v. Frances W. FUTRELL, Individually and as Clerk of the Town of Rich Square and the Town of Rich Square, Inc.

Court of Appeals of North Carolina.

August 1, 1978.

Attorney(s) appearing for the Case

Boyce, Mitchell, Burns & Smith by G. Eugene Boyce and James M. Day, Raleigh, for plaintiff-appellant.

Cherry, Cherry & Fly the by Charles Slade, Jr., Rich Square, for defendant-appellee.

CLARK, Judge.

Plaintiff argues that the court erred in finding that his payment of the municipal license tax was delinquent because the statutory provisions granting the municipality the power to assess penalty payments make clear that delinquency in paying a municipal license tax can occur only after a reasonable time has elapsed since the vehicle was licensed with the State. Plaintiff contends that his car was not licensed with the State of North Carolina until...

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