#### CITY OF WINSTON-SALEM v. W. S. SHEPHERD, Sr., et al.

(Filed 4 November, 1931.)

Appeal by plaintiff from Warticle, J., at June Term, 1931, of For-syth.

Affirmed.

Parrish & Beal for plaintiff.

J. M. Wells, Jr., for W. S. Shepherd and wife.

Manley, Hendren & Womble for receiver.

Per Curiam.

This is an action to foreclose a tax sales certificate. When tbe case came on for bearing a trial by jury was waived and tbe court found certain facts and rendered judgment thereon in behalf of defendants. This judgment was given in deference to tbe case of Rexford v. Phillips, 159 N. C., 213; Stone v. Phillips, 176 N. C., 457; and Phillips v. Kerr, 198 N. C., 252. Tbe plaintiff admits that these cases are controlling unless there are local statutes which justify a judgment for tbe plaintiff. The statutes referred to are Public-Local Laws 1923, chap. 502, and Private Laws 1915, chap. 180. We are of opinion that an analysis of these statutes does not take tbe present case out of tbe principle laid down in tbe cases above cited witb respect to the listing of property for taxation. The judgment is therefore

Affirmed.