{ "id": 8626392, "name": "JARVIS COOPER et al. v. MRS. W. H. H. COOPER", "name_abbreviation": "Cooper v. Cooper", "decision_date": "1942-03-18", "docket_number": "", "first_page": "124", "last_page": "127", "citations": [ { "type": "official", "cite": "221 N.C. 124" } ], "court": { "name_abbreviation": "N.C.", "id": 9292, "name": "Supreme Court of North Carolina" }, "jurisdiction": { "id": 5, "name_long": "North Carolina", "name": "N.C." }, "cites_to": [ { "cite": "220 N. C., 490", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 11305334 ], "opinion_index": -1, "case_paths": [ "/nc/220/0490-01" ] }, { "cite": "194 N. C., 91", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8597601 ], "opinion_index": -1, "case_paths": [ "/nc/194/0091-01" ] }, { "cite": "193 S. E., 657", "category": "reporters:state_regional", "reporter": "S.E.", "opinion_index": 0 }, { "cite": "212 N. C., 300", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8607840 ], "opinion_index": 0, "case_paths": [ "/nc/212/0300-01" ] }, { "cite": "72 S. E., 311", "category": "reporters:state_regional", "reporter": "S.E.", "opinion_index": 0 }, { "cite": "156 N. C., 246", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 11270889 ], "opinion_index": 0, "case_paths": [ "/nc/156/0246-01" ] }, { "cite": "138 S. E., 420", "category": "reporters:state_regional", "reporter": "S.E.", "opinion_index": 0 }, { "cite": "74 S. E., 337", "category": "reporters:state_regional", "reporter": "S.E.", "opinion_index": 0 }, { "cite": "159 N. C., 213", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8657710 ], "opinion_index": 0, "case_paths": [ "/nc/159/0213-01" ] }, { "cite": "97 S. E., 375", "category": "reporters:state_regional", "reporter": "S.E.", "opinion_index": 0 }, { "cite": "176 N. C., 457", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8656295 ], "opinion_index": 0, "case_paths": [ "/nc/176/0457-01" ] }, { "cite": "14 S. E., 77", "category": "reporters:state_regional", "reporter": "S.E.", "opinion_index": 0 }, { "cite": "109 N. C., 550", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8651030 ], "opinion_index": 0, "case_paths": [ "/nc/109/0550-01" ] }, { "cite": "29 S. E., 91", "category": "reporters:state_regional", "reporter": "S.E.", "opinion_index": 0 }, { "cite": "122 N. C., 101", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8657184 ], "opinion_index": 0, "case_paths": [ "/nc/122/0101-01" ] }, { "cite": "219 N. C., 700", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8626073 ], "opinion_index": 0, "case_paths": [ "/nc/219/0700-01" ] }, { "cite": "218 N. C., 386", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8619865 ], "opinion_index": 0, "case_paths": [ "/nc/218/0386-01" ] }, { "cite": "194 N. C., 91", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 8597601 ], "opinion_index": 0, "case_paths": [ "/nc/194/0091-01" ] } ], "analysis": { "cardinality": 478, "char_count": 8048, "ocr_confidence": 0.493, "pagerank": { "raw": 9.144762825631212e-08, "percentile": 0.5080518207818293 }, "sha256": "665b2ccbb3022572c35a3807607b366d50d0d97c2389b7a029887cea1ced15b6", "simhash": "1:f366348677ef2477", "word_count": 1438 }, "last_updated": "2023-07-14T17:01:36.695844+00:00", "provenance": { "date_added": "2019-08-29", "source": "Harvard", "batch": "2018" }, "casebody": { "judges": [ "Sea well, J\"., dissents." ], "parties": [ "JARVIS COOPER et al. v. MRS. W. H. H. COOPER." ], "opinions": [ { "text": "Staoy, C. J.\nTbe case was brought back for further consideration in connection with tbe alleged insufficiency of tbe description of tbe property on tbe tax list to warrant a valid sale by tbe sheriff for nonpayment of taxes.\nTbe property in question is specifically described in tbe complaint, and tbe pertinent findings made \u201cby agreement of all parties\u201d follow:\n\u201cThat tbis proceeding was instituted on tbe 18th day of October, 1940, by tbe plaintiffs, who are the heirs-at-law of W. H. H. Cooper, deceased, and tbe remaindermen of tbe property described in tbe complaint.\n\u201cThat tbe defendant is the owner of the life estate in said property as widow of tbe said W. H. H. Cooper.\n\u201cThat taxes for tbe year 1937, and for tbe years 1938, 1939 and 1940, at tbe time of tbe institution of tbis action, were not fully paid; that tbe Sheriff of Pasquotank County, on October 3, 1938, offered for sale at tbe courthouse door of said county the real estate described in tbe complaint for tbe nonpayment of 1937 taxes, tbe said notice of sale describing tbe real estate, along with several other parcels of land belonging to other parties, as follows: 'Mrs. W. H. H. Cooper, 4 lots, amount of tax $32.80.\u2019 That said land on tbe said 3rd day of October, 1938, was bought in by Pasquotank County; that tbe same was not redeemed until the 21st day of October, 1940.\u201d\nIt is alleged and admitted that tbe property was listed for taxes by the defendant. Under such listing she later paid tbe taxes oil tbe property, including tbe taxes for 1940. She failed to redeem, however, within one year after tbe sale of tbe tax lien on 3 October, 1938. Tbis is tbe gravamen of the plaintiffs\u2019 complaint and against which tbe statute inveighs.\nThe argument is now advanced that tbe listing was not sufficient to warrant a sale by tbe sheriff for tbe 1937 delinquent taxes, and for this reason, it is contended, tbe plaintiffs are not entitled to invoke tbe forfeiture of tbe statute, C. S., 7982.\nThere are several answers to tbe position.\nIn tbe first place, it seems to be an afterthought. Tbe only exception appearing on the record is \u201cin rendering and signing tbe judgment set out in tbe record.\u201d Tbis presents only tbe question whether error appears on the face of tbe record. Query v. Ins. Co., 218 N. C., 386, 11 S. E. (2d), 139; Jones v. Griggs, 219 N. C., 700, 14 S. E. (2d), 836.\nSecondly, tbe listing of tbe property was done by tbe defendant, and sbe bad full knowledge of tbe description and tbe property thereby intended to be designated. Her effort to redeem, after tbe year was made without suggestion of any defect in tbe listing, and the 1940 taxes were paid by her under tbe same conditions. A life tenant who lists real property for taxes and thereafter suffers same to be sold by reason of bis neglect or refusal to pay tbe taxes on tbe property so listed, and fails to redeem within a year after sale of tbe tax lien by the sheriff, ought not be permitted to set the statute at naught, either wittingly or unwittingly, by tbe simple device of an inadequate listing. Fulcher v. Fulcher, 122 N. C., 101, 29 S. E., 91. Such was not tbe intention of tbe General Assembly. See Nash v. Sutton, 109 N. C., 550, 14 S. E., 77.\nThirdly, tbe operative finding on tbe instant record is, that \u201ctbe sheriff of Pasquotank County, on October 3, 1938, offered for sale at tbe courthouse door of said county, tbe real estate described in tbe complaint,\u201d etc. This was so understood at tbe time of tbe original bearing, and tbe point now urged was treated as Lilliputian or inconsequential. And so it is on tbe record as presented. It is impracticable to set out on tbe tax list a full description of all property listed for taxes. Reasonable certainty is all that is required. Stone v. Phillips, 176 N. C., 457, 97 S. E., 375. \u201cThe designation of land is sufficient, if it affords reasonable means of identification, and does not positively mislead tbe owner.\u201d Cooley on Taxation, 407. Of course, the defendant will not be beard to say that sbe misled herself. Fulcher v. Fulcher, supra.\nMoreover, it is provided by ch. 310, Public Laws 1939, sec. 1715 (j), in repetition of earlier statutes, that tbe sale of tax liens is not to be invalidated by immaterial irregularities, among which is listed, \u201cany defect in the description upon any . . . tax list . . . provided such description be sufficiently definite to enable tbe collector, or any person interested, to determine what property is meant or intended by tbe description, and in such cases a defective or indefinite description . . . may be made definite by using a correct description in any tax foreclosure proceeding authorized by this Act, and any such correction shall have tbe same force and effect as if said description bad been correct on tbe tax'list.\u201d There is no contention here that anybody has been misled by tbe description. Rexford v. Phillips, 159 N. C., 213, 74 S. E., 337.\nThe case of Bryson v. McCoy, 194 N. C., 91, 138 S. E., 420, cited and relied upon by tbe defendant, is not in point. There the validity of tbe sheriff\u2019s deed was at issue, and not merely the sale of tbe tax lien.\nTo be sure, tbe materiality of any irregularity may invite controversy. So it has here. But on tbe point presently urged, tbe defendant could hardly expect to prevail, notwithstanding her case has been presented with much learning and manifest research.\nWhether tbe plaintiffs will \u201cgain any permanent advantage by standing on tbe full measure of tbeir rights\u201d is not for us to determine. Nor are we tbe judges of tbe wisdom or impolicy of tbe law. It is enough that tbe General Assembly has spoken on the subject. Wells v. Wells, 156 N. C., 246, 72 S. E., 311. Tbe defendant complains both at tbe law and at tbe insistence of tbe plaintiffs, but these are matters belonging not to tbe courts. They are for others to decide. It is ours only to declare tbe law as we find it and to apply it to tbe facts in band. S. v. Whitehurst, 212 N. C., 300, 193 S. E., 657. Tbe suggestion that mor\u00e9 is required than what appears here on tbe tax list and in tbe notice of sale finds no support in tbe decided cases, albeit tbe decision in Bryson v. McCoy, supra, is cited as authority for a contrary bolding. That case, however, is readily distinguishable from this one. Tbe difference has already been pointed out. Tbe requirements and purposes of tbe two cases are dissimilar. Tbe validity of tbe sheriff\u2019s deed is not in question here \u2014 only tbe failure to redeem within a year after tbe sale of tbe tax lien.\nThe other arguments made on behalf of tbe defendant are self-answerable.\nPetition dismissed.\nSea well, J\"., dissents.", "type": "majority", "author": "Staoy, C. J." } ], "attorneys": [ "J. Henry LeBoy for petitioner.", "B. Clarence Dozier for respondents." ], "corrections": "", "head_matter": "JARVIS COOPER et al. v. MRS. W. H. H. COOPER.\n(Filed 18 March, 1942.)\n1. Appeal and Error \u00a7 6b\u2014\nAn exception to \u201crendering and signing the judgment\u201d presents only the question whether error appears on the face of the record.\n2. Estates \u00a7 9d\u2014\nA life tenant who has forfeited her estate by failing to redeem the land within one year after sale of the tax lien by the sheriff, C. S., 7982, cannot be permitted to avoid the forfeiture on the ground of the insufficiency of the description of the property on the tax list, since she herself listed the property for taxation and could not have been misled by any alleged insufficiency in the description. Bryson v. McCoy, 194 N. C., 91, cited and distinguished in that the present action does not involve the validity of the sheriff\u2019s deed.\n3. Taxation \u00a7 26b\u2014\nIt is impracticable to set out on the tax list a full description of all the property listed for taxes, and the description of property thereon is sufficient if it identifies the land with reasonable certainty so that no one having an interest therein is misled.\n4. Constitutional Law \u00a7\u00a7 4a, 6c\u2014\nThe wisdom or impolicy of the law is not a judicial question but the duty of the courts is to declare the law as it is written.\nSeawell, J., dissents.\nPetitioN by defendant to rebear tbis case, reported in 220 N. C., 490.\nJ. Henry LeBoy for petitioner.\nB. Clarence Dozier for respondents." }, "file_name": "0124-01", "first_page_order": 160, "last_page_order": 163 }