{
  "id": 8627478,
  "name": "SOUTHERN RAILWAY COMPANY v. POLK COUNTY: G. C. FEAGAN, E. G. THOMPSON and W. J. SCREVEN, THE BOARD OF COUNTY COMMISSIONERS OF POLK COUNTY, NORTH CAROLINA, and MAX H. FEAGAN, Treasurer and Tax Collector of POLK COUNTY, NORTH CAROLINA",
  "name_abbreviation": "Southern Railway Co. v. Polk County",
  "decision_date": "1947-09-24",
  "docket_number": "",
  "first_page": "697",
  "last_page": "697",
  "citations": [
    {
      "type": "official",
      "cite": "227 N.C. 697"
    }
  ],
  "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": [],
  "analysis": {
    "cardinality": 134,
    "char_count": 1696,
    "ocr_confidence": 0.455,
    "sha256": "6ca62643250a8fef43814824c0c36d666280e29322e9dc28521e9b8afcac0b16",
    "simhash": "1:fb468b1454e239f3",
    "word_count": 287
  },
  "last_updated": "2023-07-14T16:20:04.384970+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "SOUTHERN RAILWAY COMPANY v. POLK COUNTY: G. C. FEAGAN, E. G. THOMPSON and W. J. SCREVEN, THE BOARD OF COUNTY COMMISSIONERS OF POLK COUNTY, NORTH CAROLINA, and MAX H. FEAGAN, Treasurer and Tax Collector of POLK COUNTY, NORTH CAROLINA."
    ],
    "opinions": [
      {
        "text": "Per Curiam.\nThe plaintiff paid to Max H. Feagan, who is botb Tax Collector and Treasurer of Polk County, certain taxes under protest, and later demanded their return. G. S., 105-267. The written demand was addressed to \u201cMax IT. Feagan, Tax Collector,\u201d without the appellation, \u201cTreasurer.\u201d It is clear that the tax was illegal and if the demand had been made on Feagan as Treasurer its return would have been proper, and required by law. The only question in the case is whether the demand addressed as stated, is a valid compliance with the statute.\nLooking at the reality of the situation the Court is of the opinion that the demand actually brought to the attention of Feagan as Treasurer the demand and the information required by the statute in reasonable compliance with its purpose; and that neither law nor equity is satisfied by withholding the funds.\nThe judgment of the lower court is\nAffirmed.",
        "type": "majority",
        "author": "Per Curiam."
      }
    ],
    "attorneys": [
      "W. T. Joyner ancl Jones \u2022& Ward for plaintiff, appellee.",
      "J. T. Arledge and S. (?. Bernard for defendant, appellant."
    ],
    "corrections": "",
    "head_matter": "SOUTHERN RAILWAY COMPANY v. POLK COUNTY: G. C. FEAGAN, E. G. THOMPSON and W. J. SCREVEN, THE BOARD OF COUNTY COMMISSIONERS OF POLK COUNTY, NORTH CAROLINA, and MAX H. FEAGAN, Treasurer and Tax Collector of POLK COUNTY, NORTH CAROLINA.\n(Filed 24 September, 1947.)\nTaxation \u00a7 38c\u2014\nWhere the tax collector is also treasurer of the county, a written demand for the return of taxes paid to him under protest addressed to him in his capacity as tax collector without the appellation \u201ctreasurer\u201d is a reasonable compliance with the statute, G. S., 105-267, and will support an action for the recovery of the taxes.\nDEFENDANT\u2019S appeal from Pless, J., at January Term, 1947, of Pole.\nW. T. Joyner ancl Jones \u2022& Ward for plaintiff, appellee.\nJ. T. Arledge and S. (?. Bernard for defendant, appellant."
  },
  "file_name": "0697-01",
  "first_page_order": 745,
  "last_page_order": 745
}