{
  "id": 8628684,
  "name": "EDWIN GILL, Commissioner, v. BANK OF FRENCH BROAD",
  "name_abbreviation": "Gill v. Bank of French Broad",
  "decision_date": "1949-03-09",
  "docket_number": "",
  "first_page": "118",
  "last_page": "119",
  "citations": [
    {
      "type": "official",
      "cite": "230 N.C. 118"
    }
  ],
  "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": "41 S.E. 2d 514",
      "category": "reporters:state_regional",
      "reporter": "S.E.2d",
      "opinion_index": -1
    },
    {
      "cite": "227 N.C. 201",
      "category": "reporters:state",
      "reporter": "N.C.",
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        8622784
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      "case_paths": [
        "/nc/227/0201-01"
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    {
      "cite": "92 L. Ed. 13",
      "category": "reporters:federal",
      "reporter": "L. Ed.",
      "opinion_index": 0
    },
    {
      "cite": "332 U.S. 749",
      "category": "reporters:federal",
      "reporter": "U.S.",
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        365069,
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      "case_paths": [
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    {
      "cite": "41 S.E. 2d 646",
      "category": "reporters:state_regional",
      "reporter": "S.E.2d",
      "opinion_index": 0
    },
    {
      "cite": "227 N.C. 174",
      "category": "reporters:state",
      "reporter": "N.C.",
      "case_ids": [
        8622572
      ],
      "opinion_index": 0,
      "case_paths": [
        "/nc/227/0174-01"
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  ],
  "analysis": {
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    "char_count": 3307,
    "ocr_confidence": 0.482,
    "pagerank": {
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  "last_updated": "2023-07-14T15:28:13.210119+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "EDWIN GILL, Commissioner, v. BANK OF FRENCH BROAD."
    ],
    "opinions": [
      {
        "text": "Stacy, C. J.\nThe garnishee bank, defendant herein, alleges no defense or setoff against the taxpayer. The amount of the deposit, subject to the taxpayer\u2019s demand, was less than the tax asserted. Hence, under the statute, the constitutionality of which was upheld in Nesbitt v. Gill, 227 N.C. 174, 41 S.E. 2d 646, affirmed 332 U.S. 749, 92 L. Ed. 13, it was the defendant\u2019s duty to remit the deposit to the Commissioner of Revenue before whom all interested parties are permitted to assert their rights with full assurance of protection, including those of the garnishee. G.S. 105-242, subsection 2 (3).\nIt follows, therefore, that by meddling with strife belonging not to it (Prov. 26:17), the garnishee has rendered itself liable for the costs of the action.\nThe judgment will be upheld.\nAffirmed.",
        "type": "majority",
        "author": "Stacy, C. J."
      }
    ],
    "attorneys": [
      "Attorney-General McMullan and Assistant Attorneys-General Abbott and Tucker for plaintiff, appellees.",
      "Don G. Toung for defendant, appellant."
    ],
    "corrections": "",
    "head_matter": "EDWIN GILL, Commissioner, v. BANK OF FRENCH BROAD.\n(Filed 9 March, 1949.)\nTaxation \u00a7 34%\u2014\nWhere the Commissioner of Revenue has garnisheed a bank deposit for taxes due by the depositor, and the garnishee bank, in refusing to comply with the order, asserts no defense or setoff against the taxpayer, the bank, in the Commissioner\u2019s action to compel compliance, will be held liable also for the costs. G.S. 105-242, subsec. 2 (3).\nAppeal by defendant from Clement, J., September Term, 1948, of MadisoN.\nCivil action to recover deposit under garnishment for taxes, together with interest thereon for failure to pay same over to the Commissioner of Revenue.\nOn 26 March, 1946, the- plaintiff served notice of garnishment, and attached deposit in the Bank of French Broad belonging to L. L. McLean, for delinquent Schedule \u201cB\u201d taxes amounting to $18,127.50 for period from 6-1-42 to 4-12-45 \u2014 Sec. 115: Horse and Mule Audit.\nWithin ten days thereafter, the Bank of French Broad filed with the Commissioner of Revenue a \u201cReport, Answer and Defense,\u201d asserting no defense or setoff against the debt represented by the deposit, and undertook to defend on behalf of the depositor, as against the State\u2019s claim for taxes, by asserting the invalidity of the procedure adopted and unconstitutionality of the statute under which the horse and mule tax was levied.\nThis \u201cReport, Answer and Defense,\u201d together with the plaintiff\u2019s objections thereto, was docketed in the Superior Court of Madison County and was later dismissed for want of jurisdiction, appeal dismissed at the Spring Term, 1947, reported in 227 N.C. 201, 41 S.E. 2d 514.\nThereafter, on 21 April, 1948, the Commissioner of Revenue instituted this action to compel compliance with the terms of the statute. The defendant bank filed a \u201cReport, Answer and Defense\u201d in which it again reiterated and adopted its original position in respect of tbe matter, and further set out that in March, 1946, L. L. McLean had on deposit in said bank the sum of $2,718.18; that a check for $2,700 had been drawn against this deposit and was now held by Arthur Cureton. These further facts were supported by \u201cReport, Answer, Defense and Set-off\u201d filed herein by L. L. McLean and \u201cWritten Claim\u201d filed by Arthur Cureton respectively.\nFrom judgment on the pleadings in favor of the plaintiff, the defendant appeals, assigning- errors.'\nAttorney-General McMullan and Assistant Attorneys-General Abbott and Tucker for plaintiff, appellees.\nDon G. Toung for defendant, appellant."
  },
  "file_name": "0118-01",
  "first_page_order": 174,
  "last_page_order": 175
}