#### OLIVER G. RAND and WADE A. GARDNER, Commissioners, v. CITY OF WILSON; BLANCHE WOOLARD, City Tax Collector; and F. TALMADGE GREEN, City Manager and City Treasurer.

(Filed 2 November, 1955.)

Appeal by plaintiffs from Nimocks, J., May Term, 1955, Wilson.

Reversed.

Lucas, Band & Bose and Gardner, Connor & Lee, Cyrus F. Lee for ;plaintiff appellants.

Carr & Gibbons for defendant appellees.

Pek Cueiam.

This and the case of Rand v. Wilson County, ante, p. 43, are companion cases, the only difference being that this action is to recover taxes paid under protest to the City of Wilson rather than the County of Wilson. The judgment entered in the court below is reversed on authority of Rand v. Wilson County, supra.

Reversed.