Trustees of Guilford College v. Guilford County

TRUSTEES OF GUILFORD COLLEGE v. GUILFORD COUNTY Et Al.

Trs. of Guilford Coll. v. Guilford Cnty., 13 S.E.2d 622 (N.C. 1941)

Court: Supreme Court of North Carolina · State Highest Courts
Decided: March 26, 1941
Judges: Stacy, Seawell
Citations: 13 S.E.2d 622219 N.C. 3471941 N.C. LEXIS 321

Cited by 6

Opinion of the Court — Stacy

Stacy, C. J.

It follows from what is said in Rockingham County v. Elon College, ante, 342, that two of plaintiff’s properties are subject to tax, i.e., the two that are not used in connection with the college, but are held on lease or rented out for profit or gain. These are designated as Lot No. 100 Magnolia Street and Lot No. 918 West Lee Street.

The facts are insufficient to determine with definiteness the taxable status of the house and lot on Friendly Road, the Dolly Madison Birthplace. See Revenue Act of 1939, ch. 310, sec. 600 (4), Public Laws 1939;

Harrison v. Guilford County, 218 N. C., 718 . Hence, in respect of this piece of property, the cause will be remanded for further proceedings as to justice appertains and the rights of the parties may require. Such procedure finds support in the recent case of Weinstein v. Raleigh, 218 N. C., 549 .

Error and remanded.

Seawell, J., dissents.

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No later court has written an explanatory parenthetical about this case yet.

Cited by 6 cases

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Relies on it most ⓘ

In re the Appeal of North Carolina Forestry Foundation, Inc.250 S.E.2d 236 (N.C. 1979)
In re the Vanderbilt University for Judicial Review of the Administrative Decision of the Tax Review Board Relating to North Carolina Income & Franchise Tax Assessments114 S.E.2d 655 (N.C. 1960)
Stokes v. Smith100 S.E.2d 85 (N.C. 1957)
State ex rel. Utilities Commission v. Public Staff-North Carolina Utilities Commission293 S.E.2d 880 (N.C. Ct. App. 1982)
Southeastern Baptist Theological Seminary, Inc. v. Wake County103 S.E.2d 472 (N.C. 1958)
City of Reidsville v. Citizens Development Corp.120 S.E.2d 730 (N.C. 1961)

Most recent

State ex rel. Utilities Commission v. Public Staff-North Carolina Utilities Commission293 S.E.2d 880 (N.C. Ct. App. 1982)
In re the Appeal of North Carolina Forestry Foundation, Inc.250 S.E.2d 236 (N.C. 1979)
City of Reidsville v. Citizens Development Corp.120 S.E.2d 730 (N.C. 1961)
In re the Vanderbilt University for Judicial Review of the Administrative Decision of the Tax Review Board Relating to North Carolina Income & Franchise Tax Assessments114 S.E.2d 655 (N.C. 1960)
Southeastern Baptist Theological Seminary, Inc. v. Wake County103 S.E.2d 472 (N.C. 1958)
Stokes v. Smith100 S.E.2d 85 (N.C. 1957)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 2

Depth	Case	Cited by
	Harrison v. Guilford Cnty., 12 S.E.2d 269 (N.C. 1940)	26
	Weinstein v. City of Raleigh, 11 S.E.2d 560 (N.C. 1940)	3

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