The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1904-05-12
RALE|GH'S TAX
PAYERS LOSE
Supreme Court Sustains
Judge W. R. Allen.
OFFICE HOLDING CASE
Judge Walker, Writing Opinion in the
Tax Case, Says the Property
Owners Did Not Use REM
edy Provided by
Law,

The supreme court sustains the
Wake Board of County Commission
ers In the Raleigh tax assessment
ease, finding no error in the judg-
ment of Judge w. r. Allen, refusing
the injunction asked by F. H. Wilson
for the tax payers.
The appeal was argued before the
supreme court by Messrs. Busbee &
Busbee, Battle q Mordecai and Peel
q Maynard for the tax payers, and
Messrs Armistead Jones & Son, w. l..
Watson, B. ". Calling and Arso &
Shaffer for the commissioners.
The opinion is by Associate Justice
Piatt ID. Walker, and holds that the
plaintiff cannot prosecute the action
With success. If parties will act rea-
sonably, says the opinion, and present
their complaints, verified by proper
proofs to the officers of the law, they
viii find that the remedy offended by
the statute is adequate for the cor
fection of all the errors and injustice
liable to be committed by those who
are appointed by law to assess proper
ty for taxation. The Legislature has
provided for the board OF equalization
and also the board of State Tax Com
miSSionerS in order to secure a fair
and just assessment of property and
TO receive complaints and correct any
mistakes or abuses that may be found
upon investigation, and even if they
see fit, order revision of the entire
assessment. If these boards are pos
sessed of the authority which was in
tended to be conferred upon them,
the plaintiffs have failed to avail
themselves of the complete and ade-
quate remedy which is thus afforded
by the statute for the redress of their
alleged grievances. 1.-THE remedy is
not only certain, but is simple, speedy
andand efficacious, and by every rule
of procedure and practice it must be
pursued and exhausted before the
compliments can have recourse to
the courts for equitable relief and
certainly before the court will exteu1
its aid in preventing or retarding the
collection of the public revenues. No
rule which does not impose ibis duty
upon the party who seeks InJunctive
relief against the collector of d lax
could be enforced without the most
disastrous consequences to the State.
The revenues derived from taxation
are continually needed for the sup
port and maintenance of government,
and the almost fatal resu..s which
would follow the issuing OF ar injunc-
ton directed against an entire tax
levy should give place to am court
called upon to act in SO grave n
crisis. We may safely say tint il
should never be done xcepu upon the
clearest necessity, and when required
fer the protection o! the admitted
natural or constitutional rights of the
citizen, and, even then, in such IL way
as to produce the least harm to the
Jdblic interests"
After a number of decisions in sup
port of the above, the opinion co1-
tinueS I'VE do not deem it
necessary or profitable to discuss at
length the other questions presented
in the argument before us. The de-
PENDANTS have questioned the validity
of that provision of the statute re-
quiring the assessors to be freehold
ers, upon the ground that they are
officers and by article 1. section % of
the Constitution no property qualifi-
cation can effect the right to hold
office. Even if the requirement is
valid, the plaintiffs cannot attack the
legality of the organization or forma-
ton of the board of assessors in this
collateral proceeding by showing that
the assessors were not free-holders.
They should have applied to the board
of commissioners to correct their mis-
take i'm appointing them, if there was
any mistake, or at least have insti
tuted some direct proceeding to test
their qualification. s.
while it is not necessary to decide
the question, it may well be doubted
if, under section 80, chapter $50 of the
acts of 1891, an injunction will be to
restrain the collection of tax be-
cause the valuation Of property has
been excessive or unequal. The party
aggrieved seems to be afforded a plain
legal remedy by that section in such
a. case.
1.-The plaintiffs admit that the as
seSSments for the wears immediately