Case Name: PIEDMONT FIRE INSURANCE COMPANY, a Corporation, v. J. W. STINSON, Treasurer of MECKLENBURG COUNTY, N. C., and MECKLENBURG COUNTY, N. C.
Court: Supreme Court of North Carolina
Jurisdiction: North Carolina
Decision Date: 1938-06-22
Citations: 214 N.C. 98
Docket Number: 
Parties: PIEDMONT FIRE INSURANCE COMPANY, a Corporation, v. J. W. STINSON, Treasurer of MECKLENBURG COUNTY, N. C., and MECKLENBURG COUNTY, N. C.
Judges: 
Reporter: North Carolina Reports
Volume: 214
Pages: 98–98

Head Matter:
PIEDMONT FIRE INSURANCE COMPANY, a Corporation, v. J. W. STINSON, Treasurer of MECKLENBURG COUNTY, N. C., and MECKLENBURG COUNTY, N. C.
(Filed 22 June, 1938.)
Appeal and Error § 38—
When the Supreme Court is evenly divided in opinion, one Justice not sitting, the judgment of the Superior Court will be affirmed without becoming a precedent.
Appeal by plaintiff from 8. J. Ervin, Jr., Special Judge, at Extra March Civil Term, 1938, of MeckleNbueg.
Affirmed.
Guthrie, Pierce & Blalceney for plaintiff.
J. Clyde Stancill and Henry E. Fisher for defendant.

Opinion:
Pee Cubiam.
• The question involved: In determining the amount of the 1937 ad valorem taxes to be assessed and imposed by Mecklenburg County upon the taxable "solvent credits" of the Piedmont Eire Insurance Company, is the Piedmont Eire Insurance Company entitled to deduct from its otherwise taxable "solvent credits" the amount of its "unearned premiums" as of the tax return date?
The court being evenly divided in opinion, Seawell, J., not sitting, the judgment of the Superior Court is affirmed and stands as the decision of this action without becoming a precedent. Nebel v. Nebel, 201 N. C., 840; McMahan v. Basinger, 211 N. C., 747; Braswell v. Town of Wilson, 212 N. C., 833.
The judgment of the court below is
Affirmed.