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COUNTY OF FRANKLIN v. JONES

No. 396.

95 S.E.2d 863 (1957)

245 N.C. 272

COUNTY OF FRANKLIN v. Mrs. C. A. JONES and husband, C. A. Jones; Mrs. Laura Jones Wilkes and husband, Jimmie Wilkes; Mrs. Hettie Jones Denton and husband, Buster Denton; Mrs. Hattie Jones Jeanes and husband, E. L. Jeanes; Mrs. Mattie Jones Perry and husband, Elbert Perry; Zollie Jones and wife, Mrs. Margaret P. Jones; Mrs. Mary Jones Denton and husband, Creamey Denton; Davis Jones and wife, Mrs. Audrey C. Jones; Martha Jones, unmarried, and Blonie Jones, unmarried, and James E. Malone, Jr., Guardian ad litem of Jimmie Wilkes, non compos mentis, and the unborn children or heirs in posse of Mrs. Emma Jane Jones; and James E. Malone, Jr., Guardian ad litem of Davis Jones, Martha Jones and Blonie Jones.

Supreme Court of North Carolina.

January 11, 1957.

Attorney(s) appearing for the Case

G. M. Beam, Louisburg, for movant appellees.

John F. Matthews, Louisburg, for H. E. Stallings and wife.

Edward F. Yarborough and B. H. Cooke, Louisburg, for Franklin County.

RODMAN, Justice.

If any of the four pillars on which the judgment rests suffice to support it, the judgment must be affirmed. This necessitates an examination of each of the reasons given.

Was the jurisdiction of the Superior Court to determine the liability of the land for taxes defeated by a finding that the owners—defendants in the action—had not listed the property for taxes?

The answer is no. The court was invested by statute with...

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