Mitchell v. . Commissioners of Craven

Eeadb J. The defendant levied a tax in township No. 8, and the plaintiffs seek to enjoin the collection : first, because they say the debts to bo paid are mostly fraudulent, and secondly, because they say the debts have never been audited by the defendants as the law requires. They say that no taxes have been levied in the township for several years, and that now false claims are presented and allowed; and that the defendants, instead of passing upon each claim separately according to its merits, allowed the claims in a “ batch,” and ordered them to be paid. They do not specify, however, a single claim which they allege to be fraudulent. *490 The answer meets every charge fully, with a denial. No taxes have been collected for the township for several years and the “ necessary expenses ” remained unpaid, and certificates had issued from time to time to those entitled. And now they have all been presented amounting to about $1,900.00. For some reason, the defendants abated the whole amount of the claims to $900, and ordered them to be paid to that amount pro rata. The creditors may have had some right to complain at this disposition of their claims ; but certainly the tax payers had not. The defendants say, that they did fully consider and audit all the claims presented, and found them to be due for necessary expenses, which distinguishes this case from Weinstein v. Commissioners of Newbern, 71 N. C. Rep. 35. To allow the necessary expenses of a township or county to accumulate for years instead of laying taxes yearly to pay the same, is unquestionably bad policy; but it is not a policy which this court can control. The plaintiffs make complaint as to the formalities of auditing the accounts by the defendants, but there is nothing affecting the merits. The items of the account — list of the claims — accompany the answer, and no one of them is specifically assailed by the plaintiff. The enjoining the collection of whole tax lists, thereby stopping the wheels of government, ought only to be allowed in plain and extreme cases. There is no error. Let this be certified. Per Curiam. Judgment affirmed.