The C(n, p) B reaction was studied using the white neutron source at the Los Alamos Meson Physics Facility/Weapons Neutron Research center with a continuous incident neutron energy from 60 to 260 MeV. Double differential cross sections were measured in the angular range 11 ( Ol b & 37'. Using the neutron time-of-Right facility at the Indiana University Cyclotron Facility, we also studied the C(p, n) N reaction at R"= 186 MeV and the C(p, n) N reaction at E~= 160 and 186 MeV. Double differential cross sections were measured between Ol b --0 and Ol b --50' in 5' steps. Spin observables D&&, A&, and P were measured at Hi b --5', 9', 13' with Ep = 160 MeV and Hl b --15, 20' with Ep = 186 MeV. Angular distributions of differential cross section and spin observables for low-lying transitions in the residual nuclei are compared with distorted-wave impulse approximation (DWIA) calculations. A multipole decomposition analysis was performed to study the giant dipole and giant spin-dipole resonances. The contributions of the quasifree reaction in the giant resonance region were subtracted. The empirical results of energy distributions for dipole (AL = 1) transition are compared with DWIA calculations using nuclear structure information obtained with a conventional shell model and also with a random phase approximation. PACS number(s): 25.40.Hs, 27.40.+z