Rooney v. Horn

The opinion of the court was delivered by

Smith, J.:

This was an action pursuant to G. S. 1949, 79-3602, to determine whether the appellant is required to pay a two percent tax on the gross receipts from the sale of five-cent candy bars through vending machines. The director of revenue made an assessment for the months from December, 1948, through May, 1949. The appellant appealed to the commission, where the liability was fixed at $839.21. The appellant then appealed to the district court. That court upheld the findings of the commission— hence this appeal.

There was an agreed statement of…