Worth v. . Wright

Douglas, J.:

This is an action brought by the plaintiff, as treasurer of the State of North Carolina, to recover of the defendant the tax imposed by Section 25 of Chapter 116 of the Public Laws, 1895, upon the business of selling pianos and organs. The defendant demurred for that the complaint did not state a cause of action in that it appeared that the plaintiff had no interest in the tax sued for, which was due and owing to the State, and that there was therefore a defect of parties plaintiff. The demurrer was sustained and the plaintiff appealed.

We think that his Honor erred in sustaining…