Richmond v. Town of Reidsville
Supreme Court of North Carolina
Civil ACTION, tried at January Term, 1891, of Rocking-ham Superior Court, Bynum, J., presiding. The plaintiff brought this action to recover the sum of $200, which it alleges the defendant unlawfully collected from it as license tax.
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Civil ACTION, tried at January Term, 1891, of Rocking-ham Superior Court, Bynum, J., presiding. The plaintiff brought this action to recover the sum of $200, which it alleges the defendant unlawfully collected from it as license tax. It alleges that it was a common carrier of freights and passengers into.and out of this State into and from other States; that it was not subject to such tax; that such tax interfered with inter-State commerce, and was imposed in violation of the Constitution of the United States, etc. The defendant, among other defences, pleaded: “ That plaintiff failed to make…
1Opinion of the CourtMerrimoN, C. J.
after stating the case: It is not questioned that the defendant, through its officers and agents, had power and authority by the terms and purposes of the statute incorporating it to impose and collect the license tax complained of by the plaintiff. The latter contends however, that that statute and tax were unlawful and void, because, as it alleges, they were in contravention of the Constitution of the United States (Art. 1, § 8, par. 3), which declares and provides “That Congress shall have power * * * to regulate commerce with foreign Nations, and among the several States and with the…
2Cases cited5 opinions
- Love v. Commissioners of Chatham CountySupreme Court of North Carolina · 1870
- Raleigh & Gaston Railroad v. LewisSupreme Court of North Carolina · 1888
- Jones v. . the Board of Commissioners of Bladen Co.Supreme Court of North Carolina · 1875
- Royster v. Board of CommissionersSupreme Court of North Carolina · 1887
- Hawley v. . Com'rs of FayettevilleSupreme Court of North Carolina · 1880
3Cited by18 opinions
- Power Co. v. . Clay CountySupreme Court of North Carolina · 1938
- Lord & Polk Chemical Co. v. Board of AgricultureSupreme Court of North Carolina · 1892
- Kirkpatrick v. CurrieSupreme Court of North Carolina · 1959
- Blackwell v. City of GastoniaSupreme Court of North Carolina · 1921
- Bunn v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1930
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