State v. . Lowe

Under our decisions construing this or statutes of similar import, it is held that the license tax imposed by the law is for engaging in.the business of procuring labor for employment in another State, and does not apply or extend to a case where one corporation or individual is in a special instance procuring hands for his own work. Lane v. Comrs., 139 N. C., 443; S. v. Sheppard, 138 N. C., 579; Carr v. Comrs., 136 N. C., 125.

In Carr v. Comrs. it was held that Laws 1903, ch. 247, sec. 74, imposing a license tax on emigrant agents, does not apply to a person who comes into this State and…