Pocomoke Guano Co. v. City of New Bern

The facts are sufficiently stated in the opinion of the Court by Mr.Chief Justice Clark. This is an action submitted without controversy to determine whether the plaintiff guano company is liable for the license tax of $50 prescribed by the Board of Aldermen of the city of New Bern for carrying on a business as fertilizer agents or dealers, for twelve months succeeding the date of the levy. Revisal, 2924, authorizes any municipal corporation to "annually lay a tax on all trades, professions, and franchises a carried on or enjoyed within the city, unless otherwise provided by law."

Such license…