Legal Opinion

State v. . Miller

Supreme Court of North Carolina

Decided October 5, 1885PublishedCited by 8 opinions

Drummer— Taxation — Indictment. INDICTMENT, tried before Meares, Judge, and a jury, at October Term, 1885, of MeokleNburg- Criminal Court. The indictment is for an alleged violation of §28, ch. 175, of the act to raise revenue, passed at the last session of the General Assembly, and contains two counts.

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Drummer— Taxation — Indictment. INDICTMENT, tried before Meares, Judge, and a jury, at October Term, 1885, of MeokleNburg- Criminal Court. The indictment is for an alleged violation of §28, ch. 175, of the act to raise revenue, passed at the last session of the General Assembly, and contains two counts. In the first, the defendant is charged with the unlawful selling and attempting to sell, “goods, wares and merchandise” to M. C. Mayer and John’Ross, partners trading under the, firm name of Mayer & Ross, the said goods, wares and merchandise not being of his own manufacture, without having…

1Opinion of the Court

Smith, C. J.,

(after stating the facts). The offence with which the defendant is charged, is a violation of section 28, chapter 175, of the acts of 1885, entitled an act to raise revenue, such parts and so much of which, as are material in passing upon the appeal, are as follows :

“Every person acting as a drummer in his own behalf, or as agent for another person or firm, who shall sell or attempt to sell, goods, wares or merchandise of any description, by wholesale, with or without samples, shall, before soliciting orders or making any such sales, pay to the State Treasurer, a tax of one…

2Cases cited2 opinions

  1. State v. . StameySupreme Court of North Carolina · 1874
  2. Albertson v. . WallaceSupreme Court of North Carolina · 1879

3Cited by8 opinions

  1. State v. . GibsonSupreme Court of North Carolina · 1915
  2. State v. . HarbertSupreme Court of North Carolina · 1923
  3. State v. BissetteSupreme Court of North Carolina · 1959
  4. Ryan & Miller v. American Steel & Wire Co.Court of Appeals of Kentucky · 1912
  5. State v. . O'BriantSupreme Court of North Carolina · 1924

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