Sims v. Norfolk & Western Railroad
Supreme Court of North Carolina
ActioN by J. R. Sims, Sheriff, against the Norfolk and Western Railroad Company and Mrs. O. L. Satterfield, heard by Judge Waller H. Neal, at Chambers, at Durham,, N. C., January 1, 1902. From a judgment for the plaintiff, the defendants appealed.
1Opinion of the CourtClark, J.
Laws 1901, Chap. 9, See. 52, provides that “Every manufacturer of sewing machines, and every person or persons, or corporation, engaged in the business of selling the same in this State, shall, before selling or offering for sale any such machine, pay to the State Treasurer a tax of three hundred and fifty dollars and obtain a license/’ and makes! the the failure to do so a misdemeanor.
By the “facts agreed” in this case it appears that Sears, Roebuck & Co., of Chicago', have not paid said tax nor ob tained. a license, and that prior to this transaction they bad made several deliveries at…
2Cases cited3 opinions
- O'Neil v. VermontSupreme Court of the United States · 1892
- State v. . WernwagSupreme Court of North Carolina · 1895
- State v. GrovesSupreme Court of North Carolina · 1897
3Cited by4 opinions
- George F. Hinrichs, Inc. v. Standard Trust & Savings BankCourt of Appeals for the Second Circuit · 1922
- Linograph Company v. LoganSupreme Court of Arkansas · 1927
- Penniman v. . WinderSupreme Court of North Carolina · 1920
- Jones v. United StatesCourt of Appeals for the Fourth Circuit · 1909