Commissioners v. . Packing Co.
Supreme Court of North Carolina
ActioN by tbe State and Commissioners of New Hanover County against tbe Armour Packing Company, beard by Judge Oeo. II. Brown, at October Term, 1903, of tbe Superior Court of New Hanovee. County.
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ActioN by tbe State and Commissioners of New Hanover County against tbe Armour Packing Company, beard by Judge Oeo. II. Brown, at October Term, 1903, of tbe Superior Court of New Hanovee. County. This action was brought to recover J Ícense taxes alleged to be due by tbe defendant to tbe plaintiffs under section 91 of tbe Kevenue Act of 1901. A jury trial was waived, and tbe Court found as facts tbat tbe defendant is a corporation of tbe State of New Jersey with a capital stock of one million dollars, and was engaged during the years 1901 and 1902 in the business of selling, dealing in and…
1Opinion of the Court
Walker, J.,
after stating the case. The contentions of the defendant in this case relate to the validity and the interpretation of section 91 of the Revenue Act, it being chapter 9 of the Acts of 1901, and are as follows: (1) That section 91 was not passed in accordance with the provisions of the Constitution, Article II, section 14, as the said section was amended after the original bill had passed its several readings in each House by the insertion of the words “or doing business in this State,” and of the proviso, which is as follows: “Provided further, that the tax provided for under this…
2Cases cited14 opinions
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3Cited by9 opinions
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- Caldwell v. . RobinsonSupreme Court of North Carolina · 1920
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