Bain v. Richmond & Danville Railroad
Supreme Court of North Carolina
This was a civir, action, tried before Arm field, J., at October Term, 1889, of the Superior Court of Wake County. The plaintiif is the Treasurer of North Carolina.
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This was a civir, action, tried before Arm field, J., at October Term, 1889, of the Superior Court of Wake County. The plaintiif is the Treasurer of North Carolina. The defendant is a corporation of the State of Virginia and has a lease of the railroad of The North Carolina Railroad Com-pan3L a corporation of this State, and it does the business of transporation in, through and across this State, from the State of Virginia and other States, to the State of South Carolina and other States. The purpose of this action is to recover the sum of $350 as taxes alleged to be due this State from the…
1Opinion of the CourtMerrimok, C. J.
after stating the facts: The power and right of the State to tax property of non-residents, whether these be natural or artificial persons, having its situs within the State for the purposes of business, con venience or pleasure of the owners thereof, or others, is too well settled to admit of serious question. This important right of the State is surely founded upon the just ground that such property has the protection, advantage aud benefit of the laws of the State, and it ought, on that account, to be required to contribute as taxes its fair 'share towards t he support of the government…
2Cases cited8 opinions
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Thomson v. Pacific RailroadSupreme Court of the United States · 1870
- Morgan v. ParhamSupreme Court of the United States · 1873
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Union Refrigerator Transit Co. v. LynchUtah Supreme Court · 1898
- Canadian Pacific Railway Co. v. King CountyWashington Supreme Court · 1916
- Wilkes County v. Automated Valuation Services, Inc.Court of Appeals for the Fourth Circuit · 1987
- Worth v. . WrightSupreme Court of North Carolina · 1898