State v. Finlayson
Supreme Court of North Carolina
Indictment for failure to pay a license tax imposed by an ordinance of the city of Goldsboro, tried before Brown, J., at April Term, 1893, of Wayne Superior Court.
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Indictment for failure to pay a license tax imposed by an ordinance of the city of Goldsboro, tried before Brown, J., at April Term, 1893, of Wayne Superior Court. The jury found a special verdict as follows: “1. That the city of Goldsboro, under its charter, by its regularly constituted authorities, on the 1st day of June, 1892, adopted the following ordinance: . Ordinance 12. “‘ Be it ordained by the Aldermen of the city of Goldsboro: “ ‘Section 1. That the following taxes shall be levied and collected, and are hereby levied on real «and personal property and polls, and on the business,…
1Opinion of the Court
Shepherd, C. J.:
The defendant is prosecuted for refusing and neglecting to pay the license tax, as required by chapter 12, section 7, of the ordinances of the city of Goldsboro. The special verdict is fatally defective, in that it fails to clearly allege the trade or occupation carried on by the defendant, and to set forth the specific provisions of the ordinance which it is alleged was violated by the defendant. Evidently a very important question concerning interstate commerce was intended to be presented, but we cannot consider it upon this verdict. According to the ruling in State v.…
2Cases cited1 opinion
- State v. White Oak River Corp.Supreme Court of North Carolina · 1892
3Cited by1 opinion
- State v. HannerSupreme Court of North Carolina · 1907