Legal Opinion
Cox v. Brown
Supreme Court of North Carolina
Decided October 30, 1940PublishedCited by 5 opinions
1Opinion of the CourtClabKsoN, J.
The only question for us to determine on this appeal is: Has the city of Concord the authority to levy a license or privilege tax of $25.00 on each taxicab or motor vehicle for hire owned or operated by a resident within the city of Concord? We think not.
The defendant contends that the city of Concord has the power under the provisions of Private Laws of 1907, ch. 344, sec. 50 (d), and also under the general law, C. S., 2677, to levy the tax.
The plaintiff’s for-hire passenger vehicle was, during the year of 1939, and during the year 1940, licensed by the State of North Carolina as such.…
2Cases cited19 opinions
- Rodgers v. United StatesSupreme Court of the United States · 1902
- Dahnke v. PeopleIllinois Supreme Court · 1897
- Keith v. . LockhartSupreme Court of North Carolina · 1916
- In Re Applicants for LicenseSupreme Court of North Carolina · 1906
- Kearney v. . VannSupreme Court of North Carolina · 1911
14 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Payne v. MasseyTexas Supreme Court · 1946
- Victory Cab Co. v. City of CharlotteSupreme Court of North Carolina · 1951
- State v. FurioSupreme Court of North Carolina · 1966
- Duke Power Co. v. BowlesSupreme Court of North Carolina · 1948
- Southern Railway Co. v. City of Winston-SalemCourt of Appeals of North Carolina · 1969