Weinstein v. City of Raleigh

CLARKSON and DEVIN, JJ., concur in dissent. This is an action to recover $62.50 paid as a license tax upon a junk dealer, and penalties, which payment was made under protest by the plaintiffs to the defendant, heard upon an agreed statement of facts.

An ordinance of the city of Raleigh reads: "Every person engaged in the buying and/or selling of material commonly known as junk, within the city or within a two-mile radius thereof, shall be deemed a `junk dealer' within the meaning of section 168 of the State Revenue Act, and shall pay an annual license of $62.50."

Section 168 of the State…