State v. . Buck
Supreme Court of North Carolina
This was an indictment for failure to list the poll for taxation, tried before Watts, J., and a jury at ¡Spring Term, 1875, of "WaKE Superior Court. The defendant moved the Court to quash the bill, on the ground that the Superior Court had no jurisdiction of the offence since the passage of Chapter 200, public laws of 187i-’75. The motion was overruled and the defendant excepted.
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This was an indictment for failure to list the poll for taxation, tried before Watts, J., and a jury at ¡Spring Term, 1875, of "WaKE Superior Court. The defendant moved the Court to quash the bill, on the ground that the Superior Court had no jurisdiction of the offence since the passage of Chapter 200, public laws of 187i-’75. The motion was overruled and the defendant excepted. The defendant was required to answer over, and having pleaded not guilty, the ease was tried and the jury rendered a verdict of guilty. Thereupon the Court gave judgment against the defendant, from which judgment an…
1Opinion of the CourtReads, J.
It is manifest that when the Legislature made the failure to list taxables a misdemeanor, it was intended to make the offence cognizable before a Justice of thePeace; but, by reason that the punishment was limited to “ thirty days,” which might be more than “a month,” we were obliged to hold that a Justice of the Peace could not take jurisdiction ; but that the Superior Court had j urisdiction. The cost and inconvenience of this was soon seen to be a cruel hardship, and fell upon many thousands of very poor persons. To remedy which the Act 18th March, 1875, eh. 200, was passed; the title of…
2Cited by1 opinion
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