City of Wilmington v. MacKs
Supreme Court of North Carolina
Civil ActioN, tried at Fall Term, 1881, of New Hanovek Superior Court, before Shipp, J. This action was brought before a justice of the peace to recover the sum of twenty-five dollars, laid as a tax upon the defendant, as a resident practicing attorney of the city of Wilmington. The case was brought by appeal to the superior court, where, upon a case agreed judgment was rendered against the defendant, from which he appealed to this court.
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Civil ActioN, tried at Fall Term, 1881, of New Hanovek Superior Court, before Shipp, J. This action was brought before a justice of the peace to recover the sum of twenty-five dollars, laid as a tax upon the defendant, as a resident practicing attorney of the city of Wilmington. The case was brought by appeal to the superior court, where, upon a case agreed judgment was rendered against the defendant, from which he appealed to this court. It was agreed that the city of Wilmington is a municipal corporation duly chartered and organized under an act of the general assembly of the state of North…
1Opinion of the Court
Ashe, J.,
after stating the case. I was not on the bench when this case was argued in behalf of the defendant, but the case having been duly considered in conference, the court is of the opinion it is not now an open question, the principle involved having been decided in the case of Holland v. Isler, 77 N. C., 1.
The plaintiffs in that case were the commissioners of the town of Goldsboro, and the defendants were lawyers and physicians residing in said town. The charter of said corporation empowered the commissioners to tax lawyers, physicians, &c. The plaintiffs under that power given in their…
2Cases cited1 opinion
- Holland v. . IslerSupreme Court of North Carolina · 1877
3Cited by10 opinions
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- Board of Commissioners v. TaylorSupreme Court of North Carolina · 1888
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