Brown v. Jackson
Supreme Court of North Carolina
INJUNCTION, returnable before Stacy, J., at Spring Term, 1920, of New Hanover. An injunction was issued in this case restraining the defendant from collecting taxes assessed and levied upon certain shares of stock issued by the Atlantic Coast Line Railroad Company of Virginia, and belonging to the plaintiff and his associates.
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INJUNCTION, returnable before Stacy, J., at Spring Term, 1920, of New Hanover. An injunction was issued in this case restraining the defendant from collecting taxes assessed and levied upon certain shares of stock issued by the Atlantic Coast Line Railroad Company of Virginia, and belonging to the plaintiff and his associates. The injunction was returnable before Stacy, J., in the county of New Hanover, on 29 July, 1919. His Honor dissolved the injunction, and the plaintiffs appealed to the Supreme Court.
1DissentAllen, J.
I rest my dissent upon the following statement in the opinion of the Court: “We agree with the learned counsel that the Atlantic Coast Line Railroad Company of Virginia is a corporation *375of the State of North Carolina, and that it was so decided in Staton v. R. R., 144 N. C., 145, and affirmed in R. R. v. Spencer, 166 N. C., 522.”
I agree that this is a correct statement of fact and law, and it is supported by Cox v. R. R., 166 N. C., 652, in addition to tbe authorities cited.
The Court then bolds that the stockholder must list bis shares of stock for taxation because the corporation has not…
2Cases cited6 opinions
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
- Staton v. Atlantic Coast Line RailroadSupreme Court of North Carolina · 1907
- Atlantic Coast Line Railroad v. SpencerSupreme Court of North Carolina · 1914
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