Great Atlantic & Pacific Tea Co. v. Doughton

STACY, C. J., and CLARKSON, J., concurring. The above-entitled action was begun in the Superior Court of Wake County on 5 December, 1927, to recover money paid by each of the plaintiffs to defendant, Commissioner of Revenue of North Carolina. The said money was paid as a license tax for the privilege of maintaining and operating in this State chain stores as defined by statute. The money was demanded of plaintiffs by defendant under and by virtue of the provisions of section 162 of chapter 80, Public Laws 1927. Prior to the commencement of this action each of the plaintiffs had complied with…