Smith v. . Wilkins

In S. v. Worth, 116 N.C. 1010, the Court defines the term "trades" as including "any employment or business embarked in for gain or profit," and while the Constitution, Art. V, sec. 3, is mandatory upon the General Assembly to levy a tax upon all property and by a uniform rule, the authority to tax trades is permissive only, and no rule as to the method is prescribed.

It has, however, been held that the rule of uniformity applies to the tax on trades, but only to the extent that it must be equal upon all persons belonging to the class upon which it is imposed. Gatlin v. Tarboro,78 N.C. 122;…