State v. . Irvin
Supreme Court of North Carolina
CeimiNAI. Action for violating town ordinance of Kinston, heaa*d on appeal from the Mayor’s Court, before Bryan, J., at November Term, 1899, of the Superior Court of Lenoir County. The defendant was charged with violating the town ordinance : “Each tobacco buyer shall pay an annual tax of $10 in advance.”
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CeimiNAI. Action for violating town ordinance of Kinston, heaa*d on appeal from the Mayor’s Court, before Bryan, J., at November Term, 1899, of the Superior Court of Lenoir County. The defendant was charged with violating the town ordinance : “Each tobacco buyer shall pay an annual tax of $10 in advance.” His Honor held that the ordinance was valid, and its violation a misdemeanor under the statute, and the jury having found the defendant guilty, he was fined $1, and appealed.
1Opinion of the CourtMontgomery, J.
This was a criminal action, tried in the Superior Court of Lenoir County on appeal from judgment of Mayor’s Court of the town of Kinston. The defendant was charged with the violation of an ordinance passed by the Board of Aldermen of Kinston, in which ordinance there was laid a privilege tax of $10 upon the defendant as a buyer of tobacco in the town. In the ordinance there was no specific fine or penalty imposed for its violation, but before the passage of the ordinance levying the tax another ordinance had been passed by the Board, which is in the following words: “That the violation of any…
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