Legal Opinion

State v. . Bell

Supreme Court of North Carolina

Decided January 5, 1867PublishedCited by 11 opinions

Misdemeanor, tried before Warren, J., at Spring Term, 1866, of the Superior Court of Carteret. The facts were, that the defendant was a merchant, doing business in the town of Beaufort, from. 1862 to 1866, and that he dealt in flour, sugar, coffee, spirituous liquors and tobacco; buying and selling these articles both before and .after the 18th of October, 1865: that in January, 1866, the sheriff of Carteret county demanded of him a statement under oath of the amount of…

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Misdemeanor, tried before Warren, J., at Spring Term, 1866, of the Superior Court of Carteret. The facts were, that the defendant was a merchant, doing business in the town of Beaufort, from. 1862 to 1866, and that he dealt in flour, sugar, coffee, spirituous liquors and tobacco; buying and selling these articles both before and .after the 18th of October, 1865: that in January, 1866, the sheriff of Carteret county demanded of him a statement under oath of the amount of taxes due from him under the ordinance of the Convention, passed the 18th of October, 1865, which he refused to give,…

1Opinion of the CourtBattle, J.

This case was argued before us at the last iterm of the court, but as the questions presented in it were found to be novel, as well as important, we deemed it proper to take time for deliberation, and to request another argument. It has accordingly been again discussed, with much zeal and ability, by the counsel on both sides, and we are-now prepared to state the reasons which have conducted us¡ to the conclusion at which we have arrived.

The indictment against the defendant is founded upon an ordinance of the Convention of 1865, which was ratified on, the 18th day of October in that year, and…

2Cases cited3 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Dobbins v. Commissioners of Erie CountySupreme Court of the United States · 1842
  3. Wheaton v. SextonSupreme Court of the United States · 1819

3Cited by11 opinions

  1. Coley v. StateSupreme Court of North Carolina · 2006
  2. Diamond Match Co. v. State Tax CommissionCourt of Appeals of Maryland · 1938
  3. Stanback v. Citizens National Bank of RaleighSupreme Court of North Carolina · 1929
  4. Coley v. StateCourt of Appeals of North Carolina · 2005
  5. Coley v. StateSupreme Court of North Carolina · 2006

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