Person v. . Doughton

Application for writ of mandamus, heard upon demurrer, and from a judgment sustaining the demurrer, plaintiffs appeal. In this action or proceeding, plaintiffs make application for a writ ofmandamus to compel the defendant, Commissioner of Revenue of North Carolina, by order of court, to have listed for taxation, as personal property of the respective holders thereof, all shares of stock in foreign corporations held by individual shareholders and residents of this State. A demurrer was interposed in the trial court and sustained upon the ground (1) that the complaint, or petition, failed to…