Lenoir Drug Co. v. Town of Lenoir
Supreme Court of North Carolina
Appeal by plaintiff from Cline, J., at June Term, 1912, of Caldwell. This is a controversy submitted without action upon the following statement of facts: 1. The plaintiffs stated in the caption are partners, trading under the name and style of Lenoir Drug Company, and said copartners are residents and citizens of the county and State aforesaid. 2. Defendant town of Lenoir is a municipal corporation, created by the General Assembly of North Carolina, its charter, being…
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Appeal by plaintiff from Cline, J., at June Term, 1912, of Caldwell. This is a controversy submitted without action upon the following statement of facts: 1. The plaintiffs stated in the caption are partners, trading under the name and style of Lenoir Drug Company, and said copartners are residents and citizens of the county and State aforesaid. 2. Defendant town of Lenoir is a municipal corporation, created by the General Assembly of North Carolina, its charter, being chapter 37, Private Laws of 1909, which said charter contains certain specific powers of taxation, which will appear by…
1Opinion of the CourtAlleN, J.
It is true, as contended by the plaintiff, that the defendant derives its power to tax from legislative authority, and if it has not been conferred, it does not exist. S. v. Bean, 91 N. C., 554; Winston v. Taylor, 99 N. C., 211.
We must look, then, to the charter of the defendant (chapter 37, Private Laws 1909), and we find there that certain powers as to taxation are specifically enumerated in section 8, and it is further provided, in section 1, that the defendant, “in addition to the powers and privileges hereafter specially conferred, shall have all the power incident and usual to…
2Cases cited2 opinions
- State v. . WorthSupreme Court of North Carolina · 1895
- State v. . BeanSupreme Court of North Carolina · 1884
3Cited by7 opinions
- Snyder v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1940
- Greene v. . StadiemSupreme Court of North Carolina · 1929
- Hilton v. . HarrisSupreme Court of North Carolina · 1934
- C. D. Kenny Co. v. Town of BrevardSupreme Court of North Carolina · 1940
- IMT, Inc. v. City of LumbertonCourt of Appeals of North Carolina · 2012
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