Legal Opinion

State v. . French

Supreme Court of North Carolina

Decided September 5, 1891Published

This was a criminal action, begun before a Justice of the Peace and carried thence by appeal to the Criminal Court of New Hanover, where it was tried before Meares, J., at July Term, 1891. The jury returned the following special verdict: “During the six months endiug on the 30th day of June, in the year of our Lord one thousand eight hundred and ninety-one, the defendants, William A. French and George R. French, were merchants residing in the city of Wilmington, in the…

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This was a criminal action, begun before a Justice of the Peace and carried thence by appeal to the Criminal Court of New Hanover, where it was tried before Meares, J., at July Term, 1891. The jury returned the following special verdict: “During the six months endiug on the 30th day of June, in the year of our Lord one thousand eight hundred and ninety-one, the defendants, William A. French and George R. French, were merchants residing in the city of Wilmington, in the county of New Hanover and State of North Carolina, and as co-partners in trade were engaged in the business of buying and…

1Opinion of the Court

Clark, J.:

By the Act to Raise Revenue (Laws of 1891, ch. 323, § 22), it is enacted as follows: “Every merchant, jeweler, grocer, druggist, or other dealer, who shall buy and sell goods, wares and merchandise of whatever name or descrip*724tion, not specially taxed elsewhere in this act, shall, in addition to his advalorem tax upon his stock, pay as a license tax one-tenth of one per centum on the total amount of his purchases in or out of the State (except purchases of farm products from the producer) for cash or credit, whether such persons herein mentioned shall purchase as principal or through…

2Cases cited9 opinions

  1. Leisy v. HardinSupreme Court of the United States · 1890
  2. Brown v. HoustonSupreme Court of the United States · 1885
  3. Leloup v. Port of MobileSupreme Court of the United States · 1888
  4. Home Insurance v. New York StateSupreme Court of the United States · 1890
  5. Woodruff v. ParhamSupreme Court of the United States · 1869

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