Latta v. . Williams
Supreme Court of North Carolina
Civil Action, commenced before a justice of the peace and tried on appeal at January Special Term, 1882, of Meck-lenburg Superior Court, before Bennett, J. The following are the facts agreed upon : On the 15th day of September, 1878, the plaintiff procured from the treasurer of the state license under the provisions of section 24, schedule “B,” of an act to raise revenue, ratified March 10th, 1877. After the license had been taken out, and while tho same was in full force,…
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Civil Action, commenced before a justice of the peace and tried on appeal at January Special Term, 1882, of Meck-lenburg Superior Court, before Bennett, J. The following are the facts agreed upon : On the 15th day of September, 1878, the plaintiff procured from the treasurer of the state license under the provisions of section 24, schedule “B,” of an act to raise revenue, ratified March 10th, 1877. After the license had been taken out, and while tho same was in full force, the town of Davidson College was incorporated by act of assembly, ratified the 11th da}’' of February, 1878, the fifth…
1Opinion of the CourtAshe, J.
Section 24 of Schedule “ B ” of the revenue act, ratified the 10th day of March, 1877, under which the plaintiff claims exemption from the tax in question, provided : “ That every person acting as a drummer in his own behalf, or as agent for any other person, who shall sell, or attempt to sell goods, wares or merchandise not of his own manufacture, or any spirituous, vinous or malt liquors with or without samples, except agricultural implements or fruit trees and seeds of all kinds intended for the improvement of agriculture, shall, before soliciting orders or making any such sale, obtain a…
2Cases cited2 opinions
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- Dixon v. . CokeSupreme Court of North Carolina · 1877
3Cited by9 opinions
- Winston v. Beeson.Supreme Court of North Carolina · 1904
- Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
- C. D. Kenny Co. v. Town of BrevardSupreme Court of North Carolina · 1940
- F. S. Royster Guano Co. v. TarboroSupreme Court of North Carolina · 1900
- Plymouth v. Cooper.Supreme Court of North Carolina · 1904
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