Board of Commissioners v. Taylor
Supreme Court of North Carolina
Municipal Corporations— Taxation — Penalty— Ordinance. This action was originally commenced before the Mayor of the.town of Winston by a warrant issued upon complaint against the defendants for violating an ordinance of the town relating to taxes, and carried' by appeal to the Superior Court of Forsyth County, wherein it was tried before McRae, J., at October Term, 1886. Upon the trial, and upon the plea of not guilty, the jury returned a special verdict in these words: “…
Read the full summary
Municipal Corporations— Taxation — Penalty— Ordinance. This action was originally commenced before the Mayor of the.town of Winston by a warrant issued upon complaint against the defendants for violating an ordinance of the town relating to taxes, and carried' by appeal to the Superior Court of Forsyth County, wherein it was tried before McRae, J., at October Term, 1886. Upon the trial, and upon the plea of not guilty, the jury returned a special verdict in these words: “ The defendants compose the firm of W. B. Taylor & Bro., who are, and were, at the time the warrant was issued, tobacco…
1Opinion of the Court
Davis, J.,
(after stating the case). We think there can be no doubt as to the validity of the provision in the charter of the town of Winston which authorizes the Commissioners “ to levy and collect annually a privilege or license tax on all trades,” &c., mentioned in the charter. Wilmington v. Macks, 86 N. C., 88; Holland v. Isler, 77 N. C., 1.
It is also clear that the authorities of the town can impose no taxes except as authorized by its charter. Commissioners v. Means, 7 Ired., 406; Pullen v. Commissioners, 68 N. C., 451; State v. Bean, 91 N. C., 554.
The counsel for the defendants insists…
2Cases cited6 opinions
- State v. . BeanSupreme Court of North Carolina · 1884
- Buie v. Commissioners of FayettevilleSupreme Court of North Carolina · 1878
- City of Wilmington v. MacKsSupreme Court of North Carolina · 1882
- Holland v. . IslerSupreme Court of North Carolina · 1877
- Pullen v. Board of CommissionersSupreme Court of North Carolina · 1873
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Winston v. Beeson.Supreme Court of North Carolina · 1904
- Bickett v. State Tax CommissionSupreme Court of North Carolina · 1919
- Redmond v. Commissioners of the Town of TarboroSupreme Court of North Carolina · 1890
- Wayne Mercantile Co. v. Commissioners of Mount OliveSupreme Court of North Carolina · 1912
- Texarkana v. James & Mayo Realty Co.Supreme Court of Arkansas · 1933
7 more not listed; retrieve them via the Exa API.