Distributing Corp. v. . Maxwell, Comr. of Revenue

DEVIN, J., took no part in the consideration or decision of this case. Civil action to recover license tax, alleged to have been illegally collected.

The complaint alleges:

1. That on or about 1 June, 1933, the plaintiff paid to the defendant Commissioner of Revenue $1,250 annual Schedule B license tax, as assessed under the Revenue Act of 1933, for the privilege of distributing moving picture films in North Carolina, which tax is discriminatory and unlawful.

2. That said payment was made under compulsion, in that printed notice was received by plaintiff from defendant to the effect that doing…