City of Winston v. City of Salem
Supreme Court of North Carolina
Action by the City of Winston against the City of Salem, heard, by Judge Thos. J. Shaw, at September Term, 1902, of the Superior Court of Forsyth: County. From a judgment for the plaintiff, the defendant appealed.
1Opinion of the CourtClark, J.
The Reynolds Tobacco Company (a corporation) and Hanes & Co. (a partnership), are tobacco manufacturers, each haying its principal office and factory building in Winston, and each using warehouses just across the street in Salem (the towns being divided only by a street), in which they temporarily store leaf tobacco, as bought front lime to- time, until it is removed to the factory in Winston for manufacture. The question is, whether the leaf tobacco thus stored on 1 June, 1900, was taxable in Winston or Salem. The said parties have paid the taxes thereon in Winston, under an agreement that…
2Cases cited1 opinion
- Middletown Ferry Co. v. Town of MiddletownSupreme Court of Connecticut · 1873
3Cited by3 opinions
- Teagan Transportation Co. v. Board of AssessorsMichigan Supreme Court · 1905
- Planters Bank & Trust Co. v. Town of LumbertonSupreme Court of North Carolina · 1920
- Menzel v. Hinton.Supreme Court of North Carolina · 1903