Lord & Polk Chemical Co. v. Board of Agriculture
Supreme Court of North Carolina
Civil ACTION tried upon complaint and demurrer at April Term, 1892, of Franklin Superior Court, Bryan, J., presiding. The plaintiff alleged that in the year 1888 it paid, under protest, to the Board of Agriculture the sum of one thousand dollars, the license tax imposed upon dealers in fertilizers under the Act of 1877, for the years 1888 and 1889, and that they had demanded a repayment, which was refused.
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Civil ACTION tried upon complaint and demurrer at April Term, 1892, of Franklin Superior Court, Bryan, J., presiding. The plaintiff alleged that in the year 1888 it paid, under protest, to the Board of Agriculture the sum of one thousand dollars, the license tax imposed upon dealers in fertilizers under the Act of 1877, for the years 1888 and 1889, and that they had demanded a repayment, which was refused. Thereupon this action was instituted against the Commissioner of Agriculture, the Board of Agriculture and the State Treasurer, to recover back the sums with interest. The defendants…
1Opinion of the Court
Clark, J.:
The demurrer was properly sustained. The Board of Agriculture is a department of the State government. Cons., Art. Ill, § 17, and Art. IX, § 14; The Code, § 2184 et seq.; Acts 1889, ch. 431; Acts 1891, chs. and 9555. This tax was collected as a license tax and was receipted for by the State Treasurer as such. The action being against a department of the State government, the State Treasurer and the State Commissioner of Agriculture, to recover this money, is, in effect, an action against the State, and cannot be maintained without the consent of the State. If the subject ever…
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