Smith v. Wilkins
Supreme Court of North Carolina
Appeal by plaintiff from Webb, J., at July Term, ,1913, of’ CLEVELAND. This is a controversy without action, submitted on an agreed statement of facts, and involving the validity of the peddlers’ license statute, section 44 of the Eevenue Act, chapter 201, Public Laws 1913. The plaintiff paid the tax under protest, and has brought this action, against the sheriff to recover the amount paid.
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Appeal by plaintiff from Webb, J., at July Term, ,1913, of’ CLEVELAND. This is a controversy without action, submitted on an agreed statement of facts, and involving the validity of the peddlers’ license statute, section 44 of the Eevenue Act, chapter 201, Public Laws 1913. The plaintiff paid the tax under protest, and has brought this action, against the sheriff to recover the amount paid. The statement of facts shows that the plaintiff is engaged in Cleveland County in the business of selling proprietary medicines manufactured by the ~W. T. Eawleigh Medical Company, of Freeport, Ill. The…
1Opinion of the CourtAlleN, J.
In S. v. Worth, 116 N. C., 1010, tbe Court defines tb© term “trades” as including “any employment or business embarked in for gain or profit,” and while tbe Constitution, Art. V, sec. 3, is mandatory upon tbe General Assembly , to levy a tax upon.all properly and by a uniform rule, tbe authority to tax trades is permissive only, and no rule as to tbe method is prescribed.
It has, however, been held that tbe rule of uniformity applies to tbe tax on trades, but only to tbe extent that it must be equal upon all persons belonging to tbe class upon which it is imposed. Gatlin v. Tarboro, 78 N. C.,…
2Cases cited23 opinions
- Gundling v. ChicagoSupreme Court of the United States · 1900
- Atchison, Topeka & Santa Fé Railroad v. MatthewsSupreme Court of the United States · 1899
- Supervisors v. StanleySupreme Court of the United States · 1882
- Railroad Companies v. SchutteSupreme Court of the United States · 1881
- May v. New OrleansSupreme Court of the United States · 1900
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3Cited by15 opinions
- Atlantic Coast Line Railroad Co. v. DaughtonSupreme Court of the United States · 1923
- State v. TranthamSupreme Court of North Carolina · 1949
- State v. McGeeSupreme Court of North Carolina · 1953
- State v. TowerySupreme Court of North Carolina · 1954
- Belk Brothers Co. v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1939
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