Sinclair, Owens Brown v. . State of N.C.
Supreme Court of North Carolina
This is the case of a claim against the State, presented to-the Court at the last term, under the 11th section of Article 4th of the Constitution.
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This is the case of a claim against the State, presented to-the Court at the last term, under the 11th section of Article 4th of the Constitution. The claimants, who are traders- and dealers in spirituous liquors, &c., in the City of Baltimore, and State of Maryland, allege that in June, 18G9, they paid to the sheriff of Cumberland county, in this-State, a tax of $50 for the State, under the Act of 1868-69,, chap. 108, sec. 33, which enacts as follows : “ Every nonresident, who shall sell any spirituous or malt liquors, goods, wares or merchandise, by sample or otherwise, wdiether delivered…
1Opinion of the CourtSettle, J.
We have no hesitation, following the authority of Ward v. Maryland, 12 Wallace 418, in declaring the provision of the Act of 1868-69, chap. 108, under which this tax was collected, unconstitutional.
The opinion of the Court in the case referred to is clear and explicit. We will not repeat the reasoning upon which it is founded, deeming it sufficient to say that the Act in •question imposes a tax which discriminates against traders who are non-residents, and in doing so violates the Constitution of the United States, which ordains in Art. 4, sec. 2, “ The citizens of each State shall be…
2Cited by3 opinions
- Calkins Dredging Co. v. StateSupreme Court of North Carolina · 1926
- Reeves v. . StateSupreme Court of North Carolina · 1885
- Horne v. . the StateSupreme Court of North Carolina · 1880