Lacy v. . Packing Co.
Supreme Court of North Carolina
ActioN by B. R. Lacy, State Treasurer, against the Armour Packing Company, heard by Judge F. B. Jones} at September Term, 1903, of the Superior Court of BuNcombe County.
1Opinion of the CourtClark, C. J.
This action calls in question the constitutionality of section 56, chapter 241 Laws 1903, which chapter provides in Schedule B as oiie of the license taxes “for carrying on business” (section 26) the following: “Section 56. Packing houses. Upon every meat packing house doing business in this State one hundred dollars for each county in which said business is carried on.” Prom the facts agreed it appears that the defendant was incorporated in New Jersey but has its principal office and place of business in Kansas; that it has property in this State; that a meat packing house is a place where…
2Cases cited13 opinions
- Dow v. BeidelmanSupreme Court of the United States · 1888
- Peik v. Chicago & North-Western Railway Co.Supreme Court of the United States · 1877
- Osborne v. FloridaSupreme Court of the United States · 1897
- Western Union Telegraph Co. v. IndianaSupreme Court of the United States · 1897
- Cincinnati, New Orleans & Texas Pacific Railroad v. CommonwealthSupreme Court of the United States · 1885
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3Cited by27 opinions
- Atlantic Coast Line Railroad Co. v. DaughtonSupreme Court of the United States · 1923
- Leonard v. MaxwellSupreme Court of North Carolina · 1939
- Hale v. County Treasurer of Mineral Co.Montana Supreme Court · 1928
- Bickett v. State Tax CommissionSupreme Court of North Carolina · 1919
- Caldwell Land & Lumber Co. v. SmithSupreme Court of North Carolina · 1909
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