Person v. Doughton

In this action or proceeding, plaintiffs make application for a writ of mandamus to compel the defendant, Commissioner of Eevenue of North Carolina, by order of court, to have listed for taxation, as personal property of the respective holders thereof, all shares of stock in foreign corporations held by individual shareholders and residents of this State. A demurrer was interposed in the trial court and sustained upon the ground (1) that the complaint, or petition, failed to state facts sufficient to - constitute a cause of action, and (2) that the court had no jurisdiction or authority to…