Winston v. Beeson.
Supreme Court of North Carolina
ActioN by the City of Winston against E. E. Beeson, heard by Judge IF. B. Allen, at February Term, 1904, of the Superior Court of Eoestth County.
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ActioN by the City of Winston against E. E. Beeson, heard by Judge IF. B. Allen, at February Term, 1904, of the Superior Court of Eoestth County. The defendant, The Sperry & Hutchinson Company, was tried in the Superior Court upon appeal from the mayor of Winston, who fined them $20 for issuing and selling to merchants what are known as trading stamps without obtaining a license so to do, contrary to the provisions of an ordinance of that city forbidding the sale of such stamps to merchants or manufacturers, or the use of the same by the latter, without having paid the license tax of fifty…
1Opinion of the Court
Walker, J.,
after stating the case. It is provided by section 3800 of The Code that cities and towns may levy taxes for municipal purposes on all persons, privileges and subjects within the corporate limits, which are liable to taxation for State and county purposes. By the Revenue Act of 1903, chapter 247, sections 51 and 76, a license tax of twenty dollars is impofeed “on any gift enterprise or any person or establishment offering any article for sale and proposing to present a purchaser with a gift or prize as an inducement to purchase,” and a license tax of fifty dollars in each county…
2Cases cited10 opinions
- People v. . GillsonNew York Court of Appeals · 1888
- Long v. StateCourt of Appeals of Maryland · 1891
- Ex Parte McKennaCalifornia Supreme Court · 1899
- State v. . BeanSupreme Court of North Carolina · 1884
- Commonwealth v. SissonMassachusetts Supreme Judicial Court · 1901
5 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Matter of GregorySupreme Court of the United States · 1911
- Sperry & Hutchinson Co. v. Director of the Division on the Necessaries of LifeMassachusetts Supreme Judicial Court · 1940
- Ex Parte DrexelCalifornia Supreme Court · 1905
- Hewin v. City of AtlantaSupreme Court of Georgia · 1905
- O'Keeffe v. City of SomervilleMassachusetts Supreme Judicial Court · 1906
33 more not listed; retrieve them via the Exa API.