State v. Sheppard.
Supreme Court of North Carolina
INDICTMENT against A. J. Sheppard, heard by Judge Q. S. Ferguson and a jury, at the September Term, 1904, of the Superior Court of Wayne County.
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INDICTMENT against A. J. Sheppard, heard by Judge Q. S. Ferguson and a jury, at the September Term, 1904, of the Superior Court of Wayne County. The defendant was indicted for selling and unlawfully putting up lightning rods without having obtained a license as required by the Act of 1903, ch. 247, sec. 47. The sheriff testified that the defendant had not obtained a license to put up or sell lightning rods in the County of Wayne; that the defendant was requested to do so, but said b.e was “not under the law,” and that his manager was located at some point in this State. W. S. Casey testified…
1Opinion of the Court
Connor, J.,
after stating the case: The defendant is indicted for selling and putting up lightning rods without first having obtained a license, as required by sec. 47 of the Revenue Act—chap. 247, Laws 1903—which is in the following words: “On every person or company who puts up light ning rods twenty-five dollars annually for each county in which he carries on business or sells lightning rods.” It is declared by the Eevenue Act that the tax shall be “imposed for the privilege of carrying on the business or doing the act named.” The evidence tends to show that after Cole Bros, had, pursuant…
2Cases cited2 opinions
- State v. RobersonSupreme Court of North Carolina · 1904
- State v. . GorhamSupreme Court of North Carolina · 1894
3Cited by1 opinion
- State v. . LoweSupreme Court of North Carolina · 1924