Blackwell v. City of Gastonia
Supreme Court of North Carolina
Appeal by plaintiff from Bryson, J., at the December Term, 1920, of GaSTON. This is an action instituted in the justice’s court on 16 August, 1920, to recover the sum of $24 paid by him to the city of Gastonia as a license tax imposed by said city for the business of operating one automobile for hire in said city, for the fiscal year beginning 1 June, 1919, to 1 June, 1920. The amount of tax collected was $25, of which the plaintiff now seeks to recover $24, claiming that…
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Appeal by plaintiff from Bryson, J., at the December Term, 1920, of GaSTON. This is an action instituted in the justice’s court on 16 August, 1920, to recover the sum of $24 paid by him to the city of Gastonia as a license tax imposed by said city for the business of operating one automobile for hire in said city, for the fiscal year beginning 1 June, 1919, to 1 June, 1920. The amount of tax collected was $25, of which the plaintiff now seeks to recover $24, claiming that said city had no authority to impose a tax of more than $1. It is admitted that the city of Gastonia is a municipal…
1Opinion of the CourtAlleN, J.
Tbis action bad been brought because of tbe decision in S. v. Fink, 179 N. C., 712, in wbicb it was beld tbat municipal corporations did not bave authority, under tbe statute then in force, to charge a license tax on motor vehicles greater than $1, and under tbat decision tbe tax of $25 paid by tbe plaintiff was illegal, but it does not follow necessarily tbat tbe plaintiff can maintain tbis action to recover tbe tax so paid. Taxation being essential to tbe maintenance and administration of government, the courts are slow to admit claims wbicb binder tbe collection of taxes or deprive tbe…
2Cases cited3 opinions
- Richmond v. Town of ReidsvilleSupreme Court of North Carolina · 1891
- Teeter v. Wallace.Supreme Court of North Carolina · 1905
- State v. . FinkSupreme Court of North Carolina · 1920
3Cited by11 opinions
- Henrietta Mills v. Rutherford CountySupreme Court of the United States · 1930
- Power Co. v. . Clay CountySupreme Court of North Carolina · 1938
- Kirkpatrick v. CurrieSupreme Court of North Carolina · 1959
- Henrietta Mills v. Rutherford Co.Supreme Court of the United States · 1930
- Bunn v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1930
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