Wayne Mercantile Co. v. Commissioners of Mount Olive
Supreme Court of North Carolina
Appeal by plaintiffs from order of Ferguson, J., at chambers, of Wayne. The facts are sufficiently stated in the opinion of the Court by Mr. Chief Justice Clark.
1Opinion of the CourtClark, C. J.
This is an action submitted without controversy to determine the validity of the following ordinance of the town of Mount Olive, levying a graduated license tax according to the amount of sales of merchants doing business in the town of Mount Olive, as follows: “On every merchant, storekeeper, or dealer in goods, wares, or merchandise, a graduated tax as follows: On annual sales, of $50,000 or over, $75; $20,-000 to $50,000, $50; $12,000 to $20,000, $25; $5,000 to $12,-000, $15; $5,000 or less, $10.”
The charter of the town of Mount Olive, Private Laws 1905, chap. 201, provides among other…
2Cases cited11 opinions
- Gatlin v. Town of TarboroSupreme Court of North Carolina · 1878
- Harshman v. Bates CountySupreme Court of the United States · 1876
- State v. . WorthSupreme Court of North Carolina · 1895
- Lacy v. . Packing Co.Supreme Court of North Carolina · 1904
- State v. . PowellSupreme Court of North Carolina · 1888
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Leonard v. MaxwellSupreme Court of North Carolina · 1939
- Bickett v. State Tax CommissionSupreme Court of North Carolina · 1919
- City of Idaho Falls v. PfostIdaho Supreme Court · 1933
- Snyder v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1940
- Nesbitt v. . Gill, Comr. of RevenueSupreme Court of North Carolina · 1947
12 more not listed; retrieve them via the Exa API.