Worth v. Commissioners of Ashe County
Supreme Court of North Carolina
Civil Action tried at Fall Term, 1883, of Ashe Superior Court, before Graves, J. In this case the plaintiff, a resident of this state, asks that the-defendant commissioners and their agents be restrained from collecting taxes upon his stock held in the bank of Abingdon, a corporation formed under an act of the legislature of the state of Virginia, and doing business in that state.
Read the full summary
Civil Action tried at Fall Term, 1883, of Ashe Superior Court, before Graves, J. In this case the plaintiff, a resident of this state, asks that the-defendant commissioners and their agents be restrained from collecting taxes upon his stock held in the bank of Abingdon, a corporation formed under an act of the legislature of the state of Virginia, and doing business in that state. The plaintiff alleges that the stock of the bank is taxed in Virginia for state and county purposes there, and that the same has been placed on the tax list here, and the sheriff threatens to collect the tax. The…
1Opinion of the CourtSjiith, C. J.
The case presented by the demurrer to the plaintiff’s complaint differs in no essential particular from that before us on the defendants’ appeal between the same parties and upon the same subject matter, and decided at January term, 1880 (Worth v. Commissioners of Ashe, 82 N. C., 420). The conclusion then reached, after a careful and full examination of the authorities, and reflection, that the plaintiff’s shares of stock in the Bank of Abingdon, a corporation formed under the laws of Virginia and there doing business, were liable to taxation under the laws of this state, the power to enact…
2Cases cited2 opinions
- Redmond v. Commissioners of RutherfordSupreme Court of North Carolina · 1882
- Worth v. Commissioners of Ashe CountySupreme Court of North Carolina · 1880
3Cited by4 opinions
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- State Ex Rel. Board of Commissioners v. BlueSupreme Court of North Carolina · 1925
- North Carolina Railroad v. Commissioners of AlamanceSupreme Court of North Carolina · 1884
- Bain v. Richmond & Danville RailroadSupreme Court of North Carolina · 1890