Legal Opinion

Bickett v. State Tax Commission

Supreme Court of North Carolina

Decided May 21, 1919Published

Appeal by defendants from Allen, J., at chambers in Raleigh, 22 April, 1919. ' This is an action for a mandamus instituted by the Governor of the State, the State Board of Agriculture, and the State warehouse superintendent, against the members of tbe State Tax Commission to require them to provide and enforce the machinery for the collection of the tax provided by an act of the General Assembly of 1919, entitled “An act to provide improved marketing facilities for cotton,”…

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Appeal by defendants from Allen, J., at chambers in Raleigh, 22 April, 1919. ' This is an action for a mandamus instituted by the Governor of the State, the State Board of Agriculture, and the State warehouse superintendent, against the members of tbe State Tax Commission to require them to provide and enforce the machinery for the collection of the tax provided by an act of the General Assembly of 1919, entitled “An act to provide improved marketing facilities for cotton,” being chapter 168, Laws 1919. At the hearing before Allen, J., at chambers in Raleigh, 22 April, 1919, the “State…

1Opinion of the CourtClark, C. J.

The defendants having failed and refused to execute the statute this action was properly brought by the Governor. Russell v. Ayer, 120 N. C., 185; Rev., 528. Section 2 of this statute provides that it shall be administered by the State Board of Agriculture through the State Warehouse Superintendent, and they have been made parties plaintiff. They are proper, if not necessary, parties. County Board v. State Board, 106 N. C., 81; R. R. v. Treasurer, 68 N. C., 502. The “Farmers Union” of North Carolina, representing a large number of the farmers of the State, largely interested in'the enactment…

2Cases cited26 opinions

  1. Ogden v. SaundersSupreme Court of the United States · 1827
  2. Atchison, Topeka & Santa Fé Railroad v. MatthewsSupreme Court of the United States · 1899
  3. Armour Packing Co. v. LacySupreme Court of the United States · 1906
  4. Gatlin v. Town of TarboroSupreme Court of North Carolina · 1878
  5. Lowery v. School Trustees.Supreme Court of North Carolina · 1905

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