Armour Packing Co. v. Lacy
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NORTH CAROLINA. This was “a controversy without action,” submitted in accordance with the laws of North Carolina in that behalf, in the Superior Court of Buncombe County, that State, in which B. R. Lacy, Treasurer of North Carolina, was plaintiff, .and Armour •Packing Company was defendant.
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ERROR TO THE SUPREME COURT OF THE STATE OF NORTH CAROLINA. This was “a controversy without action,” submitted in accordance with the laws of North Carolina in that behalf, in the Superior Court of Buncombe County, that State, in which B. R. Lacy, Treasurer of North Carolina, was plaintiff, .and Armour •Packing Company was defendant. By the revenue law of North Carolina of March 9, 1903, Public Laws, N. Car., p. 323, c. 247, it is provided in Schedule B: “Sec. 26. Defining taxes under this schedule. Taxes in. this schedule shall be imposed as license tax for the privilege of carrying' on…
1Opinion of the CourtChief Justice Fuller
The Supreme Court of North Carolina stated the contentions of the Armour Packing Company thus:
“1. That it is not engaged in doing a packing-house business in this State; ... 2. That the tax is an interference with interstate commerce;' 3. That the tax contravenes section three of article V of the constitution of North Carolina, which requires that taxation be 'by uniform rules;’ 4. That the tax is forbidden by the Fourteenth Amendment to the Constitution of the United States; 5. That -singling out ‘meat packing houses ’ is arbitrary or class legislation, and prohibited by both State and…
2Cases cited9 opinions
- Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
- W. W. Cargill Co. v. MinnesotaSupreme Court of the United States · 1901
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- Osborne v. FloridaSupreme Court of the United States · 1897
- Cable v. United States Life InsuranceSupreme Court of the United States · 1903
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- Quong Wing v. KirkendallSupreme Court of the United States · 1912
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