Albertson v. . Wallace
Supreme Court of North Carolina
INJUNCTION beard at Fall Term, 1878, of Duplin Superior Court, before McKoy, J. The action in which the injunction, was obtained was commenced by the plaintiff against the defendant to test the legality of sections ten and twelve of schedule B, chapter 158, of the acts of' 1876-77. The plaintiff obtained a restraining order preventing the sale of certain personal property levied on by defendant as sheriff of Duplin county for the satisfaction of a tax assessed by the…
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INJUNCTION beard at Fall Term, 1878, of Duplin Superior Court, before McKoy, J. The action in which the injunction, was obtained was commenced by the plaintiff against the defendant to test the legality of sections ten and twelve of schedule B, chapter 158, of the acts of' 1876-77. The plaintiff obtained a restraining order preventing the sale of certain personal property levied on by defendant as sheriff of Duplin county for the satisfaction of a tax assessed by the register of deeds against the plaintiff. It appeared that plaintiff was a grocery merchant and retail dealer in spirituous…
1Opinion of the CourtSmith, C. J.
The appeal brings before us for consideration the interpretation of the tenth and twelfth sections of schedule B of the revenue law of March 10th, 1877 (Acts of 1876-77, ch. 156), and their consistency with the constitutions of the United States and of this state.
The plaintiff is a grocer, dealing in spirituous liquors and other merchandise, incidental to his business, and is charged with a tax of $8.80, being five per cent, on the amount of his purchases of spirituous liquors for the six months preceding July 1st, 1877, for the state, and a like sum for county purposes. These liquors were…
2Cases cited1 opinion
- Welton v. MissouriSupreme Court of the United States · 1876
3Cited by11 opinions
- State v. . StevensonSupreme Court of North Carolina · 1891
- Smith v. . WilkinsSupreme Court of North Carolina · 1913
- Nesbitt v. . Gill, Comr. of RevenueSupreme Court of North Carolina · 1947
- Smith v. WilkinsSupreme Court of North Carolina · 1913
- In Re Will of ThorpSupreme Court of North Carolina · 1909
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