Hilton v. . Harris

This is an action brought by plaintiffs against defendant to recover an alleged illegal or invalid tax paid under protest. The plaintiffs complied with the requirement of the statute, C. S., 7979. R. R. v. Commissioners, 188 N. C., 265 (266); Loose-Wiles Biscuit Co. v. Sanford, 200 N. C., 467 (469).

The questions involved are: (1) Has the city of Concord authority to levy a privilege tax on “Bakeries, operating or delivering in the city?” ¥e think so.(2) If so, can the tax be collected from a bakery located outside the limits of said city which delivers its products, collects money for same,…