Rosenbaum v. City of Newbern
Supreme Court of North Carolina
Civil action, begun in OraveN County by the plaintiff, against the City ofNewbern, to enjoin defendant from Collecting taxes imposed by ordinance on plaintiff’s business and for damages. A restraining order was granted by Molver, J., upon the motion of plaintiff, the complaint being used as affidavit. The defendant tiled answer and the matter was heard before Starbuch, J., at Chambers, at Durham, on the 12th ¡September, 1895, by consent.
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Civil action, begun in OraveN County by the plaintiff, against the City ofNewbern, to enjoin defendant from Collecting taxes imposed by ordinance on plaintiff’s business and for damages. A restraining order was granted by Molver, J., upon the motion of plaintiff, the complaint being used as affidavit. The defendant tiled answer and the matter was heard before Starbuch, J., at Chambers, at Durham, on the 12th ¡September, 1895, by consent. The restraining order was dissolved and plaintiff appealed. The complaint after alleging plaintiff’s residence and occupation as merchant in Newbern, engaged…
1Opinion of the Court
Avery, J.:
Where a municipality is clothed with the power to impose a tax upon persons engaged in mercantile business, the authority is subject to the fundamental restriction that it shall not be so exercised as to discriminate between persons of the same class. State railroad tax cases, 92 U. S., 575. “It is unquestionably however in the discretion of the taxing power to graduate the tax, according to the extent of the business so taxed, or to impose a single tax upon the occupation without regard to its extent. ” ' State v. Powell, 100 N. C., 525.
But the law of uniformity does not prohibit…
2Cases cited8 opinions
- Mugler v. KansasSupreme Court of the United States · 1887
- Taylor v. SecorSupreme Court of the United States · 1876
- State v. . MooreSupreme Court of North Carolina · 1889
- Gatlin v. Town of TarboroSupreme Court of North Carolina · 1878
- State v. . TenantSupreme Court of North Carolina · 1892
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3Cited by10 opinions
- Moffitt v. . AshevilleSupreme Court of North Carolina · 1889
- H. H. Kohlsaat & Co. v. O'ConnellIllinois Supreme Court · 1912
- Brodhead v. BorthwickHawaii Supreme Court · 1946
- Britt v. CookTennessee Supreme Court · 1928
- Deadwood, Inc. v. North Carolina Department of RevenueSupreme Court of North Carolina · 2002
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