State v. . Gorham
Supreme Court of North Carolina
Appeal from a Justice’s judgment, tried at Spring Term, 1894, of WilsoN Superior Court, before Bynum, /., upon the following' warrant and special verdict: Warrant. — “J. W. Crowell, being duly sworn, complains and says, that at and in said county, and in Wilson township, on or about the 1st day of September, 1893, W. C. Gorham ■did unlawfully and wilfully put up lightning-rods on the house of James E. Rountree without having paid the tax imposed by section 27, Revenue Act of…
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Appeal from a Justice’s judgment, tried at Spring Term, 1894, of WilsoN Superior Court, before Bynum, /., upon the following' warrant and special verdict: Warrant. — “J. W. Crowell, being duly sworn, complains and says, that at and in said county, and in Wilson township, on or about the 1st day of September, 1893, W. C. Gorham ■did unlawfully and wilfully put up lightning-rods on the house of James E. Rountree without having paid the tax imposed by section 27, Revenue Act of 1898, against the form‘of the statute in such case made and provided, and contrary to law and against the peace and…
1Opinion of the Court
MacRae, J.:
Section 27 of chapter 294 of the Acts of 1893, being a part of Schedule B, the taxes in which are imposed as license taxes for the privilege of carrying on business or doing the act named, is as follows: “ On every itinerant who puts up lightning-rods, $50 annually, for each county in which he carries on business.” There is nothing in the words of the statute to indicate a purpose to levy a tax in any form upon, or to ircrpose a restriction in any manner, upon citizens or inhabitants of other States from engaging in business connected with the commerce between the States, which.is…
2Cases cited6 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Brown v. HoustonSupreme Court of the United States · 1885
- McCall v. CaliforniaSupreme Court of the United States · 1890
- Ficklen v. Shelby County Taxing DistrictSupreme Court of the United States · 1892
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- State v. Sheppard.Supreme Court of North Carolina · 1906
- Range Co. v. . CampenSupreme Court of North Carolina · 1904
- Browning v. City of WaycrossCourt of Appeals of Georgia · 1912
- State v. Sheppard.Supreme Court of North Carolina · 1905
- Collier v. Burgin.Supreme Court of North Carolina · 1902