Belk Brothers Co. v. . Maxwell, Comr. of Revenue

Stacy, 0, J.

The intention of the lawmaking body is not difficult of discernment, albeit the language used to express it is awkward enough. Indeed, our principal concern is to ascertain whether the tax-levying provision of the statute covers every “chain store” as subsequently defined in the act. Harwood v. Maxwell, Comr. of Revenue, 213 N. C., 55, 195 S. E., 54. That the plaintiff comes within the statutory definition of a chain store seems clear, but whether the act is so drawn as to levy a chain-store license tax on the 46 “Belk” Stores having similarity of name and benefit in whole or in…