Lewis v. . Dugar
Supreme Court of North Carolina
Civil Action, tried at Spring Term, 1884, of Halifax Superior Court, before Avery, J. This action, in which the state was joined as plaintiff, was begun before a justice of the peace, to recover from the defendant the penalty of $200, imposed by the statute, (ch. 136, § 28, of the acts of 1883) on “ drummers,” for selling goods by the wholesale without first having paid to the treasurer a tax of $100, and obtained a license authorizing him to so sell, &c.
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Civil Action, tried at Spring Term, 1884, of Halifax Superior Court, before Avery, J. This action, in which the state was joined as plaintiff, was begun before a justice of the peace, to recover from the defendant the penalty of $200, imposed by the statute, (ch. 136, § 28, of the acts of 1883) on “ drummers,” for selling goods by the wholesale without first having paid to the treasurer a tax of $100, and obtained a license authorizing him to so sell, &c. The section of the statute cited, among other things, requires that every person acting as a “drummer” in his own behalf, or for another…
1Opinion of the Court
Merrimon, J.,
after stating the above. At first we were strongly inclined to think that the principals of the defendant having paid the taxes Required, and the license having been granted and mailed to the defendant at En-field, before he sold the goods, he had not incurred the penalty prescribed. But upon more matured reflection, we are satisfied that such a construction of the statute would not effectuate the legislative intent.
The language of the statute is, that “ any person violating the provisions of this paragraph,” &c. Now, one of its provisions is, that “the license issued under this…
2Cited by3 opinions
- State v. . SmithSupreme Court of North Carolina · 1885
- State v. . MorrisonSupreme Court of North Carolina · 1900
- McGee v. FrohmanSupreme Court of North Carolina · 1934