Range Co. v. . Campen
Supreme Court of North Carolina
ActioN by the Wrought Iron Range Company against A. B. Campen, heard by Judge Frederick Moore, at New Bern, N. 0., December 2, 1903. This action was brought to restrain the collection of a license tax and to recover the property levied upon and seized by the sheriff to enforce the payment of it. The case was heard upon the complaint treated as a case agreed, the facts alleged therein being admitted.
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ActioN by the Wrought Iron Range Company against A. B. Campen, heard by Judge Frederick Moore, at New Bern, N. 0., December 2, 1903. This action was brought to restrain the collection of a license tax and to recover the property levied upon and seized by the sheriff to enforce the payment of it. The case was heard upon the complaint treated as a case agreed, the facts alleged therein being admitted. The complaint is as follows : The plaintiff complains of the defendant and alleges: 1. That the Wrought Iron Range Company, the plaintiff in this case, is a corporation duly organized and created…
1Opinion of the Court
Walker, J.,
after stating tbe ease. Tbis appeal presents for onr consideration tbe question whether tbe imposition of a license tax required of tbe plaintiff under section 36 of tbe Revenue Act (Acts 1903, chapter 247) is a valid exercise of tbe taxing power of tbe State with reference to tbe plaintiff’s particular business as described in tbe case agreed, and tbe decision of that question depends upon whether the exaction of tbe license tax, as a prerequisite to' tbe exercise of tbe right to sell its ranges in tbis State, is a regulation of interstate trade or an interference with its free…
2Cases cited23 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Leisy v. HardinSupreme Court of the United States · 1890
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Bowman v. Chicago & Northwestern Railway Co.Supreme Court of the United States · 1888
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3Cited by4 opinions
- S. v. . FisherSupreme Court of North Carolina · 1913
- State v. Trotman.Supreme Court of North Carolina · 1906
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