Norfolk & Western Railway Co. v. Sims
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP NORTH CAROLINA. This was a controversy between the sheriff of Person County, North Carolina, on the one part, and the Railway Company and Mrs. O. L. Satterfield on the other, which might have been the subject of a civil action, and which the parties agreed’to submit, under the code of North Carolina, to the judge of the Superior Court upon the following facts, and upon the question of the liability of the defendants for a license…
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ERROR TO THE SUPREME COURT OP THE STATE OP NORTH CAROLINA. This was a controversy between the sheriff of Person County, North Carolina, on the one part, and the Railway Company and Mrs. O. L. Satterfield on the other, which might have been the subject of a civil action, and which the parties agreed’to submit, under the code of North Carolina, to the judge of the Superior Court upon the following facts, and upon the question of the liability of the defendants for a license tax under section 52 of “An act to raise revenue,” ratified March 15, líJOl. Laws of 1901, p. 116. The material part of…
1Opinion of the CourtJustice Browk
To the ordinary mind it seems a somewhat startling proposi-: tion that a manufacturing corporation, located and doing its main business in a distant city, having no manufactory in North Carolina, no stock in trade, no place for the sale of its goods there, and no agent authorized to sell them, can' be compelled to take out a license required of all those “engaged in the business of selling,” from the mere fact that it had done what hundreds of others, were doing daily — sent a single mar-chine there upon a written order of a customer and under an ordinary C. O. D. ■ consignment. If this may…
2Cases cited13 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Welton v. MissouriSupreme Court of the United States · 1876
- Crutcher v. KentuckySupreme Court of the United States · 1891
- O'Neil v. VermontSupreme Court of the United States · 1892
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3Cited by57 opinions
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- Kehrer v. StewartSupreme Court of the United States · 1905
- Delamater v. South DakotaSupreme Court of the United States · 1907
- American Express Co. v. IowaSupreme Court of the United States · 1905
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