Collier v. Burgin.
Supreme Court of North Carolina
ActioN by P. E. Collier & Son against Wm. McD. Burgin, Sheriff, heard by Judge W. B. Gouncill, at February Term, 1902, of the Superior Court of McDowell County. From a judgment for the defendant, the plaintiff appealed.
1Opinion of the CourtFurches, C. J.
The plaintiff is a book publishing company, residing and doing business in the State of New York. The plaintiff employed agents in this State to sell and distribute its books, and such agents were engaged in selling and distributing said books in the county of McDowell in this State. The defendant is the Sheriff of McDowell County, and, as such, it was and is his duty to collect the State, and county taxes; and the defendant being advised that the plaintiff was liable for a tax for so selling its books, made a demand upon the plaintiffs’ agent for such tax, which the plaintiffs refused to…
2Cases cited5 opinions
- Welton v. MissouriSupreme Court of the United States · 1876
- Nathan v. LouisianaSupreme Court of the United States · 1850
- Wrought Iron Range Co. v. CarverSupreme Court of North Carolina · 1896
- State v. . GorhamSupreme Court of North Carolina · 1894
- State v. Franks.Supreme Court of North Carolina · 1900