City of Wilmington v. Atkinson
Supreme Court of North Carolina
.. PROCEEDING heard at Rail Term, 1882, of New Hanover Superior Court, before MacRae, J. The proceeding is against the defendants and several others, doing business as insurance agents in the city of Wilmington. The city ordinance imposes a license tax for the privilege of carrying on such business within its corporate limits.
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.. PROCEEDING heard at Rail Term, 1882, of New Hanover Superior Court, before MacRae, J. The proceeding is against the defendants and several others, doing business as insurance agents in the city of Wilmington. The city ordinance imposes a license tax for the privilege of carrying on such business within its corporate limits. The defendants were duly licensed under the provisions of the insurance law of the state, and it is the object of this proceeding to ascertain whether they are liable to a city tax.- The court below held in favor of the defendants, and the plaintiff appealed.
1Opinion of the CourtSmith, J.
It is impossible, without utterly disregarding the forms and proprieties of judicial procedure, to entertain an appeal and pass on the error assigned upon such a record as is before us.
It appears upon a statement of facts, out of which arises the controversy to be settled, declared, by the justice assuming jurisdiction and rendering judgment, to have been agreed on between the parties, but supported by no other authentication, that he proceeded to hear and decide a claim of the plaintiff against five separate and independent insurance agencies, for taxes against each, while there is no…
2Cases cited2 opinions
- Henry J. Heryey & Co. v. EdmundsSupreme Court of North Carolina · 1873
- Grant v. . NewsomSupreme Court of North Carolina · 1879
3Cited by1 opinion
- Jones v. . HoggardSupreme Court of North Carolina · 1890