Lehman v. . Grantham
Supreme Court of North Carolina
APPLICATION for an Injunction heard at Chambers on the 21st of November, 1877, before JEure, J. The plaintiff was a wholesale liquor dealer in Goldsboro, and the defendant, the Sheriff of Wayne County.
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APPLICATION for an Injunction heard at Chambers on the 21st of November, 1877, before JEure, J. The plaintiff was a wholesale liquor dealer in Goldsboro, and the defendant, the Sheriff of Wayne County. The purpose of this proceeding was to restrain the Sheriff “from collecting a certain tax which appeared upon the list delivered to the Sheriff by the Register of Deeds of said County to whom the plaintiff wms required by law to render a statement of the amount of his purchases for taxation. The statute provides that “every dealer in spirituous or vinous liquors, porter, lager beer, or other…
1Opinion of the CourtReade, J.
Hnder the United States Revenue Laws, no spirituous liquors can go out of the hands of the manufacturer into the hands of a purchaser for use or sale, without being stamped with the United States revenue stamp. By the Revenue Law of 1877 for this State, a dealer in spirituous liquors is taxed upon the amount of his purchases. The plaintiff, a merchant in Goldsboro, North Carolina, purchased spirituous liquors in the State of Ohio of the manufacturer and brought them to Goldsboro ; and proposed to give in his purchases of the spirituous liquors for taxation at what they cost him, less the cost…
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