State v. . Lee
Supreme Court of North Carolina
Criminal ACTION, tried at Fall Term, 1893, of Yancky Superior Court, before Boykin, J., and a jury. The jury returned a special verdict, upon which his Honor adjudged the defendant “ not guilty,” and the State appealed. The facts are stated in the opinion of Associate Justice Clark.
1Opinion of the Court
Clark, J.:
Whether the taxing of the occupation of selling “ clocks, stoves or ranges,” by sample, under the state of facts found by the special verdict in this case, and whether to do so would be an interference with interstate commerce, is an interesting one. There are cases which would seem to indicate that the State could lawfully collect such tax upon the facts here found to exist, if the Legislature had seen fit to impose it. Machine Co. v. Gage, 100 U. S., 676; State v. French, 109 N. C., 722. But we need not and do not pass upon that point.
The tax, for the failure to pay which the…
2Cases cited2 opinions
- MacHine Co. v. GageSupreme Court of the United States · 1880
- State v. . FrenchSupreme Court of North Carolina · 1891
3Cited by9 opinions
- Wrought Iron Range Co. v. CarverSupreme Court of North Carolina · 1896
- Upchurch v. City of LagrangeSupreme Court of Georgia · 1924
- Potts v. StateCourt of Criminal Appeals of Texas · 1903
- State v. FrankSupreme Court of North Carolina · 1902
- State v. Ninestein.Supreme Court of North Carolina · 1903
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