Holland v. Isler
| Decision Date | 30 June 1877 |
| Citation | 77 N.C. 1 |
| Court | North Carolina Supreme Court |
| Parties | A. P. HOLLAND and others v. S. W. ISLER and others. |
CONTROVERSY, submitted without action under C. C. P. § 315, and heard at Fall Term, 1876, of WAYNE Superior Court, before Seymour, J.
The plaintiffs are the Mayor, Commissioners and Tax-Collector of the Town of Goldsboro.
The defendants are lawyers and physicians residing in said Town, and resisted the payment of a monthly tax assessed by the plaintiffs under the power granted in the charter of said Town.
His Honor held that plaintiffs had a right to impose and collect the said tax. Judgment. Appeal by defendants.
Mr. W. N. H. Smith, for plaintiffs .
Mr. S. W. Isler, for defendants .
The Constitution provides that “the General Assembly may tax trades, professions, &c.,” Art. V. § 3. The General Assembly has authorized the Town of Goldsboro “to lay and collect a monthly tax on lawyers, physicians &c.,” Private Laws, 1866.
The defendants are lawyers and physicians in the Town of Goldsboro, and the Town has laid a tax upon them which they refuse to pay. This would seem to make a clear case against the defendants.
There is no error.
Judgment affirmed.
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State v. Doran
...Savannah v. Hines, 53 Ga. 616; City of Girard v. Bissell, 45 Kan. 66, 25 Pac. 232; Steiner v. Liggett, 67 Kan. 822, 72 Pac. 577; Holland v. Isler, 77 N.C. 1. Licensed medical practitioners are divided by this act into two classes, the basis of the classification being the mode in which the ......
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State v. Dannenberg
...under its charter has power to impose a license tax upon those who engage in it. State v. Irwin, 126 N.C. 992, 35 S.E. 430; Holland v. Isler, 77 N.C. 1. 2. the ordinance discriminative? It is contended that the ordinance in question discriminates between persons of the same class, and makes......
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State v. Doran
... ... of Savannah v. Hines, 53 Ga. 616; City of Girard v ... Bissell, 45 Kan. 66, 25 P. 232; Steiner v ... Liggett, 67 Kan. 822, 72 P. 577; Holland v ... Isler, 77 N.C. 1 ... Licensed ... medical practitioners are divided by this act into two ... classes, the basis of the ... ...
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...city, is subject to this license tax as the pro rata which the city is authorized to levy upon it in return for such protection. Holland v. Isler, 77 N. C. 1. We concur in the judgment below. Affirmed. BROWN, J. (dissenting). I am unable to agree with the conclusions of the court that the t......