Latta v. Williams
| Decision Date | 31 October 1882 |
| Citation | 87 N.C. 126 |
| Court | North Carolina Supreme Court |
| Parties | E. D. LATTA & BRO. v. W. P. WILLIAMS and another. |
CIVIL ACTION, commenced before a justice of the peace and tried on appeal at January Special Term, 1882, of MECKLENBURG Superior Court, before Bennett, J.
The following are the facts agreed upon: On the 15th day of September, 1878, the plaintiff procured from the treasurer of the state license under the provisions of section 24, schedule “B,” of an act to raise revenue, ratified March 10th, 1877. After the license had been taken out, and while tho same was in full force, the town of Davidson College was incorporated by act of assembly, ratified the 11th day. of February, 1878, the fifth section of which provides: “That the said commissioners shall have power to levy and collect a tax on all subjects of state taxation not to exceed one dollar on the poll and thirty-three and one-third cents on real estate and personal property, and to impose fines for the violation of town ordinances and collect the same,” &c. The town was shortly thereafter organized by the election of the defendant, W. P. Williams, as mayor, and J. R. Johnson, constable; and the commissioners of the town passed an ordinance on April 1, 1879, of which the following is a copy: “Any peddler or non-resident merchant selling goods in this corporation shall pay an annual tax of ten dollars; provided that this ordinance shall not apply to drummers selling exclusively to merchants.” After the passage of this ordinance, and in the month of May, 1879, the plaintiff went to said town and undertook to sell clothing by sample to persons other than merchants within the limits of the town. Whereupon the defendants under and by legal proceedings seized the plaintiff's property and sold the same to satisfy the tax prescribed by the ordinance.
This action was brought by the plaintiff to recover the value of the property so converted, the same not exceeding twenty dollars.
It is agreed that if the court should be of opinion that the plaintiff is entitled to recover upon the foregoing facts, that judgment shall be entered in his favor, otherwise for the defendants. There was judgment for plaintiff, and defendants appealed.
Messrs. Jones & Johnston, for plaintiff .
Messrs. Burwell & Walker, for defendants .
Section 24 of Schedule “B” of the revenue act, ratified the 10th day of March, 1877, under which the plaintiff claims exemption from the tax in question, provided: “That every person acting as a drummer in his own behalf, or as agent for any other person, who shall sell, or attempt to sell goods, wares or merchandise not of his own manufacture, or any spirituous, vinous or malt liquors with or without samples, except agricultural implements or fruit trees and seeds of all kinds intended for the improvement of agriculture, shall, before soliciting orders or making any such sale, obtain a license to sell one year from the public treasurer, by paying said treasurer an annual tax of fifty dollars, but shall not be liable to be taxed by any county because of his sales.”
We think the proper construction of this section is that the legislature intended to give to every...
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C. D. Kenny Co v. Town Of Bervard
...or occupation or exercising the same privileges." The powers of municipalities relating to taxation are strictly construed. Latta v. Williams, 87 N.C. 126; Plymouth v. Cooper, 135 N.C. 1, 47 S.E. 129. The ordinance of the Town of Brevard purporting to lay a tax on wholesale merchants using ......
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C. D. Kenny Co. v. Town of Brevard
... ... D. KENNY CO. et. al. v. TOWN OF BREVARD. No. 167.Supreme Court of North CarolinaMarch 20, 1940 [7 S.E.2d 543] ... Williams ... & Cocke, of Asheville, for plaintiffs ... Ralph ... H. Ramsey, Jr., of Brevard, for defendant ... privileges." The powers of municipalities relating to ... taxation are strictly construed. Latta v. Williams, ... 87 N.C. 126; Plymouth v. Cooper, 135 N.C. 1, 47 S.E ... The ... ordinance of the Town of Brevard purporting ... ...
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City of Winston v. Beeson
...are silent, such as are otherwise authorized by law. Winston v. Taylor, 99 N.C. 210, 6 S.E. 114; State v. Bean, 91 N.C. 554; Latta v. Williams, 87 N.C. 126. All these relate to license or privilege taxes. As to taxes on property, see Redmond v. Commissioners, 106 N.C. 122, 10 S.E. 845, 7 L.......
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...in which this case has been cited, (such as Winston v. Taylor, 99 N.C. 210, 6 S. E. Rep. 114; State v. Bean, 91 N. C. 554; Latta v. Williams, 87 N. C. 126; and perhaps others,) have reference only to the taxing of trades, professions, and the like, and, these not being property, are correct......