State v. Worth
| Decision Date | 19 March 1895 |
| Citation | 116 N.C. 1007,21 S.E. 204 |
| Court | North Carolina Supreme Court |
| Parties | STATE . v. WORTH et al. |
License Tax on Trade — Powers of City—Construction of Statute.
1. The word "trade, " where it is used in defining the power to tax, includes any employment or business for gain or profit 2. Laws 1876-77. c. 192. § 9, conferring authority upon the city of Wilmington to levy taxes on all subjects liable to taxation under Const, art. 5, § 3, which authorizes the legislature to tax trades, professions, franchises, and incomes, "and also on all other subjects of taxation on which authority to levy taxes enumerates, " authorizes a tax by the city upon the manufacture and sale of ice.
3. A municipality authorized to tax trades, professions, franchises, and incomes is not bound to tax them uniformly as to amount
4. An act authorizing the levy of a tax by a city on a particular date will be construed as authorizing the levy on that date, or within a reasonable time thereafter.
Appeal from criminal court, New Hanover county; Meares, Judge.
W. E. Worth and others were convicted of violation of a city ordinance, and appeal. Affirmed.
J. D. Bellamy, Jr., for appellants.
P. B. Manning and the Attorney General, for the State.
The constitution of North Carolina (article 5, § 3) authorizes the legislature to tax trades, professions, franchises, and incomes. This power may be exercised directly for state purposes, or delegated by statute to the counties and towns as governmental agencies in order to provide for municipal expenses. The statute (Code, § 3800) empowers cities and towns to levy taxes "on all persons, property, privileges and subjects within the corporate limits, which are liable to taxation for state and county purposes." The amended city charter (Laws 1876-77, c. 192, § 9) confers authority to levy taxes on all subjects liable to taxation under section 3, art. 5, of the state constitution, "and also on all other subjects of taxation on which authority to levy taxes enumerates." The power to tax trades, etc., is superadded to the general authority to impose a uniform ad valorem tax on all property. One of the levies made by the city of Wilmington is described in its tax ordinance as follows: "For storage, manufacture, or sale of ice at wholesale, with privilege of retailing, $66 per annum." Does the power to tax trades authorize the imposition of this tax on the defendants as manufacturers of ice? The appeal hinges upon the answer to this question. The power delegated by the state to its political subdivisions must be exercised within the scope of a strict construction of the language used by the legislature, and especially must governmental agencies show authority of law for the levy of taxes. Cooley, Const Lim. pp. 636-638; Sedg. St. & Const. Law, 446; Suth. St. Const. § 378. But, while this principle is well established, we do not think that the city has transcended its authority. The word "trade" is often used in a more...
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...and a similar definition was followed by Douglas, J., in State v. Hunt, 129 N.C. 686, at page 690, 40 S.E. 216, 85 Am.St.Rep. 758. In State v. Worth, supra, it was said, in part: "The 'trade' is *** interpreted as comprehending not only all who are engaged in buying and selling merchandise,......
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