Case ID: nc_77/html/0001-01.html
Source: Caselaw Access Project
Author: {"author": "Reads, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

A. P. HOLLAND and others v. S. W. ISLER and others.
    
      Taxation — Municipal Power.
    
    The Commissioners of Goldsboro have the right, under the power granted in the town charter, to impose and collect a monthly tax on resident physicians and lawyers.
    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. 17. IV. PI. Smith, for plaintiffs.
    
      Mr. S. 17. Isler, for defendants.
   Reads, J.

The Constitution provides that “the General ‘Assembly may tax trades, professions, &c.” Art. Y. § 3. The General Assembly has authorized the Town of Golds-boro “to lay and collect a monthly tax on lawyers, physicians-&e.,” 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.

Per CuriaM. . Judgment affirmed»-