The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1901-12-03
SWEEPING AND FAR REACHING
JUDGE ALLEN ASKED TO UPSET THE
REVENUE ACT.
He Refuses to Enjoin the Sheriff From
the Collection of Certain Taxes-The
Question Involves the Entire Reeve
nue. Act and Would be a Serious and

K. Bryan applied 10 Judge Oliver II.
Allen, Of the superior court. for An
order restraining Sheriff F. II. Stedman
from collecting certain taxes, the ma
ture Of which will hereafter appear.
The action as set out in the complaint
is entitled as follows:
John S. Armstrong. w. E. Worth, ].
W. Norwood. H. C. Mcqueen. J. v.
Granger, n. B. Rankin, George r.
French and w. A. French. trading as
George r. French & Sons, Andrew
Moreland. J. A. Springer, August O..
Shuster, NJ. J. Corbett, T.. NJ. Emerson.
Fred w. Dick and V. L. ZoelIer, against
Frank II. Stedman. sheriff Of New
HanOve count and the city of Will
mington.
Among other things in the complaint,
it is set forth hat on the first Mon
day in June 1901. the Board of County
Commissioners acting under the rev.
enue act passed by the North Carolina
legislature of 1901. did proceed to levy
and assess taxes against all the real
n personal property of he plaintiffs
situate in New Hanover county and
the city of Wilmington; that the act
under which the said taxes are assessed
was not passed by the legislature as
required by the constitution, in that it
was not read three several times on
three several days in the house Of rep
Tesentatives, and the senate of the state
? Of North Carolina and the yea and no
| vote taken and recorded in the jour-
nails of the senate and house of rep
resentatives, and that, therefore. the
revenue act so passed is null and void
n of no effect.
The complaint further sets forth that
Sheriff Frank H. Stedman is threaten
sn0 fn law IInnn tho nrnnQrtu Of tho
plaintiffs in order to enforce them to
pay said illegally assessed taxes and
will do so unless restrained. Judge AL
len is therefore asked to issue an order
restraining the sheriff from collecting
the taxes for the reason that the taxes
are assessed without allowing the plain
tiffs to deduct debts due and owing by
them and for the reason as heretofore
stated that the revenue act is null and
void.
The county opposed the action
brought by Mr.. Bryan and was repre-
scented by County Attorney w. B. Nc
koy and MeSSrS. RouuLree & Carr. The
= city which is also interested was rep
resented by City Attorney William ].
Bethany. Yesterday Judge Allen filed
his decision in the matter. as follows:
New Hanover County.
Superior Court.
John S. Armstrong, w. E. Worth.
J.. w. Norwood, H G. Mcqueen and
others, against Frank II. Stedman.
sheriff of New Hanover county and the
city OF Wilmington Application for a
restraining order against the collection
Of certain axe
This cause coming on to be heard
upon the complaint filed herein which is
exhibited to the undersigned as an aff-
davit. and it appearing to the court that
the plaintiffs seek to restrain n sher-
if of New Hanover county and the city
of Wilmington from collecting certain
taxes upon the grounds:
First. That they are equired to
list their shares of bank stock without
being allowed to deduct from said
shares debts. due and owing BY them.
and
Second. That the revenue law was
not passed in accordance with the pro-
visions OF the constitution; and it APP
pearing to the court that the require
nents complained of. are neither unrea-
sonable. unjust or against conscience,
and being of the opinion that the
courts of the state should not interfere
by Injunction with the collection OF
taxes. which are necessary for the sub
sistence of the government, when 1t
would tend to serious and grave conse-
quences, therefore, without passing
upon the legal questions involved. 1t
is considered that the said application
for a restraining order be, and the
same is refused
80. H.
Judge Fifth Judicial District"
The Messenger is informed that the
Injunction asked of Judge Allen would
be sweeping and far reaching and
might seriously clog all the county
- governments and the entire state gov
by cutting off the
1t is said that a decision Of this nature
would no doubt necessitate the calling
of an extra session of the general as
Sembly.
The temporary restraining order which
Judge Allen issued Friday upon COM
plant of the Underwriters Insurance
Company, of this city. does not Involve
the irregularity of the revenue act. 1t
only concerns the constituting of a clause
which affects taxes amounting t. 5000
or $500 in this county. The final hear
ing as to whether the Injunction shall
be- permanent will be hear1 before
Judge Allen III this CITY or st Warsaw
800