The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1904-04-06
THE STATE WINS
PACKING CO. CASE
Supreme Court Holds Tax
Constitutional.
COME nAplTAI CASES
SOME CAPITAL CASES
Lower Court Affirmed in Hunt & Lips
comb Murder Cases. Clark and
Potter Both Get New Trials.
Durham Court Affirmed
in Johnson Case.
in Johnson Case.

The State wins in the Supreme court
against the Armour Packing company
The opinion came down yesterday III the
case of Lacy VS.. Packing Company, IRON
Runcombe, and it said mo error. the
courts opinion was unanimous, and was
written by Chief Justice Walter Clark.
This case was argued on appeal last
November, coming up from the Buneompe
sunorior Court. Messrs Pou & Fuller,
of this city, and T. B. Fielder, OF Atlanta
appeared for the packing company, and
Attorney General II. D. Gilmer for the
state
The suit involved the constitutionallty
OF ection Sc of the Revenue Act OF Iso''
imposing Il tax upon meat packing muses.
of $leG for each county in which, the ous-
mess is carried on. The Armour PacK-
ing Company has cold storage plants at
five places in North Carolina, Whining
ION Greensboro. Asheville, Charlotte
and Fayetteville. 1T ships to those points
the products Of its plant, and they re
main there N cold storage till disposed OF
in due course of trade. The company
maintains at those points bookkeeperS,
sienographere. statesmen, shipping clerks,
drivers, etc.
1t was contended by the company that
IL was not engaged in doing packing
house business in North Carolina, ana
that the tax was an interference with m
tersta.e commerce and a violation OF
the provisions of the State Constitution
relating to taxation by Uniform rule. me
r. 80,
court in the opinion holds under the facts
agreed that the Armour Packing Com
pany is doing business in North Carolina,
and that It is competent for the Leglsia-
ture to prescribe such conditions as 1t
may see tit, in order that corporations
NAV do business within the State. 1t is
further held that the tax applies TO inter
State business, and that interstate bust
ness Is not affected by It, The court ever
rules the contention OF the defendant
company that the tax violates the rule OF
uniformity, holding that tax is uniform
when it bears equally upon all persons
belonging to the described class upon
which tits imposed, and that the Leglsla-
ture is the sole judge of what subjects it
shall select for such taxation, and that
in the exercise OF its discretion it is not
subject to approval OF the judicial de-
partners. OF the STATE
By the opinion in State VS. Clark, from
Ashe, Garfield Clark gets a new trial
This appeal was argued at the last term
of the court Clark killed a man named
Charles Stanberry, and was convicted of
ma nslaughter.
Clarence Potter, of Watauga, also gets
n new trial This is another case left
over from last term. The defendant is
n brother to Boone Potter. 1t will be
remembered that the two Potters killed
the man deputized to arrest them.
State vs.. Johnson, from Durham, a case
argued last term, is affirmed per curiam.
This was m appeal from judgment in a
case of larceny by trick or connivance.
johnson AMI a partner named Gorrell had
gone up to a man named Herndon with
4 $40 bill, and asked him if he could
change it. Herndon hesitated and finally
pulled out four s. bills. Gorrell snatched
them, passed them to Johnson, who ran
off. A new trial was asked on account
of the charge below, and also on a ques
tion OF ability.
In state VS.. Hunt. from Person, the
court also affrms the judgment of the
court below. Adam Hunt, a negro, was
convicted of murder in the first degree,
for the killing oil Fleetwood Williams, a
white man who ran store fer his brother
T. j. Williams, at lumber plant in Per
son county near Roxhoro. The killing
occurred az night, about nine O'Clock
6unt had gone to the store to demand
settlement, and became involved in diff
aulty. a man by the name of Wilson was
resent and deceased asked him to see
ingleton. who kept the time of the hands
nd ascertain Hunts time When Sin