Henderson daily dispatch., 1939-05-18
directed in the State Constitution.
R,.iraflxr fhn / 1a.o.,,..<l AIexsa4 4ioaas

ulIeCteu III lne OIdLe CONSTITUTION.
Briefly, the Leonard allegations OF
unconstitutionality are:
CD Because the act attempts to eX-
empt medicines compounded pro-
cessed or blended by druggists, and
the sale of products of farms, for
ests, mines and waters when such
sales are made by producers. This is
contended to be arbitrary and in con-
travention of both Federal and state
constitutions.
CD The act attempts to exempt
from the tax gasoline sales, whereby
the legislature ''has arbitrarily in
cluded in a class to itself people en-
gagged as retail merchants under the
act.
CD Because it arbitrarily eXempts
merchants engaged in the sale of fer
tilizer.
(4) Because the. act and the COM
missioner of revenues ruling make
it perfectly legal for merchant
on one side of the street to sell
flour, meal, meat lard, molasses,
SALT sugar, coffee, bread, rolls, fer
tilizer, gasoline, baseboards, carpet
strips, dress flooring, farming, sheath
ing, granite, bricks (includng clink-
er brick, common brick, fire brick
and dress bricl) hollow tile, sand
and cement without paying the tax
while ''on the other side of the street
the merchant who sells cement
blocks, slate, marble, doughnuts,
grits, cement blocks, butter, eggs,
flower boxes, doors, blinds, garage
doors, flagpoles, rafter ends, panels
is required to pay the tax of three
cents on every dollar he sells, and
this enactment was in the face of the
Constitution as amended in 1896
wherein the people voted that taxes
on each class of property must be
uniform.
90 That the differentiation fOr
taxation of various classes of build
ing materials is arbitrary, inequit-
able and based on no Fundamental
difference in material.
CO. Because the provision thai
merchants may absorb the tax buo
may not advertise they will "attempt
to make it a crime for a man to say
he is going to do a perfectly legal
thing, which is in violation of the
freedom of speech guaranteed'' by
both State and Federal Constitutions
CD Because the upper limit of SIS
sales tax on any one sale is purely
arbitrary and fixed by no rule and
without uniformity"
at is just as plausible and rea-
sonable for the legislature to say that
a landowner who own ten tracts OF
land of ten acres should pay more
tax than one who owns one hundred
acres in single tract of the same
value as it is for the legisla-
ture to say that person who pur.
chases four cars at $500 each mus
pay $4,000 to the dealer for the pri-
vilege of buying cars, while one whc
buys car for $4,000 must pay TO the
dealer only SIS"
(8) Because it forces every mer-
chant to become a tax collector fo1
the State of North Carolina with
out remuneration against his will
when he is protected by the Con-
stitution Of North Carolina from in
voluntary servitude, otherwise thar
for crime.
(9) Because by reason of the fail.
ure Of the legislature to apportion re-
presentation after the census of 1896
''all the people of North Carolina die
not have equal representation in the
legislature at the time said act wa.
passed, and the legislature was con
vened and this act passed in con.
travention of Section l, Amendment
IA, of the Constitution of the United
States"
(10) Because the conditions, in
some part Of the act are unconstitu-
tional and so interviewer and depen-
dent upon the other portion of the
act as to render the remaining part
unconstitutional and unenforceable