Case Name: A. P. HOLLAND and others v. S. W. ISLER and others
Court: Supreme Court of North Carolina
Jurisdiction: North Carolina
Decision Date: 1877-06
Citations: 77 N.C. 1
Docket Number: 
Parties: A. P. HOLLAND and others v. S. W. ISLER and others.
Judges: 
Reporter: North Carolina Reports
Volume: 77
Pages: 1–2

Head Matter:
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.

Opinion:
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»-