Summary
upholding a tax on gasoline dealers for the privilege of dealing gasoline, which taxed such dealers for each tank wagon operated on the streets
Summary of this case from IMT, Inc. v. City of LumbertonOpinion
(Filed 27 April, 1927.)
APPEAL by State from Bond, J., at January Term, 1927, of NEW HANOVER. Reversed.
Attorney-General Brummitt and Assistant Attorneys-General Nash and Burgwyn for the State.
Wright Stevens for defendant.
We have carefully considered the facts as set forth in the special verdict in this case. We think the ordinance valid under the authority of Express Co. v. Charlotte, 186 N.C. p. 668. S. v. Denson, 189 N.C. p. 173. 3 C. S., 2612 (a) (Public Laws 1921, ch. 2, sec. 29), is the law now in force under which the Express Co. case, supra, was decided and the ordinance in the present case adopted. The case of S. v. Jones, 191 N.C. p. 371, is not in conflict. See Thompson v. Lumberton, 182 N.C. p. 260.
The judgment of the court below is
Reversed.