{
  "id": 11278777,
  "name": "T. C. WINGATE v. E. SLUDER",
  "name_abbreviation": "Wingate v. Sluder",
  "decision_date": "1859-08",
  "docket_number": "",
  "first_page": "552",
  "last_page": "553",
  "citations": [
    {
      "type": "nominative",
      "cite": "6 Jones 552"
    },
    {
      "type": "official",
      "cite": "51 N.C. 552"
    }
  ],
  "court": {
    "name_abbreviation": "N.C.",
    "id": 9292,
    "name": "Supreme Court of North Carolina"
  },
  "jurisdiction": {
    "id": 5,
    "name_long": "North Carolina",
    "name": "N.C."
  },
  "cites_to": [
    {
      "cite": "2 Jones' Eq. 141",
      "category": "reporters:state",
      "reporter": "Jones Eq.",
      "case_ids": [
        8686247
      ],
      "opinion_index": 0,
      "case_paths": [
        "/nc/55/0141-01"
      ]
    }
  ],
  "analysis": {
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    "char_count": 3462,
    "ocr_confidence": 0.443,
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    "sha256": "e7c65534e196603a1b67f1d728a94b139e838a7f9e508217e02174dedfe2e885",
    "simhash": "1:70e63eae1827fbe1",
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  "last_updated": "2023-07-14T19:11:27.511452+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "T. C. WINGATE v. E. SLUDER."
    ],
    "opinions": [
      {
        "text": "Battle, J.\nBy the second section of the act of 1850, chap. 321, entitled \u201cAn act to amend an act passed at the session of 1848, entitled an act to incorporate the town of Asheville,\u201d it is declared that it shall be competent for the commissioners of the said town, to increase the tax upon any of the subjects of taxation in the said act named, and to add to them any other property, or thing, that they may deem proper, in order to raise sufficient revenue for the purposes of the said town.\u201d Among the subjects of taxation, specified in the above recited act of 1848, ch. 236, sec. 4, are groceries, upon which, therefore, the commissioners of Asheville, are expressly authorised to increase the tax to any extent they may think necessary for raising sufficient revenue for the purposes of the town. If, then, the Legislature had power to confer upon the commissioners of the town the authority to levy a tax upon the property of its citizens at all, it was conferred upon them in the present case, and of the amount to be raised from each subject of taxation, they were the sole judges. That the Legislature can confer such authority upon the commissioners of a town, has long been conceded by universal acquiescence in its practical exercise. See Taylor v. Commissioners of Newbern, 2 Jones\u2019 Eq. 141.\nThe authority thus conferred by the act of 1850, is not taken away or abridged by the 111th chapter of the Revised Code, as the provisions of that chapter are, by the 23rd section, applied only to such incorporated towns, \u201c when the same shall not be inconsisent with the provisions of special acts of incorporation, or special laws in respect thereto.\u201d The judgment for the defendant, upon the case agreed, was proper, and must be affirmed.\nPer OuRiah, Judgment affirmed.",
        "type": "majority",
        "author": "Battle, J."
      }
    ],
    "attorneys": [
      "No counsel appeared for the plaintiff in this Court.",
      "Merriman, for the defendant."
    ],
    "corrections": "",
    "head_matter": "T. C. WINGATE v. E. SLUDER.\nThe Legislature can confer upon the commissioners of an incorporated town, authority to levy a tax upon the property, of its citizens for the purpose of raising revenue, and make that authority over each subject of taxation unlimited.\nThe authority vested in the commissioners of the town of Asheville, is not taken away, nor abridged by the lllth chap, of the Revised Code.\nActioN of TRESPASS, tried before Bailey, J., at the Special Term, July, 1859, of Buncombe Superior Court.\nBill of exceptions agreed on by counsel.\nThe plaintiff was the owner of a grocery in the town of Asheville, which said town was incorporated by an act of the General Assembly, passed in the year 1848, which was amended by another act passed at the session of 1850, both of which are sufficiently noticed and set out in the opinion of this Court. By virtue of the authority of these two acts, and to raise a revenue for the said town, the commissioners imposed a tax of fifty dollars on the plaintiff\u2019s grocery, which demand was placed in the hands of the defendant, who was the collecting officer for the said town. The plaintiff paid twenty-five dollars of the tax laid, but refused to pay any more, and the goods, levied on, were duly exposed to sale, to make the remainder of the tax. Bor this, the action was brought.\nIt was insisted by the plaintiff\u2019s counsel, that the commissioners had no right, or authority, to tax his grocery more than $25, his Honor was of a contrary opinion, and upon instructions to that effect, a verdict was found for the defendant, and the plaintiff appealed.\nNo counsel appeared for the plaintiff in this Court.\nMerriman, for the defendant."
  },
  "file_name": "0552-01",
  "first_page_order": 560,
  "last_page_order": 561
}