#### 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.

*2 Mr. 17. IV. PI. Smith, for plaintiffs.

Mr. S. 17. Isler, for defendants.

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»-