Worth v. . Wright

Citations

• 29 S.E. 361
• 122 N.C. 335
• 1898 N.C. LEXIS 257

Syllabus

<p>License Taxes — Action by the State Treasurer for Collection of License Taxes.</p> <p>1. License taxes are, in effect, assessed by the statute and become due and collectable, as a debt due to the State, as soon as the party assumes to exercise, as a business, the profession, trade or occupation upon which the tax is imposed.</p> <p>2. Under Section 3359 of The Code the State Treasurer “may demand, sue for or collect and receive all money and property of the State not held by some person under authority of law.”</p> <p>3. An action for the collection of the license tax imposed by Section 25, Chapter 116, Acts of 1895, on the business of selling pianos, and made payable directly to the State Treasurer, was properly brought by that officer in his own name, although it might have been brought in the name of the State.</p>