Supreme Court of North Carolina April 26, 1904 (Brooks v. Tripp.)

lead-opinion

DOUGLAS, J., dissenting. *Page 113 This is an action to restrain the execution of chapter 414, Laws 1903, its unconstitutionality being averred on the ground that it lays a tax of three cents per bushel on clams, two cents per bushel on oysters in the shell and two cents per gallon on shucked oysters "shipped out of said county," and not also upon the shellfish situate, dug or