Brooks v. Tripp.
This text of 47 S.E. 401 (Brooks v. Tripp.) is published on Counsel Stack Legal Research, covering Supreme Court of North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinions
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 consumed within said county, and that the said tax amounts to an impost or export tax and is not levied for the purpose of inspection.
The act in question is entitled "An act to protect and promote the shellfish industry of Brunswick." If such is its true purport and object, it is within the police power of the State, and a tax levied for such object would be legal although laid only upon shellfish in that county. If levied upon shellfish in that county only for the purpose of raising revenue for the State treasury, it would be forbidden by the Constitution because not laid by "uniform rule." State v. (160)Moore,
The tax required for the enforcement of a police regulation is not a tax within the meaning of our Constitution requiring uniformity and equality in taxation, but "is a proper mode of providing for the compensation" of an officer designated to enforce such regulation in the prescribed territory "and the payment of any expenses incidental to this" duty. State v. Tyson,
In fact, this statute applies uniformly to all citizens of Brunswick and all others, whether residents or nonresidents of this State, who go to that county to take shellfish for shipment. But even if the act had forbidden nonresidents of this State to take shellfish in that county, it would have been competent for the Legislature to so enact, for the ownership of game and fish is in the State, and license to hunt or fish is not an immunity or privilege of the citizens of this State. State v.Gallop,
It is further and chiefly contended that the act is unconstitutional in that it levies the tax solely upon shellfish shipped out of the county and not also upon the other shellfish situate, dug or consumed in said county. The tax could not be levied upon all the shellfish "situate" in Brunswick County, because there is no possible means to ascertain this. It would also be difficult to ascertain the number dug and consumed. The ascertainment of the number shipped out of the county is more practical, and the levy of a tax thereon is a reasonable method of deriving funds for the enforcement of the regulations for the protection of shellfish, and is not for revenue. It is not unreasonable that no tax is laid upon shellfish consumed for the sustenance and support of the people residing in the county. The tax laid is not an export tax, but is simply the method chosen by the Legislature as the least onerous and most practical system of raising the necessary funds to defray the expenses of protecting the shellfish industry in the county of Brunswick. The regulation of fishing and hunting is, as above said, a matter entirely within the discretion of the State. Lawton v. Steele,
In refusing to hold the statute unconstitutional there was
No error.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
47 S.E. 401, 135 N.C. 159, 1904 N.C. LEXIS 18, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brooks-v-tripp-nc-1904.