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PHILLIPS v. SHAW

No. 233.

78 S.E.2d 314 (1953)

238 N.C. 518

PHILLIPS v. SHAW.

Supreme Court of North Carolina.

November 4, 1953.

Attorney(s) appearing for the Case

W. H. McElwee, Jr., North Wilkesboro, for plaintiff appellant.

Atty. Gen. Harry McMullan and Samuel Behrends, Jr., Raleigh, member of Staff for defendant appellee.

BARNHILL, Justice.

The sales tax statute, General Statutes ch. 105, art. 5, defines the terms "wholesale sale", "sale at wholesale", "sale of tangible personal property", and like terms. G.S. § 105-167.

It levies a $1 license tax on both wholesalers and retailers, G.S. § 105-168, and provides that:

"An additional tax is hereby levied for the privilege of engaging or continuing in the business of selling tangible personal property, as follows...

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