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WILSON v. COUNTY OF WAKE

No. 7310SC538.

199 S.E.2d 665 (1973)

19 N.C. App. 536

George W. WILSON v. COUNTY OF WAKE.

Court of Appeals of North Carolina.

October 10, 1973.

Attorney(s) appearing for the Case

Poyner, Geraghty, Hartsfield & Townsend by N. A. Townsend, Jr. and Paul E. Castelloe, Raleigh, for plaintiff-appellees.

Wake County Tax Atty., J. Bourke Bilisoly and Wake County Atty. Edwin N. Kearns, Raleigh, for defendant-appellant.

CAMPBELL, Judge.

Article I, Section 10, Clause 2 of the United States Constitution provides:

"No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing its inspection Laws, and the net Produce of all Duties and Imposts laid by any State on Imports or Exports shall be for the Use of the Treasury of the United States, and all such Laws shall be subject to the Revision...

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