RICHMOND FOOD STORES, INC. v. JONES

No. 7410SC391.

206 S.E.2d 346 (1974)

22 N.C. App. 272

RICHMOND FOOD STORES, INC. v. G. A. JONES, Jr., Commissioner of Revenue of the State of North Carolina.

Court of Appeals of North Carolina.

July 3, 1974.


Attorney(s) appearing for the Case

Blanchard, Tucker, Denson & Cline by Charles F. Blanchard and Charles A. Parlato, Raleigh, for plaintiff appellee.

Atty. Gen. Robert Morgan by George W. Boylan, Asst. Atty. Gen., Raleigh, for defendant appellant.


VAUGHN, Judge.

We limit our consideration to the Federal constitutional question decided at trial.

In Section 3 of Chapter 1075 of the Session Laws of 1969, the General Assembly enacted the "Soft Drink Tax Act." The Act was ratified on 27 June 1969. G.S. § 105-113.45, a part of that Act, among other things, levies a soft drink excise tax at the rate of one cent on each bottled drink. G. S. § 105-113.51, also part of the Act, requires that the payment...

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