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LYNN v. WEST

No. 96-1371.

134 F.3d 582 (1998)

David L. LYNN, Jr.; Robin Dixon Lynn; Rodney Lynn; Roxanne Lynn; David L. Lynn, Sr., Plaintiffs-Appellants, v. Deborah WEST, in her individual capacity and official capacity as an agent of the State of North Carolina; Janice Faulkner, Secretary of Revenue, State of North Carolina, in her official capacity; State of North Carolina, Defendants-Appellees.

United States Court of Appeals, Fourth Circuit.

Decided January 13, 1998.

Attorney(s) appearing for the Case

ARGUED: Terry Goodwin Harn, Chapel Hill, NC, for Appellants. Christopher Edward Allen, Assistant Attorney General, Raleigh, NC, for Appellees.

Before RUSSELL, WIDENER, and MICHAEL, Circuit Judges.

Affirmed in part and reversed in part by published opinion. Judge MICHAEL wrote the opinion, in which Judge RUSSELL and Judge WIDENER joined.

OPINION

MICHAEL, Circuit Judge:

The main question in this case is whether a North Carolina tax on illegal drugs is in reality a criminal penalty. North Carolina's Controlled Substance Tax (Drug Tax), N.C. Gen.Stat. §§ 105-113.105 through 105-113.113, imposes a special excise tax on "dealers" who illegally...

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