Wake County NcArchives Court.....Jas. W. Buck, State V. 1875
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File contributed for use in USGenWeb Archives by:
Connie Ardrey n/a October 31, 2011, 1:56 pm

Source: N C Reports
Written: 1875

State v. Jas. W. Buck

The Act of the 18th March, 1875, chap. 200, of the laws of 1874-75, divesting 
the Superior Courts of jurisdiction of the offence of failing to list the poll 
for taxation, is an Act of Amnesty, and applies as well to acts committed 
before, as to those committed after its passage; and an indictment for such 
offence, found before the passage of the Act, will be dismissed, upon the 
payment of said Tax and costs.

Indictment, for failing to list his poll tax, tried at Spring Term, 1875, of 
the Superior Court of Wake County, before his Honor, Watts, J.

The defendant was indicted at January Term, 1875, of Wake Superior Court, for 
failing to list his poll for taxation for the year 1873.

Since the indictment was found, the defendant has paid his poll tax for said 
year, and exhibited on the trial below, a receipt for the same; and also has 
paid into the office of the Clerk of the Court, one dollar and fifty cents for 
costs, refusing to pay any more.

The defendant moved to dismiss the indictment, as under the circumstances the 
Court did not have jurisdiction. His Honor refused the motion, and the case 
was put to the jury, and the defendant convicted.

Judgment and appeal by defendant.

Fowle & Battle & Son, for defendant
Attorney General Hargrove & Haywood, for the State

NC Supreme Court Justice Reade, J. - It will be certified to the Court below 
that the defendant is entitled to be discharged upon exhibiting his tax 
receipt and paying $1.50 costs. Upon his failure to do this, there will be 
such further procedure as the law directs. (see court case for full judge 
findings)

Let this be certified
Per Curiam
Judgment accordingly

Additional Comments:
In the NC Supreme Court June Term 1875

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