Motor Dealers Credit Corp'n v. Heise, Sheriff

The opinion of the Court was delivered by

W. C. Cothran, Acting Associate Justice.

Under Section 2540 of the Code of 1932, the Tax Commission of this State is authorized to collect certain license taxes from all soft drink concerns doing business in this State, the full text of the law being embraced in the Act of 1928 (35 St. at Barge, p. 1089).

Chero-Cola Bottling. Company was engaged in business in Columbia, and on or about May 19, 1928, an audit of its books revealed the fact that there was due the State on license taxes from May 10, 1925, to May 19, 1928, the sum of $19,987.12. The record…