Columbia Country Club v. Livingston

Wade S. Weatherford, Jr., Acting Associate Justice.

The respondent, Columbia Country Club, under protest, paid $2,166.25 assessed by appellant as a tax liability for alleged admission charges for the period from January 1, 1963 to April 30, 1965, pursuant to the authority of Section *49265-802, Code oí Laws of South Carolina, 1962, as amended. Respondent then brought this action to recover this amount. The Master and the Trial Judge allowed recovery, holding that the respondent was exempt from payment of an admission tax by reason of its being a nonprofit corporation. The Tax Commission appeals from…