State v. City of Columbia
Supreme Court of South Carolina
Before Moore, J., Richland, Fall term, 1919. Action by the State against the City of Columbia to recover taxes on certain property belonging to the city. From judgment for plaintiff, the defendant appeals. cite: Municipal property is not subject to taxation as there is no lazv taxing same: 30 N. J. Eq. 667; 84 Va. 906; 63 S. C. 70; 20 S. C. 118; 117 U. S. 152; 29 L. Ed. 845; 13 Rich.
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Before Moore, J., Richland, Fall term, 1919. Action by the State against the City of Columbia to recover taxes on certain property belonging to the city. From judgment for plaintiff, the defendant appeals. cite: Municipal property is not subject to taxation as there is no lazv taxing same: 30 N. J. Eq. 667; 84 Va. 906; 63 S. C. 70; 20 S. C. 118; 117 U. S. 152; 29 L. Ed. 845; 13 Rich. Eq. 56; Cooley Taxation (3d Ed.) 262-263-, 546; Const. 1895, art. X, sec. 3; art. X, sec. 5; art. VIII, sec. 6; 108 S. C. 244; 89 S. C. 511; 1 Civ. Code 1912, secs. 287,-293, 288, 295, 340; Dillon Mun. Corp. (5th…
1Opinion of the Court
October 11, 1920. The opinion of the Court was delivered by The question is whether the Columbia Theater is exempt from taxation under the following provision of the Constitution (art. X, sec. 4):
"There shall be exempted from taxation all county, township and municipal property used exclusively for public purposes and not for revenue."
The statute (subdivision 12, section 294, volume I, Civil Code) follows substantially the verbiage of the Constitution and exempts: "All city, town and village halls owned and used exclusively for public purposes, and not for revenue, by any city, town or…
2Cases cited4 opinions
- Irvine v. Town of GreenwoodSupreme Court of South Carolina · 1911
- Haithcock v. City of ColumbiaSupreme Court of South Carolina · 1920
- City of Columbia v. TindalSupreme Court of South Carolina · 1895
- Jones v. City of CamdenSupreme Court of South Carolina · 1895
3Cited by19 opinions
- Benjamin v. H. Auth. of Darlington Co.Supreme Court of South Carolina · 1941
- City of Louisville v. Cromwell, TreasurerCourt of Appeals of Kentucky (pre-1976) · 1930
- Hoogenboom v. City of BeaufortCourt of Appeals of South Carolina · 1993
- City of Idaho Falls v. PfostIdaho Supreme Court · 1933
- City of Greenville v. QuerySupreme Court of South Carolina · 1930
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