Textron, Inc. v. Livingston

Moss, Justice.

Textron, Inc., the appellant herein, brought this action against the members of the South Carolina Tax Commission, the respondents herein, under Section 65-2661 et seq., Code of 1952, to recover the sum of $3,077.81, being the value of South Carolina documentary stamps required- by the Tax Commission to be affixed to a deed, dated July 31, 1959, from Daniel Construction Co., Inc. to the Relief and Annuity Board of the Southern Baptist Convention. The appellant purchased the required documentary stamps for the aforesaid deed under protest.

The facts essential and material to an…