Nat. Loan v. Jones
Supreme Court of South Carolina
Before Watts, A. J., Laurens, July, 1915. The first proceeding was a petition for writ of mandamus, brought by the National Loan and Exchange Bank of Greenwood and W. T. Bailey, petitioner-respondents, against Adolphus W. Jones, John P. Derham and W. G. Query, constituting the South Carolina Tax Commission, and J. W. Canfield, County Auditor, respondents-appellants, complaining of the acts of the tax commission in so far as their acts relate to the assessment of the property…
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Before Watts, A. J., Laurens, July, 1915. The first proceeding was a petition for writ of mandamus, brought by the National Loan and Exchange Bank of Greenwood and W. T. Bailey, petitioner-respondents, against Adolphus W. Jones, John P. Derham and W. G. Query, constituting the South Carolina Tax Commission, and J. W. Canfield, County Auditor, respondents-appellants, complaining of the acts of the tax commission in so far as their acts relate to the assessment of the property of the plaintiff bank for the fiscal year 1915. The petition alleges the unconstitutionality of the act creating the…
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Justice Fraser.
1 These two cases were heard together, the one is for injunction, the other is for mandamus. The one object of the two proceedings is to prevent an alleged unlawful assessment of bank property for taxation and so the unlawful collection of taxes so assessed. Both are extraordinary remedies, neither-is available where there is any other adequate remedy provided. The statutes of this State provide an adequate remedy, i. e., a payment of the disputed tax under protest and a suit for recovery of the tax unlawfully paid. The Constitution…
2Cited by8 opinions
- Casco Co. v. Thurston CountyWashington Supreme Court · 1931
- Lougee v. New Mexico Bureau of Revenue CommissionerNew Mexico Supreme Court · 1937
- Southern Ry. Co. v. QueryDistrict Court, E.D. South Carolina · 1927
- State Ex Rel. Atty. Gen. v. TittmannNew Mexico Supreme Court · 1938
- Gardner v. Blackwell, SEC. of StateSupreme Court of South Carolina · 1932
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