Beach v. Livingston

Moss, Chief Justice.

Clifford Beach, the respondent herein, brought this action against the appellants herein, under Section 65-855 of the 1962 Code, to recover a five cents admissions tax, with interest thereon, which had been paid under protest.

It appears from the record that on June 24, 1965, respondent visited a commercial bowling center known as Richland Bowl, located in Columbia, South Carolina. He bowled one game and paid the regular charge of forty-five cents for such privilege and in addition thereto paid, under protest, a five cents admissions tax asserted to have been collected…