Henry P. Moses Co. v. South Carolina Tax Commission

Taylor, Justice.

This appeal arises out of an action brought in the Court of Common Pleas for Sumter County to recover from appellant the sum of $1,110.48 which has been paid under protest.

The matter was referred to a special referee who recommended that the tax with interest collected by appellant be refunded. Exceptions were duly taken but were overruled by the Court of Common Pleas and the recommendation of the Master was adopted as the judgment of the Court in an Order dated February 9, 1953.

The Henry P. Moses Company, respondent here, was incorporated in the year 1918 by Herbert A. Moses…