Alderman v. Wells
Supreme Court of South Carolina
Before Watts, J., Clarendon, December, 1908. Action by D. W. Alderman against L. L. Wells treasurer of Clarendon County. From judgment dismissing complaint, plaintiff appeals. cite: As to due process of law and the equal protection of lazo: 27 Ency., 590; 13 Eed., 722; 18 Fed.,-385; 118 U. S., 394; 115 U. S., 337; 134 U. S., 232; 165 U. S., 150; 82 Fed., 258; 67 Am. St. R., 579; 64 Am. St. R., 600; 183 U. S., 79; 78 Am. St R., 29; 89 Am.
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Before Watts, J., Clarendon, December, 1908. Action by D. W. Alderman against L. L. Wells treasurer of Clarendon County. From judgment dismissing complaint, plaintiff appeals. cite: As to due process of law and the equal protection of lazo: 27 Ency., 590; 13 Eed., 722; 18 Fed.,-385; 118 U. S., 394; 115 U. S., 337; 134 U. S., 232; 165 U. S., 150; 82 Fed., 258; 67 Am. St. R., 579; 64 Am. St. R., 600; 183 U. S., 79; 78 Am. St R., 29; 89 Am. St. R., 797; 207 U. S., 20; 101 U. S., 153, 143; 100 U. S., 539; 113 Am. St. R., 661; 75 S. C„ 62; 66 S. C., 37; 56 S. C., 516; 47 E. R. A., 68; 48 L. R. A.,…
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Justice Hydrick.
The plaintiff paid his income tax for the year 1905 under protest, and brought this action to recover it back under the provisions of section 413 of the Code of 1902.
He alleges that the act which authorized the levy and collection of the tax is unconstitutional because it denies to him the equal protection of the laws, and due process of law in that:
1. Incomes under twenty-five hundred dollars are not taxed and incomes over said amount are taxed, this being an arbitrary and unreasonable classification and not being founded on the…
2Cases cited7 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Taylor v. SecorSupreme Court of the United States · 1876
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- McMillen v. AndersonSupreme Court of the United States · 1877
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3Cited by13 opinions
- Santee Mills v. QuerySupreme Court of South Carolina · 1922
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
- O'Connell v. State Board of EqualizationMontana Supreme Court · 1933
- State Ex Rel. Roddey v. BYRNES, GOVERNORSupreme Court of South Carolina · 1951
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