State Ex Rel. South Carolina Tax Commission v. Brown

The opinion of the Court was delivered by

Mr. Justice BlEASE.

The petitioner, South Carolina Tax Commission, is charged with the duty of assessing and collecting certain taxes and licenses, fixed under certain acts of the General Assembly. In its efforts to enforce the payment of certain of these taxes and licenses, assessed in Marion County, the petitioner placed with the respondent Brown, the Tax Collector of Marion County, under a special Act of the General Assembly, a certain execution for the collection of income tax, assessed and to be collected under an Act entitled “An Act to raise…