State v. City of Columbia
Supreme Court of South Carolina
Before Moore, J., Richland, Fall term, 1919. Action by the State against the City of Columbia to recover taxes on certain property belonging to the city. From judgment for plaintiff, the defendant appeals. cite: Municipal property is not subject to taxation as there is no lazv taxing same: 30 N. J. Eq. 667; 84 Va. 906; 63 S. C. 70; 20 S. C. 118; 117 U. S. 152; 29 L. Ed. 845; 13 Rich.
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Before Moore, J., Richland, Fall term, 1919. Action by the State against the City of Columbia to recover taxes on certain property belonging to the city. From judgment for plaintiff, the defendant appeals. cite: Municipal property is not subject to taxation as there is no lazv taxing same: 30 N. J. Eq. 667; 84 Va. 906; 63 S. C. 70; 20 S. C. 118; 117 U. S. 152; 29 L. Ed. 845; 13 Rich. Eq. 56; Cooley Taxation (3d Ed.) 262-263-, 546; Const. 1895, art. X, sec. 3; art. X, sec. 5; art. VIII, sec. 6; 108 S. C. 244; 89 S. C. 511; 1 Civ. Code 1912, secs. 287,-293, 288, 295, 340; Dillon Mun. Corp. (5th…
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Justice Hydrick.
*110The question is whether the Columbia Theater is exempt from taxation under the following provision of the Constitution (art. X, sec. 4) :
“There shall be exempted from taxation all county, township and municipal property used exclusively for public purposes and not for revenue.”
The statute (subdivision 12, section 294, volume I, Civil Code) follows substantially the verbiage of the Constitution and exempts: “All city, town and village halls owned and used exclusively for public purposes, and not for revenue, by any city, town or…
2Cases cited3 opinions
- Irvine v. Town of GreenwoodSupreme Court of South Carolina · 1911
- Haithcock v. City of ColumbiaSupreme Court of South Carolina · 1920
- City of Columbia v. TindalSupreme Court of South Carolina · 1895