Wingfield v. South Carolina Tax Commission

The opinion of the Court was delivered by

Mr. Justice Stabler.

The petitioners in both of the above-entitled proceedings instituted in the original jurisdiction of the Court, seek to have declared null and void Act No. 574 of the Legislature, passed at its 1928 session and approved’ by the Governor March 10, 1928. The two actions are similar, and cover in part the same points; they were heard together on argument here, counsel for petitioners filing one brief covering the several questions raised in the two cases. In our consideration of these questions, we shall follow, in the main, the plan…