Port Sumter Hotel v. South Carolina Tax Commission

(dissenting) :

I think that the judgment of the Circuit Court should be reversed. My reasons may be briefly stated.

In the first place I think that the majority opinion correctly sets forth the general proposition as follows to wit: “Furthermore, it is conceivable that under some circumstances (words in parenthesis omitted by me) the procedural provisions might not be practicable in every respect. For example, obviously an officer could not sell at public auction and deliver to a purchaser alcoholic liquors seized by him the possession of which would under any and all circumstances be unlawful,…