New York Life Ins. v. Bradley
Supreme Court of South Carolina
Before Memminger, J., Abbeville, December, 1908. Action by New York Life Insurance Company against W. T. Bradley, as treasurer of Abbeville county. From judgment for plaintiff, defendant appeals. cites: State may collect tax by suit: Acts, 1905, 829; 1 Cool, on Tax, 17; Code, 1902, 263, 430; 19 Wall., 229. State may impose condition for privilege of entering: 8 Wall., 168; 95 Am.
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Before Memminger, J., Abbeville, December, 1908. Action by New York Life Insurance Company against W. T. Bradley, as treasurer of Abbeville county. From judgment for plaintiff, defendant appeals. cites: State may collect tax by suit: Acts, 1905, 829; 1 Cool, on Tax, 17; Code, 1902, 263, 430; 19 Wall., 229. State may impose condition for privilege of entering: 8 Wall., 168; 95 Am. Dec., 538; 143 U. S., 305; 77 S. C., 453. Condition may be either express or implied: 106 U. S., 356; 174 N. Y., 475; 1 Blade, 61; 95 U. S., 336; 21 Ency., 792; 26 Ency., 613. Is not property but privilege tax: 56…
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Justice Woods.
The New York Life Insurance Company paid under protest to the treasurer of Abbeville county the sum of one hundred and seventy-one dollars and thirty-five cents, the amount of taxes and penalties entered against the company on the treasurer’s books, in accordance with the statute law of the State. The insurance company then brought this action for the recovery of the money so paid, under section 413 of the Civil Code, which permits suit against a county treasurer to recover taxes paid under protest, because conceived to be unjust or…
2Cases cited12 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Hooper v. CaliforniaSupreme Court of the United States · 1895
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- People v. WeaverSupreme Court of the United States · 1880
- Waters-Pierce Oil Co. v. TexasSupreme Court of the United States · 1900
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3Cited by4 opinions
- McSwain v. Adams Grain & Provision Co.Supreme Court of South Carolina · 1912
- Rookard v. Atlanta & Charlotte Air Line Ry.Supreme Court of South Carolina · 1911
- Wise v. Carolina Hail Insurance Co.Supreme Court of South Carolina · 1917
- Sanders v. DonnellySupreme Court of South Carolina · 1910