Owings Mills, Inc. v. Brady

Lewis, Justice.

The question to be decided in this appeal is whether the lower court erred in refusing to issue a writ of certiorari for review of an order of the South Carolina Tax Commission, in which the Commission directed the appellant, as treasurer of Spartanburg County, to refund to the respondents, Raymond C. Owings and the Owings Mills, Inc., certain property taxes which they had paid for the year 1962.

The respondents owned property in Spartanburg County, South Carolina, and paid their 1962 property taxes thereon to appellant as treasurer of the county, but did not pay them under…