Oates v. Fountain
Supreme Court of South Carolina
Action by W. L. Oates against E. W. Eoutain, Treasurer of Darlington County, to recover back taxes paid. Judgment for defendant, and plaintiff appeals.
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Action by W. L. Oates against E. W. Eoutain, Treasurer of Darlington County, to recover back taxes paid. Judgment for defendant, and plaintiff appeals. The statute (29 St. at Large 961), referred to in the opinion, reads as follows: “Whenever the Tax .Commission shall increase any assessment it shall mail or otherwise transmit notice thereof to the person affected thereby; or where as many as twenty per cent, of the taxpayers of the county, municipality or tax district is affected thereby, to the chairman of the board of equalization of such county, municipality or tax district. And said…
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Justice Gage.
The plaintiff sued to recover back from the county treasurer $49.23 paid to him, and now alleged to have been in excess of what the plaintiff was chargeable by law to pay.
The Circuit Court dismissed the complaint, and the plaintiff has appealed.
The controversy arises out of the action of the State Tax Commission, whereby that body undertook to raise for the purposes of equalization the value of lands in Darlington from $5.30 the acre to $10.70 the acre.
It is not denied that the action- of the Tax Commission was lawful; it is only…
2Cited by3 opinions
- Simonds v. SimondsSupreme Court of South Carolina · 1957
- Gibson v. Haynie, County TreasurerSupreme Court of South Carolina · 1922
- Simonds v. SimondsSupreme Court of South Carolina · 1957