Atkinson Dredging Co. v. Thomas

Rhodes, Justice.

This is an action under S. C. Code § 65-2662 (1962) in which plaintiff - appellant, Atkinson Dredging Company, seeks to recover from the Treasurer of .Charleston County, defendant-respondent W. O. Thomas, ad valorem business personal property taxes paid by it under protest for the year 1971. Atkinson contends that the taxes should have been apportioned because its property was physically present within the County for only a portion of the year. Atkinson also contends that the Treasurer is estopped from re-litigating the question of whether the 1971 taxes should be apportioned…