Atlantic Coast Line Railroad v. Town of Timmonsville
Supreme Court of South Carolina
Before Shipp, J., Florence, May, 1920. • Action by Atlantic Coast Line Railroad Company against the town of Timimonsville. Judgment for plaintiff and defendant appeals. cite: License tax by cities and towns regulated: 1 Civ. Code 1912 Sec. 2947. Authorised under Sec. 6 Art. VIII.
Read the full summary
Before Shipp, J., Florence, May, 1920. • Action by Atlantic Coast Line Railroad Company against the town of Timimonsville. Judgment for plaintiff and defendant appeals. cite: License tax by cities and towns regulated: 1 Civ. Code 1912 Sec. 2947. Authorised under Sec. 6 Art. VIII. Const.. 1895. Tax must be just: 59. S. C. 427. Power must be exercised in precise conformity with grant: 88 S. C. 249. cite: Tax must be graduated and so apparent on face of the ordinance levying it: 88 S. C. 249. Case at 59 S. C. 396, decided before Act of 1901 (23 Stat. 649) required graduated license.
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Chief Justice Gary.
The following statement appears in the record:
“This action is brought for the recovery of license taxes paid by plaintiff to defendant under protest 'in the years 1915 and 1916. The complaint sets forth two causes of ac*317tion similar in form, the first being the' recovery of $300 paid as license tax for the year 1915, and the second for the recovery of $300 paid as license tax for the year 1916; each cause of action alleging, in substance, the assessment of the tax by ordinance of the town of Timmonsville, the payment under protest…
2Cases cited1 opinion
- Wood-Mendenhall Co. v. City of GreerSupreme Court of South Carolina · 1911