Furman University v. Livingston

Moss, Justice.

Furman University, an eleemosynary corporation, the respondent herein, brought this action against the South Carolina Tax Commission, the appellant herein, under Sections 65-2686 and 65-2687 of the 1952 Code (1960 Cumulative Supplement) to recover certain admissions taxes, with interest thereon, which had been paid under protest.

It appears that during the fall of 1960 a series of football games were held in the County of Greenville, wherein the varsity and freshman teams of the respondent played various opponents and to which the general public was invited to attend. Tickets of…