Colonial Life & Accident Insurance v. South Carolina Tax Commission

Lionel K. Legge, Acting Associate Justice.

Appellant paid under protest and brought this action to recover $5,447.76 assessed against it by respondent for additional license taxes, and interest thereon, for the years 1958, 1959, 1960 and 1962. It appeals from a circuit court decree upholding the assessments and dismissing the action.

Appellant is a South Carolina corporation, with its home office in Columbia. During the period with which we are here concerned its operations extended into some thirty-five states. Ninety-seven per cent of its business is accident insurance, with specified death…