Legal Opinion
Triplett v. City of Chester
Supreme Court of South Carolina
Decided December 13, 1946No. 15899PublishedCited by 8 opinions
1Opinion of the Court
Mr. Associate Justice Oxner
delivered the majority opinon of the Court.
This is an action for the recovery of a license or occupation tax paid under protest by respondent to the City of Chester. The tax involved, amounting to $25.00, was imposed under the terms of an ordinance enacted on August 21, 1945, and made effective on January 1, 1946. Prior to this time there was no business license or occupation tax imposed by the City of Chester.
The purpose of the ordinance, as stated in the title, is “to raise revenue for the operation of the City of Chester by providing for the licensing of all…
2Cases cited6 opinions
- Great Atlantic & Pacific Tea Co. v. City of RichmondSupreme Court of Virginia · 1945
- Standard Oil Co. v. City of SelmaSupreme Court of Alabama · 1927
- Pee Dee Chair Co. v. City of CamdenSupreme Court of South Carolina · 1932
- Bluefield Produce & Provision Co. v. City of BluefieldWest Virginia Supreme Court · 1938
- Crosswell Co., Inc. v. Town of BishopvilleSupreme Court of South Carolina · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Kansas City v. Graybar Electric Company, Inc.Supreme Court of Missouri · 1972
- Hay v. LeonardSupreme Court of South Carolina · 1948
- City of Columbia v. PutnamSupreme Court of South Carolina · 1962
- Eli Witt Co. v. City of West ColumbiaSupreme Court of South Carolina · 1992
- Town of Forest Lake v. Town of Forest AcresSupreme Court of South Carolina · 1955
3 more not listed; retrieve them via the Exa API.