Arkwright Mills v. Murph

OxnEr, Justice.

We are asked on this appeal to determine whether a manufacturing plant established in 1948 by Arkwright Mills at Camp Croft, Spartanburg County, is exempt from the payment of all county taxes, other than for school purposes, for the years 1949 to 1953, inclusive. The taxes mentioned for the year 1949, amounting to $2,560.00, were paid under protest. Thereafter this action was brought by Arkwright Mills, a South Carolina corporation, against the Treasurer of Spartanburg County for the recovery of said amount •with interest. A declaration is also sought to the effect that there…