Southern Railway Co. v. Kay
Supreme Court of South Carolina
Before Aldrich, J., Oconee, November, 1900. Action by Southern Railway Co. against J. R. Kay, as county treasurer of Oconee County, to recover taxes paid under protest. Prom judgment for plaintiff, defendant appeals.
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Before Aldrich, J., Oconee, November, 1900. Action by Southern Railway Co. against J. R. Kay, as county treasurer of Oconee County, to recover taxes paid under protest. Prom judgment for plaintiff, defendant appeals. Mr. U. L. Herndon cites: The board of county commissioners is empowered by Constitution to levy and collect taxes for county purposes: Cop., art. x.', sec. 13. As to what is an assessment: 54 S. C., 564; 4 S. C., 54; 25 Ency., 181. Act of i8p6 is repealed neither expressly nor by implication by act of i8pp: 29 S. C., 485; 37 S. C., 551; 39 S. C., 8; 13 S. C., 394; 14 S. C., '169;…
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Justice Gary.
The facts are thus succinctly stated by the appellant’s attorneys: “This i's an action brought by the plaintiff, the Southern Railway Company, against the defendant, J. R. Kay, as county treasurer of Oconee County, to recover from the defendant the sum of $224.72, and costs, the amount of taxes collected of plaintiff under protest by a levy of one-haif of one mill on the property of plaintiff for road purposes made by the board of county, commissioners for Oconee County. The contention of plaintiff is that the county commissioners had…
2Cases cited1 opinion
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