Santee Mills v. Query

The opinion of the Court was delivered by

Mr. Justice Marion.

Plaintiffs seek by action brought in the original jurisdiction of this Court to enjoin defendants, as members of the South Carolina Tax Commission, from enforcing the provisions of an Act entitled “An Act to raise revenue for the support of the State government by the levy and collection of a tax upon income,” approved March 13, 1922. The complaint avers that the Santee Mills is a domestic corporation, owning manufacturing plants and doing business in this State; that the other plaintiffs are foreign corporations, owning and…