Legal Opinion
Laurens Federal Savings & Loan Ass'n v. South Carolina Tax Commission
Supreme Court of South Carolina
Decided February 5, 1960No. 17609PublishedCited by 3 opinions
1Opinion of the Court
Moss, Justice.
This action was brought under the provisions of Sections 65-2661, 65-2662 of the 1952 Code of Laws of South Carolina by the appellant, Laurens Federal Savings and Loan Association, against the South Carolina Tax Commission, to recover documentary stamp taxes in the amount of $2,270.00, which appellant paid under protest. The assessment for documentary stamps against the appellant was on ten promissory notes executed by it to the Federal Home *5Loan Bank of Greensboro, North Carolina, such assessment being made pursuant to Section 65-688 of the 1952 Code of Laws of South Carolina,…
2Cases cited9 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Pittman v. Home Owners' Loan Corp.Supreme Court of the United States · 1939
- State v. Minnesota Federal Savings & Loan Ass'nSupreme Court of Minnesota · 1944
- Capitol Building & Loan Ass'n v. Commission of Labor & IndustrySupreme Court of Kansas · 1938
- Graniteville Manufacturing Co. v. QuerySupreme Court of the United States · 1931
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3Cited by3 opinions
- Laurens Federal Savings & Loan Ass'n v. South Carolina Tax CommissionSupreme Court of the United States · 1961
- American National Building & Loan Ass'n v. Mayor of BaltimoreCourt of Appeals of Maryland · 1967
- Guaranty Bank & Trust Co. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1970