Hadden v. South Carolina Tax Commission

The opinion of the Court was delivered by

Mr. Justice Baker.

For the reasons stated in the order of Honorable Philip H. Stoll, Judge of the Third Judicial Circuit, which will be reported, and for the additional reasons hereinafter set out, the judgment appealed from is affirmed.

There are three well-recognized principles of law applicable to this case: (1) This Court is not a lawmaking body; (2) where a tax statute is ambiguous or is reasonably susceptible of an interpretation that would exclude the person or subject sought to be taxed, any substantial doubt must be resolved against the…