Crescent Manufacturing Co. v. S. C. Tax Commission

The opinion of the Court was delivered by

Mr. Justice Marion.

Action to enjoin the collection of an income tax levied by the defendants under the Act of 1922 (32 St. at Targe, 896). A temporary restraining order and a rule to show cause were issued by his Honor, Judge Johnson. At the hearing of the rule, the defendant interposed a demurrer to the complaint, which was overruled. From this order the defendants have appealed. The facts admitted by the demurrer are as follows:

“The plaintiff is a South Carolina corporation, engaged principally in manufacture of cotton hosiery, having its main office…