United States Fidelity & Guaranty Co. v. City of Newberry

Littlejohn, Justice.

This is an action brought by the plaintiff insurance company to recover an amount paid under protest as a business license tax for 1967 to the City of Newberry.

The City of Newberry enacted an ordinance in 1966 known as the City of Newberry Business and Professional License Ordinance, 1967 Edition. Under this ordinance enterprises doing business in the city were required to obtain and pay for a license, which license, in all cases (except that of manufacturing concerns) would be issued upon payment of a tax based on 1966 gross receipts earned from doing business in the City…