Pacolet Mfg. Co. v. Query

The opinion of the Court was delivered by

Mr. C. T. Graydon, Acting Associate Justice.

This is a most interesting and unusual case and the questions raised show a thorough knowledge of the tax laws and the decisions affecting the same.

The Pacolet Manufacturing Company brought its petition in the original jurisdiction of the Supreme Court praying for a mandamus and also an injunction, the mandamus being to compel the South Carolina tax commission to accept the payment of a license fee of $6,000.00 on its capital stock and to restrain the South Carolina tax commission from collecting the…