City of Columbia v. Peurifoy, Recr.

The opinion of the Court was delivered by

Mr. Justice Stabler.

This matter involves the refund or abatement of certain municipal taxes. During the year 1925, American Bank & Trust Company, of Columbia, made a sworn return, under the provisions of law, to the state tax commission, which thereupon made an assessment of its real and personal property. The bank paid the State and County taxes, and also paid, voluntarily and without protest, to the City of Columbia, the municipal taxes levied on the assessment, including $1,015.84 on personal property.

On June 25, 1926, the bank closed its doors and…