DeSoto Gold Mining Co. v. Smith
Supreme Court of South Carolina
Before Watts, J., Chesterfield, February, 1896. Action by the DeSoto Gold Mining Company agáinst John D. Smith, as county treasurer of Chesterfield County, to recover certain taxes paid by it under protest, and assessed against a former holder of the property.
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Before Watts, J., Chesterfield, February, 1896. Action by the DeSoto Gold Mining Company agáinst John D. Smith, as county treasurer of Chesterfield County, to recover certain taxes paid by it under protest, and assessed against a former holder of the property. The following is the decree of the Circuit Court: After the complaint in this case was read, the defendant, by W. F. Stevenson, of counsel, moved to dismiss the complaint, on the ground, among pthers, that the remedy allowed by statute is to the person against whom said taxes are illegally assessed, and it appears here that plaintiff is…
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Justice Pope.
This is an action begun by the plaintiff against the county treasurer of Chesterfield County, in this State, to recover certain taxes paid by the plaintiff, under protest, within thirty days thereafter, as provided for in certain cases by an act of the General Assembly of this State. The complaint sets out, substantially, these allegations: That the Brewer Gold Mine Company, a corporation doing business in mining for gold in Chesterfield County, *190in this State, early in the year 1894 made its return of its property for taxation, but in…
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