Cowart v. City of Greenville
Supreme Court of South Carolina
Before Watts, J., Greenville, November, 1903. Action by J. J. Cowart against- City Council of Greenville. From judgment for appellant, plaintiff appeals. cites: Payment need not be under protest: 4-6 Am. R., 4; 24 Am. R., 633; 18 Ency., 1 eel., 318; 63 Am.
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Before Watts, J., Greenville, November, 1903. Action by J. J. Cowart against- City Council of Greenville. From judgment for appellant, plaintiff appeals. cites: Payment need not be under protest: 4-6 Am. R., 4; 24 Am. R., 633; 18 Ency., 1 eel., 318; 63 Am. R., MS; 4 E. R. A., 300; 3 Strob., 357. cites: Defendant had the right to classify: Con., art. VIII., sec. 6; 59 S. C., 4:37. But it must not be arbitrary: 165 U. S., 155; 63 S. C., 430. As to what is and, what is not a voluntary payment: 15 Rich., 284; 2 Rich., 318; 8 Rich., 262; 2 Dill, on Mun. Corp., secs. 939 to 947.
1Opinion of the Court
The opinion of the Court was delivered by
Mr. Chile Justice Pope.
The appeal seeks to reverse .the judgment of the Court of Common Pleas for Greenville County, which denied the plaintiff the relief he sought, namely: a judgment for the sum of $600, for license fees paid by him for the years 1899, 1900 and 1901, at $200 per annum, on his business of lending money on individual real and personal security. The complaint contains three causes of action, as the other two are precisely similar except as to the year in which the same tax, a license, was charged by the defendant and paid by the…
2Cases cited5 opinions
- Soon Hing v. CrowleySupreme Court of the United States · 1885
- Missouri Pacific Railway Co. v. HumesSupreme Court of the United States · 1885
- Missouri Pacific Railway Co. v. MacKeySupreme Court of the United States · 1888
- Simmons v. Western Union Tel. Co.Supreme Court of South Carolina · 1902
- Hill v. Council of AbbevilleSupreme Court of South Carolina · 1901
3Cited by13 opinions
- Lillard v. MeltonSupreme Court of South Carolina · 1915
- Wingfield v. South Carolina Tax CommissionSupreme Court of South Carolina · 1928
- Great Atlantic & Pacific Tea Co. v. City of SpartanburgSupreme Court of South Carolina · 1933
- State v. TouchberrySupreme Court of South Carolina · 1922
- LENOIR FINANCE COMPANY v. CurrieSupreme Court of North Carolina · 1961
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